Made available in DSpace on 2016-04-26T20:28:12Z (GMT). No. of bitstreams: 1 Ana Carolina Scopin Charnet.pdf: 1118495 bytes, checksum: 8cc545f682688e2d72dc6050090b0689 (MD5) Previous issue date: 2008-11-11 / The Income Tax is ruled by complex and sparse rules, indeed one of the most important tributes in Brazil, reaches both natural persons and legal entities. On account of this amplitude, as a rule, the discussions concerning this tribute raise the interest of studious people and contributors as well, who are always interested in verifying whether the demand to which they are being subject is in accordance to the rules of the system, and, on the other hand, whether there is basis to eventual contestations. Among such discussions the relevant one is related to the definition of income , in other words, the one that aims at specifying limits to the meaning of income for taxation purposes. Therefore, it is necessary to investigate the meaning and understanding of the word income , what is viable from the analysis of facts that form this concept, the increases versus the decreases, the entries versus the expenditures. Under a practical perspective we notice a special complexity in the rules applied to the Income Tax concerning legal entities, due to the fact that in this field, individual concepts of accounting mix, making it more difficult or, at least, making the activity of the Legal Professionals more complex. Being aware of these features our objective in this present work is to broach the materiality of the Income Tax, regarding legal entities, aiming at formulating our concept of income, analyzing the system under the expenditures point of view. Thenceforth comes the importance that reveals itself, for the present study, of the definition of the concept of necessary expenses . It is worth mentioning, in addition, that in order to reach this goal we will start from the verification of constitutional statutes, once, in our view, it is in the Federal Constitution the basic guidelines of the concept of income , balanced by the principles that assure fundamental rights to contributors. Finally, we highlight that our motivation as to the choice of the topic now dealt with comes from the questions that are raised in the practical field, which, sometimes reflect on the jurisprudence positioning, denunciating the need for a deeper reflection on the topic / Regulado por regras esparsas e complexas, o Imposto de Renda é, sem dúvida, um dos principais tributos no Brasil, alcançando tanto pessoas físicas quanto pessoas jurídicas. Justamente por conta dessa sua amplitude é que, via de regra, as discussões concernentes a esse tributo despertam o interesse dos estudiosos e dos próprios contribuintes, sempre interessados em averiguar se a exigência a que estão submetidos está em conformidade com as regras do sistema e, de outra parte, se há embasamento para eventuais contestações. Dentre essas discussões, mostra-se relevante aquela relacionada à definição do conceito de renda , ou seja, a que busca precisar os limites do que seja renda para fins de tributação. Para tanto, imprescindível se faz a investigação sobre o sentido e alcance do vocábulo renda , o que resta viável a partir da análise dos fatos que compõe esse conceito, os acréscimos versus os decréscimos, as entradas versus os dispêndios. Numa perspectiva prática, notamos especial complexidade nas regras aplicáveis ao Imposto de Renda no âmbito das pessoas jurídicas, dado que a questão, nessa esfera, mistura-se a conceitos próprios da contabilidade, dificultando ou, no mínimo, tornando mais complexa a atividade do operador do direito. Cientes dessas características é que objetivamos, no presente trabalho, fazer uma abordagem da materialidade do Imposto sobre a Renda, no âmbito das pessoas jurídicas, buscando formular nosso conceito de renda, analisando-se o sistema sob a perspectiva dos dispêndios. Daí a importância que se revela, para o presente estudo, a definição do conceito de despesas necessárias . Vale dizer, ademais, que para que possamos alcançar esse objetivo, partiremos da verificação das normas constitucionais, eis que, a nosso ver, é na Constituição Federal que estão as diretrizes básicas do conceito de renda , equilibradas pelos princípios que asseguram direitos fundamentais aos contribuintes. Finalmente, salientamos que a nossa motivação quanto à escolha do tema ora tratado decorre das questões que são suscitadas no campo prático, que, por vezes, se refletem nos posicionamentos jurisprudenciais, denunciando a necessidade de uma maior reflexão sobre o tema

Made available in DSpace on 2016-04-25T18:40:24Z (GMT). No. of bitstreams: 1 Elisa Helms.pdf: 732740 bytes, checksum: 0fac7177b56f9d908b25d8d3e5679362 (MD5) Previous issue date: 2007-06-28 / The companies, independently of their decisions, suffer the effect of foreign exchange variations, which have greater or minor intensity, depending on the financial leverage level in foreign currency, reflecting directly in its economical performance. The process of economic globalization, that has also stimulated the growth of the Brazilian stock market, has intensified the demand for information, with increasing necessity of accuracy and transparency of the financial figures, used for the assessment of companies performance. In this evaluation the financial result plays a very important role and it is in this context that foreign exchange variations have expressive importance. Thus, both interest expenses and interest income derived from foreign exchange variations should always be clearly segregated so that they can be treated appropriately to avoid inaccurate assessments from foreign analysts, who are not used to handling such strong and sharp exchange rate instabilities. This work presents the analysis of a research based on the financial figures of listed, high leveraged Brazilian companies, engaged in the production of pulp & paper, steel and energy utilities, related to the period from 2001 up to 2006, years in which the exchange rate showed significant instability. The results of the research indicate discrepancies, not only in the way interest income and expenses are presented in the Income Statement but also their presentation and content in the Explanatory Notes, showing the necessity of more uniformity and transparency in the accounting related to the financial interest and income derived from foreign exchange variations, despite the efforts of the legislator and the regulator entities to define disclosure procedures. This is due more to the fact that not all rules are mandatory being much more a question of ethics and corporate responsibility / As empresas, independentemente das decisões que tomam, estão sujeitas aos efeitos das oscilações cambiais, cuja maior ou menor intensidade, que depende do grau de alavancagem financeira em moeda estrangeira, reflete-se diretamente no seu desempenho econômico. Na esteira do processo de globalização econômica, que impulsionou também o crescimento do mercado de capitais brasileiro, a informação contábil tem sua demanda intensificada, com necessidade crescente de precisão e transparência das demonstrações contábeis, base para a análise da performance das companhias. Nessa análise, o resultado financeiro desempenha papel fundamental, e é nesse contexto que as variações cambiais têm expressiva importância. Assim, tanto as despesas como as receitas financeiras decorrentes das oscilações cambiais devem ser sempre claramente segregadas para que possam ser tratadas devidamente e não haja uma avaliação incorreta da empresa, inclusive por analistas strangeiros, que não vivenciam ambientes sujeitos a fortes e/ou bruscas oscilações cambiais. Esta dissertação apresenta o resultado de uma pesquisa qualitativa, feita mediante levantamento com base nas demonstrações contábeis de empresas de capital aberto com expressivos índices de imobilização de recursos. Para compor a amostra foram utilizadas empresas dos setores de papel e celulose, siderurgia e energia, abrangendo as demonstrações contábeis relativas aos períodos de 2001 a 2006 nos quais se observam oscilações cambiais expressivas. Os resultados apontam que há discrepâncias, tanto quanto à apresentação dos Resultados Financeiros na Demonstração do Resultado do Exercício, como na apresentação e conteúdo das Notas Explicativas, evidenciando que há necessidade de mais transparência e uniformização contábil nas demonstrações financeiras, em que pese o legislador e os órgãos de regulamentação terem empreendido esforços no sentido de definir as informações que devem constar nas demonstrações contábeis. Isto se deve, em parte, a que nem todas as orientações têm caráter de obrigatoriedade, tornando-se mais uma questão de ética e responsabilidade corporativa

This diploma thesis deals with the corporate income tax. At first there are explained adjustments of accounting profit in the procedure defining the tax base, the most important part of which relates to tax deductible and non-deductible expenses. Subsequently there is defined how to determine the amount of payable tax and how to report this tax in financial statements. There is also mentioned the impact of payable tax on the disposable profit. The hypothesis, that in most cases the payable income tax is higher than the product of accounting profit before tax and tax rate, is tested in the concluding part of this thesis.

本文分析現在的退休金制度和老年經濟安全保障的情形，同時討論家庭所得來源的趨勢，並推估未來退休後所需的費用。最後提供予個人儘早為自己做一些規劃與準備的建議。老年經濟安全保障在台灣地區因為各項因素的影響，顯得十分不足，經由收集資料並分析比較後，以15～64歲的人口來看老年經濟安全三層的保障情況，其中佔4％的軍公教人員有較完整的退休保障制度；佔50％的勞工人口，在第一層的保障中，於2000年平均勞保老年給付每人658,273元。又因為制度未臻完善，第二層之保障只有1～2％的人可以領到退休金。此外，佔有7％的農民在年滿65歲之後，只有不完整的第一層保障，即每月3,000元的老農津貼可領。其他39％的人是未參加公保、勞保或農保等任一項社會保險的。也就是有95％的人是需要儘早規劃退休後的經濟準備。面對大環境中的財政赤字及個人平均壽命的增長，子女親朋經濟支援的減少等等因素，更顯得及早規劃老年經濟安全的迫切性。 關鍵詞：老年經濟安全保障、退休金、國民年金、生活費用推估、所得替代率 / This study focused on investigation and evaluation of the pension system and economic security program in Taiwan. For indviduals, the trend on home income and the required expense for the future retirement were discussed and estimated. Becaurs of several factors, the program of old-age economic security in Taiwan area seems not sound. For this topic, the work force, between 15 and 64 ears old, are taken into account, There are three tiers for the program of old-age economic security, which anr social security and benefit, pension, and individual saving. One of hte finding was that public officials, about four percent of the work force, benefit much more form the pension system and old-age economic security program. The labores, about 50 percent of the work force, have the everage amount NT$658,273 for the 1^st-tier social security and benefit in 2000. Due to the unsound system and the qualiication problem, less than two percent of the laborers can obtain the 2^nd-tier pension. Beside, farmers, about seven percent of the work force, can obtain the 1^st-tier social security and benefit until they are 65 years old or more. Those qualified farmers can obtain NT$3,000 each month. Other individuals are not enrolled in any social insurance and pension program. The public welfare system can hardly cover the economic needs for the aged individuals. Therefore, 95 percent of the work force should plan their own retirement welfare programs in advance to secure thir economic safety. Key words: Old-age Economic Security, Pension, Citizen Beneficiary, Living Expensee Estimate, income replacement rate

Burundi realiza una práctica presupuestaria cercana a los modelos jurídicos napoleónicos y Westminster usados en los sistemas presupuestarios de los países de la OCDE. Es un país sin ingresos fiscales interiores suficientes porque el 90% de la población vive de la economía de subsistencia. Esto provoca una dependencia de las transferencias y préstamos externos de los presupuestos generales del Estado. Este trabajo analiza cualitativamente y descriptivamente los presupuestos generales del Estado burundés. Se muestra que el marco institucional presupuestario está modernizado y armonizado con la contabilidad por partida doble sin integrarse en la contabilidad estatal que sigue siendo de line ítems. Las cifras presupuestarias muestran una preponderancia de las transferencias externas, lo que dirige los fondos correspondientes hacia programas aislados del marco de control presupuestario clásico, propio de las economías avanzadas. Por consiguiente, los presupuestos corrientes se ajustan al comportamiento de los ingresos externos favoreciendo así la corrupción. / States as Burundi implement budgeting practices similar to the napoleonic and Westminster legal models used by OECD states budgeting systems. Burundi State has not enough budgeting domestic fiscal receipts because 90% of his population lives in a subsistence economy. That causes exterior aid and debt dependence respect to Burundi State general budget which is analyzed qualitatively and descriptively in this study. This analysis shows that the institutional budget legal framework is modernized with an accrual budgeting and accounting basis but it practically stays working in line items practices. Budgetary aggregates evolution shows a speculation on exterior aid/grants and debt. This problem orients correspondent founds to isolated programs from a classic budget control framework in advanced economies. In this way, the ordinary budget is adjusted to exterior receipts behavior which favors corruption. / Les Etats comme le Burundi réalisent une pratique budgétaire proche des modèles juridiques napoléoniens et Westminster utilisés par les systèmes budgétaires des Etats de l’OCDE. C’est un Etat sans recettes fiscales intérieures suffisantes, 90% de la population vivant dans une économie de subsistance. Cela provoque une dépendance aux dons et à la dette extérieure du budget général de l’Etat burundais que ce travail analyse qualitativement et descriptivement. L’étude montre que son cadre institutionnel budgétaire est modernisé par une prévision budgétaire harmonisée avec la comptabilité à partie double sans l’implanter dans la comptabilité de l’Etat qui reste de line items. Aussi, l’évolution des agrégats budgétaires montre une spéculation sur l’aide/don et la dette extérieure, ce qui oriente les fonds correspondants vers des programmes isolés du cadre de contrôle budgétaire classique des économies avancées. Ainsi, le budget courant s’ajuste au comportement des recettes extérieures ce qui favorise la corruption.

The purpose of this thesis was to examine the municipal guidelines regarding the construction of the prerequisite "other living expenses", and how the construction of the prerequisite was constructed in relation to the legislation. The sample of the thesis was the municipalities in Stockholm’s county. The empirical result was compiled with the hermeneutical method, and analyzed through a legal perspective and three different theoretical perspectives, as well as compared with previous studies. The theoretical perspectives were legal pluralism, bureaucracy, legitimacy and rule of law. The results of the thesis pointed out differences between the municipalities concerning the assessment of social assistance to purposes included in "other living expenses". The differences that appeared in the thesis was due to that the social services act is as a framework law, which allows local adjustments and has a general construction with vague concepts. The differences between municipalities make the administration of the social assistance turn out different for the client depending in which municipality he/she lives in. The results of the thesis showed that municipal guidelines did neither contribute to uniform the assessment of social assistance in Sweden, as intended nor raised the rule of law.

The current South African tax system offers livestock farmers a variety of forms of relief. There are also certain aspects that do not make it so advantageous to be regarded as a farmer by the tax collector. A large number of farmers emigrate to other countries without knowing how the tax systems of those countries function or how much tax they will have to pay. With these factors in mind the question arises concerning how other countries tax their livestock farmers and what relief is provided to them. The objective of this research is to examine and compare the theoretical tax legislation of South Africa, Australia and New Zealand, where after it will be applied in a case study. Finally conclusions and recommendations will be made based on the results of the research. It was found that, although the relief provided to South African livestock farmers regarding some aspects exceeds the relief provided in Australia and New Zealand, there are certain aspects that could be adjusted in order to make it more advantageous for livestock farmers to stay in South Africa. These proposed adjustments can indirectly stimulate the national economy. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

The current South African tax system offers livestock farmers a variety of forms of relief. There are also certain aspects that do not make it so advantageous to be regarded as a farmer by the tax collector. A large number of farmers emigrate to other countries without knowing how the tax systems of those countries function or how much tax they will have to pay. With these factors in mind the question arises concerning how other countries tax their livestock farmers and what relief is provided to them. The objective of this research is to examine and compare the theoretical tax legislation of South Africa, Australia and New Zealand, where after it will be applied in a case study. Finally conclusions and recommendations will be made based on the results of the research. It was found that, although the relief provided to South African livestock farmers regarding some aspects exceeds the relief provided in Australia and New Zealand, there are certain aspects that could be adjusted in order to make it more advantageous for livestock farmers to stay in South Africa. These proposed adjustments can indirectly stimulate the national economy. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

The content and function of the contribution capacity principle has been a controversial issue for economists and jurists. Through the jurisprudence of the Constitutional Court of Peru, the author claims the capacity of contribution as an implied constitutional principle to award a self-governing function from other principles (legality, equality and non confiscatory) and recognize the outstanding methodological contribution to the Financialand Taxation law unit. / El contenido y función del principio de capacidad contributiva ha sido una cuestión controvertida por economistas y juristas. A través de la jurisprudencia del Tribunal Constitucional de Perú, el autor reivindica la capacidad contributiva como principio constitucional implícito, para adjudicarle una función autónoma de otros principios constitucionales  (legalidad,  igualdad  y  no  confiscatoriedad) y destacar el aporte metodológico a la unidad del derecho financiero y tributario.

The master thesis is focusing on coworking centres that are very popular these days. The main goal is to create a realistic business plan that is describing an establishment of a coworking centre in Ceske Budejovice. The first part is focusing on several analysis. Analysis of coworking centres in the CR, analysis of the competition in CB, SWOT analysis and an online research can be found there. The practical part of the thesis covers the business plan. The plan includes information about the whole concept, about the way of managing the centre and also information about the main activities and offered services. Important part of the business plan is focusing on potential customers and marketing communication. The end is dedicated to the calculations of incomes and expenses.