• Refine Query
  • Source
  • Publication year
  • to
  • Language
  • 9
  • 3
  • 2
  • 2
  • Tagged with
  • 16
  • 8
  • 8
  • 7
  • 7
  • 7
  • 7
  • 6
  • 6
  • 5
  • 4
  • 3
  • 3
  • 3
  • 3
  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Plano diretor municipal e participação popular contributiva avaliados por um modelo integrador

Colenci, Pedro Luciano 03 August 2017 (has links)
Submitted by Daniele Amaral (daniee_ni@hotmail.com) on 2017-10-04T19:51:55Z No. of bitstreams: 1 TesePLC.pdf: 2093914 bytes, checksum: ffbdb5dc5e59f608ec11d3a3900b4927 (MD5) / Approved for entry into archive by Ronildo Prado (producaointelectual.bco@ufscar.br) on 2017-10-16T13:19:04Z (GMT) No. of bitstreams: 1 TesePLC.pdf: 2093914 bytes, checksum: ffbdb5dc5e59f608ec11d3a3900b4927 (MD5) / Approved for entry into archive by Ronildo Prado (producaointelectual.bco@ufscar.br) on 2017-10-17T12:48:32Z (GMT) No. of bitstreams: 1 TesePLC.pdf: 2093914 bytes, checksum: ffbdb5dc5e59f608ec11d3a3900b4927 (MD5) / Made available in DSpace on 2017-10-17T12:53:56Z (GMT). No. of bitstreams: 1 TesePLC.pdf: 2093914 bytes, checksum: ffbdb5dc5e59f608ec11d3a3900b4927 (MD5) Previous issue date: 2017-08-03 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / This thesis is about contributory participation in the elaboration and updating of urban planning and its goal is to demonstrate the influence of contributory management in the transformation processes which currently affect life in the cities and the Urban Planning processes. Thus, it describes the historic, political and legal development of the Brazilian urbanism; it also identifies the construction of urban law as an autonomous field of law, with the purpose of demonstrating that this field, notwithstanding it being an autonomous legal institute, it relies on political issues. It was analyzed the city democratic management and the limits of its contingency, it was carried out a diagnostic of the citizenry contribution effectiveness in the municipal public management, it was examined the participatory democracy in the city of São Carlos, in a direct way as well as in a secondary one, and, finally, it was explained the current phase of municipal planning through an integrating model. It is important to highlight that, parallel to this research, two other researches were conducted in order to accompany, collect data and evaluate the review process of the Strategic Plan of São Carlos city; as a result of this research, it is suggested a Maturity Model. Regarding the methodology, this work can be classified as a descriptive, exploratory research. As for the technique employed in the data collection, it was supported by bibliographic, documental research and the analysis of secondary data to be obtained from accomplished researches. As a research result, it was identified that the need to systematize the municipal planning activities results from the rational comprehensive model which derivate from a schematized model of decision making, which this study proposes to evaluate the Maturity Degree of the involved agents in the formation and reviewing process of the Urban Planning, with the aim of engaging the representatives and the people, in which technology and social science contributed to a better world and in which planning would be an important instrument to social progress. Therefore, participation seems as a fundamental element towards balance of the factors influencing the decision-making process. / Esta tese trata da participação contributiva na elaboração e na atualização do planejamento urbano e tem como objetivo apresentar qual é a influência da gestão contributiva nos processos de transformação que atualmente afetam a vida nas cidades e os processos de Planejamento Urbano. Para tanto, descreve, a fim de compreender a construção histórica, política e jurídica do urbanismo brasileiro; também identifica a construção do direito urbanístico como um ramo autônomo com a finalidade de demonstrar que este ramo, mesmo sendo autônomo como instituto jurídico, é dependente dos meandros políticos. Examinou-se a gestão democrática da cidade e os limites de contingência, realizou-se um diagnóstico da efetividade da contribuição cidadã na gestão pública municipal, examinou-se a democracia participativa na cidade de São Carlos de forma direta e secundária e, por fim, explicou-se o atual estágio do planejamento municipal por meio de um modelo integrador. É importante destacar que, paralelamente a esta pesquisa, foram realizadas duas pesquisas para acompanhar, levantar dados e avaliar o processo de revisão do Plano Diretor de São Carlos; com o resultado destas pesquisas, propôs-se aqui o modelo de Maturidade. Em relação à metodologia, o trabalho pode ser classificado como uma pesquisa descritiva, exploratória. Com relação à técnica empregada na coleta de dados, apoiou-se nos procedimentos da pesquisa bibliográfica, documental e da análise de dados secundários por extrair das pesquisas já realizadas. Como resultado da pesquisa, identificou-se que a necessidade de se sistematizarem as atividades de planejamento municipal decorre do modelo racional compreensivo a partir de um modelo esquematizado de tomada de decisões, que este estudo propõe avaliar o Grau de Maturidade dos agentes envolvidos no processo de formação ou de revisão do Planejamento Urbano com a finalidade de engajamento dos representantes e do povo, no qual a tecnologia e as ciências sociais contribuíram para um mundo melhor e o planejamento seria uma importante ferramenta para o progresso social. Assim sendo, a participação aparece como elemento fundamental em direção ao equilíbrio das forças que influem no processo de tomada de decisões.
2

Les effets des éléments d'atmosphère d'un site web sur le comportement des internautes : le cas de la web TV universitaire Diwi TV / The effects of the atmosphere elements of a web site on the net surfer's behavior : the case of the university web TV Diwi TV

Gazbar, Yousra 28 June 2012 (has links)
A la lumière de la revue de la littérature et des différentes opportunités empiriques qui se sont présentées, nous étions devant une problématique de recherche qui reflète l’actualité de l’usage de la web TV à des fins contributives, et plus précisément l’influence de certains éléments d’atmosphère du site de la web tv sur l’attitude des étudiants les conduisant à adopter un comportement d’approche spécifique à ce dispositif. Notre recherche nous a permis de proposer un modèle conceptuel qui s’est hissé en un cadre global d’appréhension du comportement des étudiants quant à la fréquentation des web tv universitaires étudiantes. A partir d’une approche qualitative et sur la base d’une expérimentation menée auprès d’un échantillon de 200 étudiants de l’USTV, nous avons pu détecter non seulement les éléments d’atmosphère les plus influents sur le comportement d’approche des étudiants mais également certaines caractéristiques individuelles dont l’impact est bien modérateur. Cette thèse contribue finalement à une meilleure compréhension du rôle et du fonctionnement de l’influence des stimuli environnementaux de la web tv sur le comportement de l’étudiant et présente en outre un ensemble de réflexion à adopter et d’action à entreprendre en vue de drainer les réponses comportementales souhaitées par les concepteurs. / In light of the literature review and the various empirical opportunities which appeared, we were facing a problem of research reflecting the current use of the web TV for contributory, and more precisely the influence of some atmospheric elements of the web TV site on student attitudes leading them to adopt a specific behavioral approach to this device. Our research allowed us to propose an abstract model of the search that has risen himself in a global frame of behavior apprehension of students on attendance web tv university. From a qualitative approach and based on an experiment led with a sample of 200 students from USTV, we were able not only to detect the most influential atmospheric elements on the behavioral approach of students, but also some individual characteristics whose impact is moderating. This thesis contributes finally to a better understanding of the role and functioning of the influence of environmental stimuli of the web tv on student behavior and also has a set of reflections that should be adopted and actions to be taken to drain behavioral responses desired by designers.
3

A tributação como instrumento de densificação do princípio da dignidade da pessoa humana

Buffon, Marciano 04 December 2007 (has links)
Made available in DSpace on 2015-03-05T17:38:51Z (GMT). No. of bitstreams: 0 Previous issue date: 4 / Nenhuma / O presente trabalho analisa as possibilidades de a tributação ser um eficaz meio de densificação do princípio da dignidade da pessoa humana, mediante a adequação da carga fiscal ao princípio da capacidade contributiva e da materialização dos direitos fundamentais sociais, econômicos e culturais para que, com isso, possam ser exploradas todas suas potencialidades na construção do Estado Democrático de Direito, num cenário em que o poder do Estado vem perdendo paulatinamente sua capacidade de ação, em face da sua denominada crise estrutural. O princípio da dignidade da pessoa humana está tão umbilicalmente ligado ao Estado Democrático de Direito que não se pode sustentar que este exista, sem a consagração formal daquele, uma vez que a dignidade da pessoa humana necessita desse modelo de Estado para restar assegurada, ou intensamente perseguida. Para tanto, faz-se necessário uma ação Estatal efetiva – distanciada da neutralidade apregoada pelo modelo liberal individualista – no sentido de, sobretudo, reduzir as / Current research analyses assessment possibilities about be an efficient way of densifying human being dignity principle, by means of fiscal charge adequacy to contributive capacity to the principle and social, economical and cultural fundamental rights materialization in order that should be explored all its potentialities to the Right Democratically State construction, on a scenery when State has been loosing its action capacity, regarding its denominated structural crisis. Human being dignity principle is so umbilical linked to Right Democratically State in a manner that it is not possible sustain that one exists without a formal consecration of the other while human being dignity needs that State model to remain assured or highly persecuted. By means of, it is necessary an effective State action – distanced of the proclaimed neutrality by individualist liberalist model – in sense of, over all, decrease social and economical inequalities, against the accomplishment of those fundamental rights that suitabil
4

IPTU e progressividade fiscal

Campello, Geórgia Teixeira Jezler 20 February 2017 (has links)
Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-03-15T13:33:08Z No. of bitstreams: 1 Geórgia Teixeira Jezler Campello.pdf: 1319226 bytes, checksum: 2676e6ca741fc035e249fb50df27010d (MD5) / Made available in DSpace on 2017-03-15T13:33:08Z (GMT). No. of bitstreams: 1 Geórgia Teixeira Jezler Campello.pdf: 1319226 bytes, checksum: 2676e6ca741fc035e249fb50df27010d (MD5) Previous issue date: 2017-02-20 / This work analyzes the main aspects of the fiscal progressiveness in IPTU, given the relevance of the matter, but with no intention of exhausting the subject. The exhibition begins with a brief presentation of the ideas of science, system and juridical system, the connection between the interpretation of the Constitution and the emanated values of the system and the metalinguistic function of the principles. Firstly, it will trace the origin and the evolution of the society, the state model and the role of taxation and progressiveness in this context. Afterwards, the equality is analyzed as a central element of the theories of the justice and as a nuclear principle of the constitutional system that has the contributive capacity as its representation in the tax field. The study also focuses the concept of contributive capacity, its conceptions – subjective and objective – nature of principle and relation with associated and unassociated taxes. Soon afterwards, it presents the tax progressiveness, its nature, juridical foundation and fiscal and extra fiscal aspects, the difference between the fiscal progressiveness and proportionality to demonstrate that the fiscal progressiveness is a sub-principle of the contributive capacity. Yet, it shows the relation between the progressiveness and the fundamental rights, of which elapses the observance to the existential minimum and to the prohibition on confiscation. Eventually, it expatiates on the criterion of rule array of tax incidence in IPTU and the parameters of variation of tax rates applicable to the mentioned tribute, thoroughly analyzing aspects related to the fiscal progressiveness in IPTU. Then, it starts analyzing jurisprudence of Federal Supreme court on the theme. Based on the presuppositions delineated in the research, it demonstrates that the contributive capacity in IPTU refers to an objective manifestation of the taxpayer's wealth and that the tax already admitted application of progressive rates, even before the Constitutional Amendment n.29/00, with lack of usefulness the classification of the taxes in real and personal / This work analyzes the main aspects of the fiscal progressiveness in IPTU, given the relevance of the matter, but with no intention of exhausting the subject. The exhibition begins with a brief presentation of the ideas of science, system and juridical system, the connection between the interpretation of the Constitution and the emanated values of the system and the metalinguistic function of the principles. Firstly, it will trace the origin and the evolution of the society, the state model and the role of taxation and progressiveness in this context. Afterwards, the equality is analyzed as a central element of the theories of the justice and as a nuclear principle of the constitutional system that has the contributive capacity as its representation in the tax field. The study also focuses the concept of contributive capacity, its conceptions – subjective and objective – nature of principle and relation with associated and unassociated taxes. Soon afterwards, it presents the tax progressiveness, its nature, juridical foundation and fiscal and extra fiscal aspects, the difference between the fiscal progressiveness and proportionality to demonstrate that the fiscal progressiveness is a sub-principle of the contributive capacity. Yet, it shows the relation between the progressiveness and the fundamental rights, of which elapses the observance to the existential minimum and to the prohibition on confiscation. Eventually, it expatiates on the criterion of rule array of tax incidence in IPTU and the parameters of variation of tax rates applicable to the mentioned tribute, thoroughly analyzing aspects related to the fiscal progressiveness in IPTU. Then, it starts analyzing jurisprudence of Federal Supreme court on the theme. Based on the presuppositions delineated in the research, it demonstrates that the contributive capacity in IPTU refers to an objective manifestation of the taxpayer's wealth and that the tax already admitted application of progressive rates, even before the Constitutional Amendment n.29/00, with lack of usefulness the classification of the taxes in real and personal / Este trabalho analisa os principais aspectos da progressividade fiscal no IPTU, dada a relevância da matéria, mas sem pretensão de esgotá-la. A exposição inicia-se com uma breve apresentação das ideias de ciência, sistema e sistema jurídico, a vinculação da interpretação da Constituição aos valores emanados do sistema e a função metalinguística dos princípios. Inicialmente, traça-se a origem e a evolução da sociedade, do modelo estatal e o papel da tributação e da progressividade neste contexto. Posteriormente, analisa-se a igualdade como um elemento central das teorias da justiça e como um princípio nuclear do sistema constitucional, que tem a capacidade contributiva como sua representação no campo tributário. O estudo enfoca também o conceito de capacidade contributiva, suas concepções – objetiva e subjetiva – natureza de princípio e relação com os tributos vinculados e não vinculados. Apresenta-se, em seguida, a progressividade tributária, sua natureza, fundamento jurídico e aspectos fiscal e extrafiscal, a diferença entre a progressividade fiscal e a proporcionalidade para demonstrar que a progressividade fiscal é um subprincípio da capacidade contributiva. Aborda-se, ainda, a relação da progressividade com os direitos fundamentais, da qual decorre a observância ao mínimo existencial e à proibição do confisco. Por fim, discorre-se sobre o critério da regra-matriz de incidência tributária do IPTU e os parâmetros de variação de alíquotas aplicáveis ao mencionado tributo, aprofundando aspectos relacionados à progressividade fiscal no IPTU. Em seguida, passa-se à análise da jurisprudência do Supremo Tribunal Federal sobre o tema. Com base nos pressupostos delineados na pesquisa, demonstra-se que a capacidade contributiva no IPTU refere-se a uma manifestação objetiva de riqueza do contribuinte e que o imposto já admitia a aplicação de alíquotas progressivas, mesmo antes da edição da Emenda Constitucional n.29/00, carecendo de utilidade a classificação dos impostos em reais e pessoais
5

Modélisation de la contamination nitrique de la nappe des calcaires de Champigny : Application à la protection des captages prioritaires de la fosse de Melun et de la basse vallée de l'Yerres

Bellier, Sandra 08 November 2013 (has links) (PDF)
Cette thèse s'intéresse à la modélisation de la contamination nitrique de la nappe des calcaires de Champigny, ressource stratégique pour l'alimentation en eau potable de l'Île-de-France et pour laquelle plusieurs champs captants ont été identifiés comme prioritaires. Le couplage d'un modèle agronomique STICS et d'un modèle hydrogéologique MODCOU permet de modéliser le transfert des nitrates résultant des pratiques agricoles à travers l'hydrosystème.La mise en place de MODCOU sur la zone d'étude a nécessité d'apporter des modifications au logiciel afin de représenter le fonctionnement de l'hydrosystème comportant des singularités hydrogéologiques. L'application du modèle entre 1971 et 2011 a montré l'importance des échanges nappes-rivières dans le fonctionnement de la nappe et particulièrement sur les bassins d'alimentation des captages (BAC) prioritaires, préalablement identifiés lors d'études antérieures. Pour prendre en compte ces échanges dans la modélisation de la contamination nitrique, un module évaluant les concentrations en rivières par bassin versant a été développé et permet de reproduire l'évolution de la contamination du passé à l'actuel et de réaliser par la suite des scénarios prospectifs.Le développement d'une méthodologie spécifique a permis d'identifier les zones les plus contributives à l'alimentation des captages. Elles se révèlent être situées essentiellement le long des cours d'eaux et représentent un peu moins de la moitié de la superficie des BAC. La mise en rapport des zones d'alimentation principale et de la rapidité du transfert permet de déterminer les zones d'actions prioritaires les plus pertinentes sur lesquelles des mesures de protection pourraient être plus spécifiquement appliquées
6

The myth of contributive capacity: Brief comments regarding to the current regulation to Income Tax Individuals and a proposal for the future / El mito de la capacidad contributiva: Breves comentarios sobre la regulación actual del Impuesto a la Renta de Personas Naturales y una propuesta a futuro

Meneses Morales, Indhira, Napán Zamora, Johanny Mayte, Valverde Casas, Nicolás Alejandro 12 April 2018 (has links)
This paper aims at analyzing the current regulation of the income Tax of Individuals from a critical point of view of its effects on taxpayers’ ability to pay. Also, it propose a different solution to the current model of taxation in our country, which is found more accordance with the wealth of the taxpayers. / El presente ensayo tiene como objetivo el análisis de la actual regulación del impuesto a la renta de las Personas Naturales desde una perspectiva crítica de los efectos que ésta tiene en la capacidad contributiva de los contribuyentes. Asimismo, propone una solución distinta al actual modelo de gravamen en nuestro país, que se encuentre más acorde con la real manifestación de riqueza de los contribuyentes.
7

Progressividade do imposto de renda como instrumento de redução das desigualdades sociais e regionais

Moellwald, Duncan Arena Egger 14 August 2008 (has links)
Made available in DSpace on 2016-03-15T19:34:40Z (GMT). No. of bitstreams: 1 Duncan Arena Egger Moellwald.pdf: 859062 bytes, checksum: d40586a964e545bc3b0c075e4037a08e (MD5) Previous issue date: 2008-08-14 / This work aims to perform an analysis of the constitutionality of the current Income Tax s progressive rates, and to contribute to the evaluation of the progressive rates as an instrument to reduce Brazilian s social and regional inequalities. In this sense, initially, one performs an analysis of the Income Tax progressive rates, as from the Brazilian constitutional reality, framing it within the constitutional principals of isonomy and contributive capacity. Then, it is performed an historical and comparative analysis of the progressive rates in Brazil, to evaluate if Brazilian s current progressive rates are above or below the progressive rates applicable in Brazil within the last century, as well as in three selected countries: United States of America, China and Argentina. After this analysis it can be noted that in both historical and compared perspectives, the Income Tax progressive rates are currently low in Brazil. After presenting the possible risks of tax evasion as a result of an income tax s progressivity of citizens with higher income, the income tax progressivity could be associated with the reduction of the indirect taxation on consumption, which would benefit the citizens with lower income. This would lead to a higher access of this parcel of the population to minimal standards of consumption, contributing to reduce the inequalities. this case, one believes that a higher progressivity could contribute to the achievement of the main goals of Brazilian Federative Republic of reduction of social and regional inequalities. / Esta dissertação objetiva realizar uma análise da constitucionalidade da atual progressividade do Imposto de Renda, contribuindo para avaliar em que medida ela poderia ser utilizada como instrumento para reduzir as desigualdades sociais e regionais no Brasil. Inicialmente, é realizada uma análise jurídica da progressividade do Imposto de Renda face a realidade constitucional brasileira, contextualizando-a aos princípios da isonomia e capacidade contributiva. Então, é realizada uma análise histórica e comparada da progressividade no Brasil, com vistas a avaliar, em que medida, a progressividade, atualmente existente, está aquém ou além da progressividade existente, no país, no último século, e em três países escolhidos: Estados Unidos, China e Argentina. Após esta analise, constata-se que, tanto sob a perspectiva histórica, quanto comparada, a atual progressividade do Imposto de Renda no Brasil é baixa. Na seqüência, avaliam-se quais os reflexos seriam de se esperar após a implementação de uma maior progressividade. Após apresentar os possíveis riscos de que uma maior progressividade poderia resultar em efeitos negativos diante da sonegação de tributos se conclui que, caso efetivamente resulte em maior arrecadação, a progressividade da tributação da renda poderia ser associada à redução da tributação sobre o consumo, em benefício das classes de renda mais baixa. Isto resultaria em maior acesso desta classe menos favorecida ao consumo de produtos, contribuindo para reduzir as desigualdades atualmente existentes. Neste caso, acredita-se que uma maior progressividade da tributação global poderia trazer contribuir para atender aos objetivos fundamentais da República Federativa do Brasil, mais especificamente para reduzir as desigualdades sociais e regionais do País.
8

Análise da incidência da tributação indireta no Brasil: o caso da contribuição para o Programa de Integração Social (PIS) e da Contribuição para o Financiamento da Seguridade Social (COFINS)

Acquisti, Carlos Rodrigo Ribeiro Antunes 09 November 2009 (has links)
Made available in DSpace on 2016-04-26T20:48:58Z (GMT). No. of bitstreams: 1 Carlos Rodrigo Ribeiro Antunes Acquisti.pdf: 4544683 bytes, checksum: 1d3a28c13e54bc66a24c2e3729846df6 (MD5) Previous issue date: 2009-11-09 / This paper has the objective of analyzing the incidence of Social Integration Program Contribution (PIS) and Social Security Financing Social Contribution (COFINS) , in free translation, over part of the income of the Brazilian families that is designated to consumption. It will evidence if the non-cumulative incidence of these contributions is regressive or progressive - if the families with a lower income have a higher tax load than the families with a higher income, or the opposite. The data used were extracted from the Research of Family Budget 2002-2003, in free translation, from IBGE. Discussions in both law and economic fields point out evidences that the Brazilian Tributary System is inefficient, mainly because of the Constitutional principles of equity and contributive capacity of the parts involved, resulting in reform projects of the tributary system. This study also brings to discussion the best way to evaluate the tax payer capacity - income, wealth or consumption and compares the results with studies done prior to this one. The main conclusions were that the noncumulative incidence of PIS and COFINS over the Brazilian families did not shown the same results for the distinctive parameters that were used in the analysis consumption spending or total income. When the total income is used as the basis of comparison, those contributions have a regressive profile the lower income population gives a higher portion of their income to taxes if compared to the higher income population. When the consumption spending is the parameter of analysis, the incidence of PIS and COFINS shows a low progressivity. Given the raise of importance of indirect taxing in the last years, the efforts now should be directed to the concession of exemptions and reduction of aliquot parts of indirect taxes to basic goods and those goods with a larger presence in the Brazilian families budget / Este trabalho tem o objetivo de analisar a incidência da tributação da Contribuição para o Programa de Integração Social (PIS) e da Contribuição para o Financiamento da Seguridade Social (COFINS) sobre a parcela da renda das famílias brasileiras que é destinada ao consumo, com a finalidade de evidenciar se a sistemática de incidência não-cumulativa destas contribuições possui caráter regressivo ou progressivo, isto é, se as famílias menos abastadas arcam, relativamente, com um ônus tributário maior do que as famílias de renda mais elevada, ou o contrário. Os dados utilizados foram extraídos da Pesquisa de Orçamentos Familiares 2002-2003 do IBGE. As atuais discussões no cenário nacional, tanto no campo jurídico, quanto no âmbito econômico, apontam evidências de ineficiência do Sistema Tributário Brasileiro, principalmente com relação ao respeito aos princípios constitucionais da equidade e da capacidade de contribuição dos entes envolvidos no processo, implicando inclusive em projetos de reforma do sistema tributário. O presente estudo traz à tona a discussão sobre o melhor parâmetro de avaliação da capacidade de pagamento dos contribuintes renda, riqueza ou consumo além da abordagem dos resultados dos estudos anteriores a este. As principais conclusões foram que a incidência não-cumulativa das contribuições ao PIS e COFINS não apresentam resultados uniformes para os diferentes parâmetros utilizados na análise gastos de consumo ou renda total das famílias brasileiras. Quando a renda total é usada como base de comparação, a tributação destas contribuições apresenta caráter regressivo, ou seja, as classes mais pobres destinam uma parcela maior de sua renda comparativamente aos estratos situados no topo da pirâmide social. Se o parâmetro usado for o consumo, a incidência do PIS e da COFINS apresenta pequena progressividade, porém distante do ideal. Haja vista o significativo aumento da importância da tributação indireta na arrecadação brasileira dos últimos anos, os esforços agora devem ser direcionados para a concessão de isenções e redução das alíquotas dos tributos indiretos para os chamados bens básicos e de alta representatividade no orçamento das famílias de baixa renda
9

Crisis of the user charges in the Argentine Republic: reflections in light of the jurisprudence of Peru, Uruguay and Brazil / Crisis de las Tasas en la República Argentina: reflexiones a la luz de Jurisprudencia de Perú, Uruguay y Brasil

Luna Requena, Álvaro Carlos 10 April 2018 (has links)
The article sets out that argentinean municipalities are legally banned from raising taxes, but are allowed to levy user charges for specific services. Nevertheless, such limitation is overlooked by the municipalities by means of introducing the “ability top ay” principle within the structure of the taxable base of said user charges. The author concludes that such mechanism distorts the user charge, altering its essence, with the result of transforming it into a mere tax, with the resulting violation of the current legislation.The author critically reviews argentinean case law that has given grounds to such a fiscal deviation and –in order to make his point- compares it with jurisprudence registered on this issue by the Supreme Courts of Peru, Brazil and Uruguay. Such comparison evidences that, if argentinean courts were to apply the criteria said of those Supreme Courts, almost every user charge in Argentina would have to be declared unconstitutional. / El artículo expone que los municipios argentinos están legalmente vedados de cobrar impuestos, viendo limitado su poder tributario al cobro de tasas. Sin embargo, en la práctica eluden esa prohibición mediante la maniobra de introducir en su base imponible criterios puros de capacidad contributiva (vgr. el monto de ventas), con total prescindencia del costo de los servicios retribuidos.El autor reseña críticamente la jurisprudencia de los tribunales argentinos, los cuales han convalidado el uso del principio de capacidad contributiva en materia de tasas. También efectúa una comparación con el tratamiento que esta cuestión ha tenido en los máximos tribunales de Perú, Brasil y Uruguay. Dicha comparación deja en evidencia que, de aplicarse en Argentina los criterios uniformemente sostenidos por los tribunales de estos tres países, una parte sustancial de las tasas hoy vigentes en este último país debería ser declarada inconstitucional.
10

Modélisation de la contamination nitrique de la nappe des calcaires de Champigny : Application à la protection des captages prioritaires de la fosse de Melun et de la basse vallée de l'Yerres / Modelling of nitrogenous contamination in Champigny's limestone aquifer : Application to protection of priority well-fields in “Melun depression” and in the lower Yerres valley

Bellier, Sandra 08 November 2013 (has links)
Cette thèse s'intéresse à la modélisation de la contamination nitrique de la nappe des calcaires de Champigny, ressource stratégique pour l'alimentation en eau potable de l'Île-de-France et pour laquelle plusieurs champs captants ont été identifiés comme prioritaires. Le couplage d'un modèle agronomique STICS et d'un modèle hydrogéologique MODCOU permet de modéliser le transfert des nitrates résultant des pratiques agricoles à travers l'hydrosystème.La mise en place de MODCOU sur la zone d'étude a nécessité d'apporter des modifications au logiciel afin de représenter le fonctionnement de l'hydrosystème comportant des singularités hydrogéologiques. L'application du modèle entre 1971 et 2011 a montré l'importance des échanges nappes-rivières dans le fonctionnement de la nappe et particulièrement sur les bassins d'alimentation des captages (BAC) prioritaires, préalablement identifiés lors d'études antérieures. Pour prendre en compte ces échanges dans la modélisation de la contamination nitrique, un module évaluant les concentrations en rivières par bassin versant a été développé et permet de reproduire l'évolution de la contamination du passé à l'actuel et de réaliser par la suite des scénarios prospectifs.Le développement d'une méthodologie spécifique a permis d'identifier les zones les plus contributives à l'alimentation des captages. Elles se révèlent être situées essentiellement le long des cours d'eaux et représentent un peu moins de la moitié de la superficie des BAC. La mise en rapport des zones d'alimentation principale et de la rapidité du transfert permet de déterminer les zones d'actions prioritaires les plus pertinentes sur lesquelles des mesures de protection pourraient être plus spécifiquement appliquées / This thesis focuses on modelling of the nitrogenous contamination in Champigny's limestone aquifer. This groundwater is a strategic resource for Ile-de-France drinking water supply where several well-fields have been identified as a priority. The coupling of an agronomic model (STICS) and a hydrogeological model (MODCOU) enables to simulate the transfer of nitrates through the hydrosystem resulting from agricultural practices.The implementation of MODCOU on the study area has required improvement of the software for better representing distinctive features of the hydrosystem. The application of this model from 1971 to 2011 shows the importance of exchanges between rivers and aquifers in order to capture aquifer functioning and particularly the behaviour of the well field's water supply basins identified in previous studies. To integrate these exchanges in the modelling of nitrogenous contamination, a module assessing concentrations in rivers has been developed for each catchment and enables to reproduce the evolution of contamination from the past to the present and subsequently realize forward-looking scenarios.The development of a specific methodology enabled to identify the most contributory areas for well-field supply. Results show that these areas are located essentially along streams and represent a little less than half of the area of the well field's water supply basins. The linking between the main recharge area and the transfer velocity enables to determine the most relevant priority action areas on which protective measures could be more specifically applied.

Page generated in 0.1 seconds