O exercício do poder de tributar pela União, Estados-Membros, Municípios e o Distrito Federal, dentro dos limites das competências que lhes foram outorgadas pelo Legislador Constituinte Originário, pode implicar em distúrbios na concorrência. Assim, com fundamento nos princípios da livre iniciativa e da livre concorrência, partindo-se da análise da estrutura dos mercados e as distorções a eles inerentes, das formas de intervenção do Estado no domínio econômico, bem como em razão de expressa disposição constitucional no sentido de que o Estado deve manter uma posição de neutralidade tributária em relação à concorrência, conforme preconiza o artigo 146-A da Carta Magna, busca-se analisar alguns dos efeitos produzidos pela tributação, tais como os impactos da guerra fiscal entre estados da federação, as implicações das decisões judiciais em matéria tributária e questões relacionadas à imposição de deveres instrumentais (obrigações tributárias acessórias), sobre a concorrência. / Exercise of the taxing power by the Brazilian Federal, State and Local government levels, within the scope of their jurisdictions as granted by the Original Constitutional Legislature, may imply competitive disturbances. Therefore, based on the principles of free enterprise and free competition, and based on an analysis of market structures their inherent distortions; of forms of State intervention in the economic domain; and also as a result of an explicit constitutional provision in the sense that the State must maintain tax neutrality vis-à-vis competition, as per Article 146-A of the Brazilian Constitution; we analyze some of the effects of taxation, such as the impacts of interstate tax warfare, the implications of tax-related court decisions, and aspects associated with the imposition of instrumental duties (ancillary tax obligations) on competition.

The Utah legislature passed Senate Bill 203 in 1975, requiring all public secondary schools to offer instruction on the essentials and benefits of free enterprise. The problem is that no evaluation has been made to determine if the specific requirement is being fulfilled. The purpose of this study is to determine interpretations and implementations of Senate Bill 203. Questions in four areas were studied. 1. Administrators: (a) how did administrators of the districts interpret the guidelines, (b) how did the administrators decide upon the approach followed, (c) how did the administrators justify the approach followed, (d) what instructional materials did the administrators decide to use to fulfill the bill requirements, and (e) what are the attitudes of the school systems' administrators about nonfunding of instruction on the free enterprise system. 2. Courses: (a) what courses are being taught, (b) do the courses contain content in the seven areas described as essential by the National Task Force, (c) what are the materials being used or being sought for use in conjunction with the materials prescribed by the state superintendent of public instruction, and (d) what teaching methods are being used for instruction of free enterprise. 3. Instructors: (a) what are the qualifications of the instructors teaching the classes in free enterprise and (b) what are the instructors' backgrounds in economic education. 4. Comparative responses: (a) does the stated use of materials by instructors compare with the stated use of materials by administrators and (b) how do instructors' academic and economic education backgrounds relate to conditions in the courses taught. The survey covered the entire state of Utah and an overall 92 percent return was achieved. Conclusions drawn from findings are as follows. The administrators generally interpreted the guidelines to mean that economic principles should be injected into current courses. Over half of the administrators interpreted the guidelines to mean implementation by fall, 1977. Another quarter of the number of administrators indicated that the instructional requirement was to be implemented immediately. The approach to be followed for determining the fulfillment of the requirement will basically be organized by instructors. An almost equal number of programs will be organized under a cooperative effort of local school personnel. The approach being followed was justified largely by curriculum directors, school boards, or a combination of other local school administrators. Concerning the use of state prescribed materials, the majority of the administrators believed that the materials could be used for references but few indicated that the materials must be used to structure the free enterprise instruction. The lack of interest was indicated as a reason for more classes in economic education not being offered, for little workshop participation by instructors, and for lack of curriculum development. It was indicated that present economic education programs are not sufficient, and that adequate programs are not possible without additional funding. There are few classes being taught in Utah entirely devoted to free enterprise. When the principles are integrated into classes, those classes are social studies, business education and other vocational education classes. The content specified by the National Task Force is generally indicated a third of the time to be taught very little or not at all. Half of the state's economic education instructors are teaching those concepts some of the time. Very few instructors completely cover the concepts. Texts used in economics classes are of a wide variety. The main materials in teaching free enterprise concepts are textbooks. Methods of instruction are mostly lecture and large group instruction. Most instructors of free enterprise education have social studies or business education undergraduate majors. Few graduate degrees have been earned. A low number of instructors have taken economics classes. Also, few have participated in workshop or in-service training. The biggest reasons were lack of funding and lack of time. Over half of the instructors have been teaching for over 10 years and over half belong to the social studies department. Instructors with more in-service or workshop training are more likely to teach an economics class and cover the concepts indicated by the Task Force more thoroughly. Instructors with strong basic economics were also more likely to cover the Task's Force concepts more completely.

Thesis (Ph. D.)--University of California, San Diego, 2009. / Title from first page of PDF file (viewed October 22, 2009). Available via ProQuest Digital Dissertations. Vita. Includes bibliographical references (p. 161-170).

The Law on the State Enterprise was the most radical reform effort in the history of the Soviet centrally-planned system; it was also contradictory in its formulation, adopted in isolation and a complete failure in implementation. Previous economic reform attempts had also failed, but had been followed by retreat. This time, however, it was not. This thesis analyses the policy and the policy process of the enterprise law as expectations of the potential of reform shifted to convictions that central planning was unreformable. This case-study uses a number of traditional and revisionist theories about the policy process to analyse policy-making in the conditions of uncertainty and ambiguity of perestroika. The chronic problems of the Soviet economy led to the generation of reformist alternatives which, with the close of the Brezhnev era, began to emerge in programmatic form. This alternative envisaged a simultaneous delegation of administrative decision-making authority to the level of the state enterprise and a redefinition of central powers. Enterprises were to finance their own activities, compile their own plans, engage in direct wholesale trading, and be governed by the labour collective in an economic environment manipulated by the centre through 'economic levers'. Reformist domination of the policy agenda was constrained by limited penetration of the decision-making structures. Mutually indifferent policy-subsystems located within the ministerial and planning agencies held jurisdiction over the activities of pre-reform state enterprises; dominated the drafting of specific legislation; and set adverse initial conditions of reform implementation. Unsuccessful implementation of reform both at the level of the state enterprise and that of administrative structures discredited the radical ideas on economic reform which had been gestating for thirty years. Failure both of the concrete policy and of the policy process contributed to the radicalisation of political and economic reform, while creating many new problems along the way.

Shabashniks, as dissenting protagonists of free enterprise within the Soviet economic system did as much or more to undermine the political and economic security and control of the Communist Party of the Soviet Union (CPSU) than many of the more well known political dissidents of the Soviet era. While it was never the conscious or primary motivation of those Soviet citizens working as shabashniks to challenge the political primacy of the CPSU in their self proclaimed position as the vanguard of the development of communism in the Soviet Union, the scope and the scale of the private economic activities engaged in by shabashniks represented a significant source of the impetus for the eventual decline in the Party's monopoly on political and economic power. / This study investigates the place of shabashniks within the Soviet system, their contributions to that system and their part in its eventual decline. The narrative created as a result of this study relied primarily on Soviet newspaper, journal and magazine articles to describe the lifestyles of shabashniks. There were no Russian language monographs available on the subject at the time of this study. This study then combined the existing Soviet discussions concerning the private economic activities of shabashniks and the effects of those activities on the Soviet system, as reflected in the Soviet press, with the information gleaned from conversations the author had while working with and interviewing former shabashniks and Soviet citizens in Russia during the fall of 1994 and the winter 1997.

Thesis (doctoral)--Universität, Bonn, 2006/2007. / Includes bibliographical references (p. 310-323).

FU, Diss., 2006--Berlin. / Includes bibliographical references (p. [255]-268) and index.

No description available.

O exercício do poder de tributar pela União, Estados-Membros, Municípios e o Distrito Federal, dentro dos limites das competências que lhes foram outorgadas pelo Legislador Constituinte Originário, pode implicar em distúrbios na concorrência. Assim, com fundamento nos princípios da livre iniciativa e da livre concorrência, partindo-se da análise da estrutura dos mercados e as distorções a eles inerentes, das formas de intervenção do Estado no domínio econômico, bem como em razão de expressa disposição constitucional no sentido de que o Estado deve manter uma posição de neutralidade tributária em relação à concorrência, conforme preconiza o artigo 146-A da Carta Magna, busca-se analisar alguns dos efeitos produzidos pela tributação, tais como os impactos da guerra fiscal entre estados da federação, as implicações das decisões judiciais em matéria tributária e questões relacionadas à imposição de deveres instrumentais (obrigações tributárias acessórias), sobre a concorrência. / Exercise of the taxing power by the Brazilian Federal, State and Local government levels, within the scope of their jurisdictions as granted by the Original Constitutional Legislature, may imply competitive disturbances. Therefore, based on the principles of free enterprise and free competition, and based on an analysis of market structures their inherent distortions; of forms of State intervention in the economic domain; and also as a result of an explicit constitutional provision in the sense that the State must maintain tax neutrality vis-à-vis competition, as per Article 146-A of the Brazilian Constitution; we analyze some of the effects of taxation, such as the impacts of interstate tax warfare, the implications of tax-related court decisions, and aspects associated with the imposition of instrumental duties (ancillary tax obligations) on competition.

Please read the abstract in the 00front part of this document / Thesis (PhD (Agricultural Economics))--University of Pretoria, 2006. / Agricultural Economics, Extension and Rural Development / unrestricted