The dissertation studies what determines the different response of the economy to fiscal stabilizations, and fiscal policy in general, and investigates the channels through which fiscal policy influence the macroeconomy. / Thesis (PhD) — Boston College, 2000. / Submitted to: Boston College. Graduate School of Arts and Sciences. / Discipline: Economics.

Política fiscal.

Made available in DSpace on 2019-04-05T23:04:06Z (GMT). No. of bitstreams: 0 Previous issue date: 2006-09-25 / The present study covers the behavior of the State when related to fiscal evasion, making an inicial study on tributes , their origins, evolution and wark of the State as a responsible organism to generate tributary income on beh os the community. In order to develop this activite the State guides itself by principles and rules found in the Federal Constitution and bylaws. In parallel to the action on the State it s founded actions made by deceiver, people who will make any manner possible to trick the fiscal legislation, deceive fiscal authorities, and thus not pay their fiscal share, resulting in a big burden to the collective. It will be presented in the work na overview of the fiscal tributes, the reason that make someone to evade them and the main types of evasion. It also will discuss the law 8.137/90, which the crimes against the tributary order and comsuption, paying special attention to the penal tribute sanctiones, and the civil arrest caused by debts and also the punistment and. Finally the present and summarizing the different points discussed, relating the behavior of the State to its fiscal role and the obligation of the people to pay the tributes. / O presente estudo aborda o comportamento do Estado ante a sonegação fiscal, fazendo-se um apanhado inicial sobre os tributos, sua origem e evolução e a atuação do Estado como órgão responsável para gerir receitas tributárias em benefício da coletividade. Para desenvolver tal atividade, o Estado orienta-se por princípios e regras contidas na Constituição Federal e em normas infraconstitucionais. Paralela à ação do Estado, encontram-se também ações praticadas por sonegadores, por pessoas que tentam, de qualquer forma, burlar a legislação fiscal, iludir autoridades fiscais e, com isso fugir ao pagamento dos tributos, causando um grande dano à coletividade. No trabalho será apresentado um levantamento acerca da carga tributária, das causas que levam o contribuinte a sonegar tributos e dos principais tipos de sonegação fiscal. Abordar-se-á também a Lei 8.137/90, que trata dos crimes contra a ordem tributária e as relações de consumo, com uma atenção especial às sanções penais tributárias, à prisão por dívida civil e à extinção da penalidade. Por fim, concluir-se-á a presente pesquisa sintetizando tudo que foi explanado, relacionando o comportamento do Estado ante o poder de tributar e o comportamento do contribuinte ante o dever de pagar tributos.

This thesis investigates economic aspects of the measurement of fiscal decentralisation to establish how a nation's fiscal arrangements can be consistently measured, so they can be compared internationally. A new index of fiscal decentralisation is developed that reflects two key elements of the theory of fiscal decentralisation: the fiscal autonomy of subnational governments; and their fiscal importance. The role of fiscal inequality in subnational governments' public finances is also considered. The thesis consists of nine chapters which are distinct but closely related. These nine chapters can be divided into the three

Texte remanié de: Thèse de doctorat--Droit--Aix-Marseille 3, 2006. / Bibliogr. p. 447-484. Index.

Texte remanié de: Thèse de doctorat--Droit--Sfax--Faculté de droit, 2003. Titre de soutenance : La doctrine fiscale en Tunisie. / Bibliogr. p. 289-301. Index. Résumé en anglais.

Texte remanié de: Thèse de doctorat--Droit public--Paris 2, 2004. / Bibliogr. p. 411-430. Index.

Texte remanié de: Thèse de doctorat--Droit public--Paris 2, 2004. / Bibliogr. t.1, p. 375-428, t. 2, p. 259-312.

Texte remanié de: Thèse de doctorat--Droit fiscal--Sfax, Tunisie, 2006. / Résumé en anglais. Bibliogr. p. 351-365. Index.

Texte remanié de: Thèse de doctorat--Droit privé--Paris 1, 2004. / Bibliogr. p. 345-363. Index.