Made available in DSpace on 2016-04-26T20:28:05Z (GMT). No. of bitstreams: 1 Fernanda Ramos Pazello.pdf: 1344435 bytes, checksum: e5981d340e20dea197bfd23d5664c1d4 (MD5) Previous issue date: 2008-10-16 / This work looks into the extent of tax immunity relating to social contribution on export income, and also addresses the meaning and extent of tax exemption of Tax on Services of any Kind ( ISS ) levied on service exports. This paper is divided into five distinct chapters. The first chapter delimits the matter under study and its importance, and sets out the premises that will be pivotal to delve into this subject. In this chapter, we will thus analyze some aspects relating to the levels of tax competence outlined in the Brazilian constitutional system, nota-bly the allocation of jurisdiction among political entities; classification of taxes into distinct types; the characteristics of social contributions; the limits of appellate au-thorities; and the role of supplementary law. We shall then turn to the concept of extra-fiscal policy (extrafiscalidade) and its influence on the principles under the Constitutional Taxation System. Subsequen-tly, we will address two tax institutions relating to tax reduction, namely, tax immu-nity and exemption, delving into the interpretation of immunity and exemption rules. We will then delimit the concept of export transactions, analyzing their taxation in Brazil and defining the purpose attributed by the Constitutional System to export transactions. Finally, we will build critical and scientific views on two issues under scru-tiny, concluding that (i) immunity to export income also extends to the Social Contri-bution on Profits ( CSL ), Provisional Contribution on Financial Transactions ( CPMF ), positive exchange variations from export income and sales to the Manaus Free Trade Zone ( ZFM ); and (ii) the ISS exemption rule reaches the services whose results (namely, benefit) were earned by the foreign taker / O presente trabalho busca analisar a abrangência da imunidade tributária das contribuições sociais sobre as receitas decorrentes de exportação, bem como o senti-do e o alcance da isenção tributária do Imposto Sobre Serviço de Qualquer Natureza ( ISS ) sobre a exportação de serviços. O trabalho compõe-se de cinco capítulos distintos. Inicialmente, cuida-se de delimitar o tema e demonstrar a importância do seu estudo, bem como estabelecer as premissas necessárias para o aprofundamento da discussão. Assim, nos dedicamos à análise de alguns aspectos relacionados às competências tributárias traçadas no Sis-tema Constitucional Brasileiro, mais especificamente à repartição de competências entre os entes políticos, à classificação dos tributos em espécies, às características das contribuições sociais, aos limites do poder reformador e à função da lei complemen-tar. Em seguida, tratamos da acepção de extrafiscalidade e analisamos sua influ-ência sobre os princípios informadores do Sistema Constitucional Tributário. Após, abordamos dois institutos tributários ligados à desoneração tributária, quais sejam: a imunidade e a isenção, aprimorando o estudo sobre a interpretação das normas imu-nizantes e isentivas. Posteriormente, delimitamos o conceito de operação de exporta-ção, examinamos sua tributação no Brasil e definimos qual é a finalidade atribuída pelo Sistema Constitucional às operações de exportação. Por fim, desenvolvemos uma visão crítica e científica dos dois temas que nos propomos a estudar, para concluir que (i) a imunidade das receitas decorrentes de exportação abrange também a Contribuição Social sobre o Lucro ( CSL ), a Contribu-ição Provisória sobre Movimentação Financeira ( CPMF ), a variação cambial ativa decorrente de receita de exportação e as vendas efetuadas à Zona Franca de Manaus ( ZFM ); e (ii) a norma isentiva do ISS alcança os serviços cujo resultado (entenda-se benefício) foi auferido por tomador estrangeiro

Esta pesquisa teve como objetivo explicar a gestão municipal de tributos pelas regras de controle fiscal na arrecadação do Imposto Sobre Serviços de qualquer natureza, quando fortalecidas pela tecnologia da internet, sob uma perspectiva da Nova Economia Institucional (NIE), com ênfase na visão da sua vertente a Economia de Custos de Transação (TCE). Por meio de um estudo de caso único (piloto), identificaram-se os procedimentos de controle fiscal e analisou-se o fluxo das informações processadas e os resultados econômico-sociais proporcionados. Seguiu-se com um estudo de casos múltiplos de dez Municípios do Estado de São Paulo (Brasil), a partir de um modelo lógico elaborado em função das conclusões do estudo piloto, apurando-se o aumento da capacidade de controle pela ampliação da quantidade, agilidade e qualidade das informações processadas, que diminui, ainda que limitadamente, a assimetria de informações entre as partes, podendo gerar uma redução nos custos de oportunismo presentes nos custos de obtenção da informação que, se produzida, reflete um acréscimo do valor de imposto pago pelo contribuinte, alterando o desempenho da arrecadação do ISS para o Fisco municipal. O uso da tecnologia revelou-se fortalecedor para as regras de Controladoria e Contabilidade Gerencial existentes na área fiscal municipal. / This research aims at explaining the municipal management of taxes according to the fiscal control rules about collecting the ISS (tax on services of any nature), when strengthened by the Internet technology, based on a perspective of NIE (New Institutional Economics), with emphasis on the viewpoint from the TCE (Transaction Costs Economics). Through the study of a unique case (pilot), the procedures of fiscal control were identified and the flux of processed information and its socio-economic results were analyzed. Furthermore, multiple case studies of ten municipalities of the State of Sao Paulo were studied, underpinned by a logical model developed from the conclusions of the pilot case, of which resulted in the increase in the control capacity through the amplifying of quantity, agility and quality of processed information, which decreases, in a limited manner, the asymmetry of information between the parties and therefore generating a reduction in the opportunism costs found in the costs of information gathering, which when produced reflects an addition in the amount of tax paid by the tax payer, altering the accomplishment of the collection of ISS to the municipal Revenue. The use of technology revealed itself to strengthen the rules of the controlling and management accounting that exist in the municipal tax area.

Esta pesquisa teve como objetivo explicar a gestão municipal de tributos pelas regras de controle fiscal na arrecadação do Imposto Sobre Serviços de qualquer natureza, quando fortalecidas pela tecnologia da internet, sob uma perspectiva da Nova Economia Institucional (NIE), com ênfase na visão da sua vertente a Economia de Custos de Transação (TCE). Por meio de um estudo de caso único (piloto), identificaram-se os procedimentos de controle fiscal e analisou-se o fluxo das informações processadas e os resultados econômico-sociais proporcionados. Seguiu-se com um estudo de casos múltiplos de dez Municípios do Estado de São Paulo (Brasil), a partir de um modelo lógico elaborado em função das conclusões do estudo piloto, apurando-se o aumento da capacidade de controle pela ampliação da quantidade, agilidade e qualidade das informações processadas, que diminui, ainda que limitadamente, a assimetria de informações entre as partes, podendo gerar uma redução nos custos de oportunismo presentes nos custos de obtenção da informação que, se produzida, reflete um acréscimo do valor de imposto pago pelo contribuinte, alterando o desempenho da arrecadação do ISS para o Fisco municipal. O uso da tecnologia revelou-se fortalecedor para as regras de Controladoria e Contabilidade Gerencial existentes na área fiscal municipal. / This research aims at explaining the municipal management of taxes according to the fiscal control rules about collecting the ISS (tax on services of any nature), when strengthened by the Internet technology, based on a perspective of NIE (New Institutional Economics), with emphasis on the viewpoint from the TCE (Transaction Costs Economics). Through the study of a unique case (pilot), the procedures of fiscal control were identified and the flux of processed information and its socio-economic results were analyzed. Furthermore, multiple case studies of ten municipalities of the State of Sao Paulo were studied, underpinned by a logical model developed from the conclusions of the pilot case, of which resulted in the increase in the control capacity through the amplifying of quantity, agility and quality of processed information, which decreases, in a limited manner, the asymmetry of information between the parties and therefore generating a reduction in the opportunism costs found in the costs of information gathering, which when produced reflects an addition in the amount of tax paid by the tax payer, altering the accomplishment of the collection of ISS to the municipal Revenue. The use of technology revealed itself to strengthen the rules of the controlling and management accounting that exist in the municipal tax area.

Programa de Apoio aos Planos de Reestruturação e Expansão das Universidades Federais / The microbiota intestinal of Psittaciformes is mainly composed of Gram positive bacteria, is considered a sign of illness the presence of Gram negative bacteria. Wild birds are important to public health by harboring pathogens able of zoonotic transmission. The displacement of these birds, such as occurs in the trafficking of wild animals, is a propagation mechanism of new endemic foci of infections agents to long distances from where they were acquired. In this study we examined the presence of enterobacteria in psittacines using samples of organs of birds received for necropsy at the Laboratório Central de Diagnóstico de Patologias Aviárias (LCDPA) situate in the Departamento de Medicina Veterinária Preventiva (DMVP) at Centro de Ciências Rurais (CCR) of the Universidade Federal de Santa Maria (UFSM). We also collected samples using swabs of cloaca and crop, in live birds, kept in captivity in order to monitor the possible presence of pathogenic bacteria. Escherichia coli was considered the predominant bacteria in most samples, then after microbiological analysis and confirmation of E. coli isolates, we selected 28 colonies, which were tested for virulence factors iss, this gen is associated with the strain s ability to resist the lytic effects of serum, and iutA an outer membrane receptor of involved in the high affinity binding of iron-aerobactin. It is hoped that the data obtained in this research will help in establishing the health status of psittacines helping maintain the species and preventing risks to public health. / A microbiota intestinal de Psitaciformes é composta principalmente por bactérias Gram positivas, não se considerando saudável a presença de bactérias Gram negativas. As aves silvestres possuem importância para a saúde pública por albergarem patógenos passíveis de transmissão zoonótica. O deslocamento territorial dessas aves, como o que ocorre no tráfico de animais selvagens, constitui um mecanismo de propagação de novos focos endêmicos de agentes infecciosos a grandes distâncias dos locais onde foram adquiridos. Neste trabalho analisamos a presença de enterobactérias em psitacídeos utilizando amostras de órgãos de aves recebidas para necropsia na rotina do Laboratório Central de Diagnóstico de Patologias Aviárias (LCDPA) situado no Departamento de Medicina Veterinária Preventiva (DMVP) do Centro de Ciências Rurais (CCR) da Universidade Federal de Santa Maria (UFSM). Também foi realizada coleta de suabes cloacais e de inglúvio em aves vivas mantidas em cativeiro visando monitorar a presença de possíveis bactérias patogênicas. Escherichia coli foi considerada a bactéria predominante na maioria das amostras, então após análise microbiológica e confirmação dos isolados de E. coli, selecionamos 28 colônias, as quais foram testadas para os fatores de virulência iss, relacionado com a capacidade da cepa em resistir aos efeitos líticos do soro, e iutA, sendo este gene um receptor de membrana externa dos compostos sideróforos da aerobactina (genes iuc) que é um sistema de captação de ferro pelo qual E. coli expressa afinidade. Espera-se que os dados obtidos nessa pesquisa contribuam no estabelecimento do estado sanitário de psitaciformes auxiliando na manutenção da espécie e prevenindo riscos à saúde pública.

Der TAIGA Detektor (“Tunka Advanced Instrument for cosmic ray physics and Gamma Astronomy”) testet eine neue Nachweismethode der erdgebundenen Cherenkov Gamma Astronomie fuer 10TeV bis einige PeV, und fuer kosmische Strahlung oberhalb 100TeV: die Kombination abbildender und nicht-abbildender Cherenkov Detektoren in einem hybriden System. Im Fokus der Arbeit steht TAIGA-HiSCORE - ein Cherenkov Detektorfeld mit grosser Apertur zur Messung der Zeitstruktur der Cherenkovlichtfront in atmosphaerischen Luftschauern (EAS). Die Praezisonsvermessung der Schauerrichtung basiert auf (1) sub-nsec Zeitsynchronisation aller Detektoren, und (2) einer neuentwickelten Zeitkalibrationsmethode. Die Genauigkeit wird bestimmt mit experimentellen und simulierten EAS-Daten, spezieller LED-Kalibration und dem LIDAR Laserstrahl aus der International Space Station (ISS). Mit den HiSCORE9 Daten (2013-2014) wird die sub-nsec Zeitsynchronisation durch das White Rabbit Zeitsystem unter realen Bedingungen nachgewiesen. Eine neue, auch fuer grosse Cherenkov-Detektorfelder praktikable Zeitoffset-Kalibration aller Detektoren wurde entwickelt, und fuer HiSCORE28 (2015-2018) angewandt. Diese hybride Kalibration basiert auf EAS-Ereignissen und direkter LED-Kalibration fuer lediglich eine begrenzte Zahl von Detektoren. Die Genauigkeit der Luftschauer-Richtungsrekonstruktion wird ueber die “Schachbrett-Methode” MC-unabhaengig bestimmt zu 0.4° an der Energieschwelle (50TeV) und <= 0.2° fuer > 100TeV. Eine wichtige Zufallsentdeckung war mit HiSCORE28 moeglich: der Laser des ISS-CATS-Lidars wurde in richtungsrekonstruierten Daten von HiSCORE28 nachgewiesen. Mit den “ISS Ereignissen” gelang es, sowohl die Rekonstruktionsgenauigkeit von HiSCORE, als auch das “absolute pointing” zu messen (<=0.1°) - besonders wichtig, da eine starke Gamma-Quelle im Datensatz bisher nicht nachgewiesen wurde. Im Schlussteil der Arbeit wird ein Methode zur Punktquellensuche im gesamten Gesichtsfeld von TAIGA-HiSCORE vorgestellt. / The TAIGA (Tunka Advanced Instrument for cosmic ray physics and Gamma Astronomy) detector is a new ground-based Cherenkov detection technology for gamma-astronomy from 10TeV up to several PeV, and cosmic rays (CR) above 100TeV. The main topic of this work is TAIGA-HiSCORE, the wide-aperture air Cherenkov timing array. The focus is on precision extensive air shower (EAS) arrival direction reconstruction, achieved by (1) sub-nsec time-synchronization between the array stations, and (2) a newly developed array time calibration procedure. The performance is verified using simulated and experimental data from EAS, dedicated LED calibration, and a LIDAR laser beam from the International Space Station (ISS). The analysis of the HiSCORE 9 data (2013-14), collected with a data acquisition system (DAQ) based on the White Rabbit (WR) timing system, allows to verify the sub-nsec time synchronization between the array stations. The analysis of HiSCORE 28 data (2015-2018) addresses the problem of achieving an easy-to-perform time calibration for large area ground-based Cherenkov array. A new "hybrid" calibration method is developed, which makes use of EAS data, and requires direct LED calibration of only a few array stations. The "chessboard" method is applied on the reconstructed data to obtain a MC-independent estimation of the detector angular resolution, found to be 0.4° at threshold (~50TeV) and <= 0.2° above 100TeV. A serendipitous discovery was made in this work: a signal from the CATS-LIDAR on-board the ISS was found in the HiSCORE 28 data. These "ISS-events" are used to verify the detector performance, in particular the absolute angular pointing (<= 0.1°), particularly important since a strong gamma point source has not yet been detected by the TAIGA-HiSCORE. The final part of the work presents a first preliminary approach to a wide aperture point source analysis, developed for the TAIGA-HiSCORE in stand-alone operation.

La sécurité des systèmes d’information s’inscrit dans la dépendance croissante des entreprises envers leur SI en perspective du nombre grandissant d’incidents de sécurité. Dans cette recherche, nous nous intéressons à la gestion des risques SI, pour laquelle la littérature souligne le manque d’implication des top-managers. Nous abordons cette problématique sous l’angle de la décision des dirigeants, au travers de quatre approches théoriques : modèles des perceptions managériales des risques SI, perception des risques en psychologie, théorie néo-institutionnelle et théorie sur l’adoption symbolique des innovations. L’objectif est de rendre intelligible les influences sur l’adoption symbolique de la SSI. Nous employons une méthode qualitative organisée autour de 17 études de cas dans des entreprises d’activités variées. La SSI y est observée comme un processus de décision de gestion des risques SI. Nos résultats montrent la pertinence d’étudier la SSI selon une perspective individuelle de gestion des risques. D’une part, les caractéristiques de l’évaluation psychologique des risques éclairent les biais pour la gestion du risque SI. D’autre part, l’étude de ces biais apporte une perspective nouvelle sur la compréhension de l’investissement des top-managers pour la SSI. Nous montrons l’insensibilité des top-managers à l’exposition du risque, une préférence à aborder les risques sous l’angle des menaces. Aussi, nous exposons les influences qui contribuent à adopter une SSI technique et non managériale pourtant suggérée dans la littérature. Enfin, notre analyse fait émerger des perspectives pour prolonger la compréhension d’une SSI réactive, décriée par les auteurs en SSI. / The information system security for which the interest joins in the increasing dependence of companies to them information system and in prospect of increasing number of security incidents. We are interested in the information system risk management, for whom the literature underlines the lack of involvement of top-managers.We approach the concern under the view of the decision of top executives for ISS, through four theoretical streams: the models of the managerial perceptions of IS risks, the risks perception in psychology, the institutional theory and the theory about symbolic adoption of the innovations. The aim is to make intelligible the influences on the symbolic adoption of such ISS approach. We use a qualitative method organized around 17 case studies in companies with varied activities. Our results highlight the relevance to study the ISS according to an individual perspective of risk management. On one hand, the characteristics of the psychological evaluation of the risks enlighten the biases for the management of the information system risk. On the other hand, the study of these biases brings a new perspective on the understanding of the investment of the top executives for the ISS. In particular, we underline the insensitivity of the top managers in the exposure of the risk, a preference to approach the risks under a threats point of view. We expose the influences which contribute to adopt a technical and not managerial ISS such as suggests by the Research. Finally, our analysis brings to the foreground perspectives to extend the comprehension of a reactive ISS, defame by ISS’ academics.

A descrição do sistema tributário é potencializada com a adoção do modelo teórico da regra-matriz de incidência, que estabelece a estrutura lógica das normas que regulem a incidência tributária, decompondo-as em cinco critérios: material, temporal, espacial, quantitativo e pessoal. O presente estudo tem por objetivo a determinação dos critérios da regra-matriz de incidência do Imposto Sobre Serviços. O primeiro capítulo firma os pressupostos teóricos e principais pontos de partida do estudo, estabelecendo a relação entre Direito, linguagem, interpretação e incidência tributária. Do segundo ao quarto capítulos dedicamo-nos à determinação dos critérios material, temporal e espacial do ISS, especialmente no tocante à definição do alcance e sentido do termo serviço e dos casos em que a incidência do ISS possa gerar conflitos de competência. No quinto e sexto capítulos são analisados os critérios quantitativo e pessoal do imposto, estabelecendo suas alíquota e base de cálculo, bem como seus sujeitos ativo e passivo. / The description of the tax system is potentized by the adoption of the incidence matrix-rule model, which establishes the logical structure of norms that regulate the tax incidence, decomposing them on five criteria: material, spatial, temporal, quantitative and personal. This study aims at determining the criteria of the Brazilian Municipal Services Tax (ISS) incidence matrix-rule. The first chapter settles the theoretical assumptions and the main starting points, establishing the relation between Law, language, interpretation and tax incidence. From the second to the forth chapters we dedicate to determine the material, temporal and spatial criteria of ISS, concentrating on the definition of the term \"service\" and on cases where the incidence of ISS may generate jurisdiction conflicts. On the fifth and the sixth chapters the quantitative and personal criteria are analyzed, in order to establishing the ISSs rate and tax basis, as well as its active and passive subjects.

Made available in DSpace on 2016-04-26T20:30:12Z (GMT). No. of bitstreams: 1 Bruna Pellegrino Gentile.pdf: 1155189 bytes, checksum: e844836cc30348c2aa014910ee89f47b (MD5) Previous issue date: 2010-05-25 / The Service Tax (ISS) is a levy under the jurisdiction of the Municipalities and the Federal District, as expressed in the article 156 of the Federal Constitution. The Supplementary Law 116/2003, established in its Article 3th, that the service is considered provided and the tax due in the place of the providing establishment, or in its absence, in the place where the taxpayer legal domicile is located. However, it instituted twenty-two exceptions to the mentioned general rule, which says that ISS should be collected to the Municipality where the services were effectively provided. Thus, several doubts emerge when a taxpayer provides services in a municipality different from the one where his providing service is located, since a conflict among the jurisdiction power of the municipalities can arise, due to the fact that they both want to receive the levied tax on the service. Nowadays, the jurisprudence of some courts of law has been conferred prestige to the arrangements provided in the supplementary legislation in relation to the place of the provision of services, despite the consolidated jurisprudence in the STJ during the term of the prior legislation, whose position was in the sense that the Municipality to tax the ISS should be the one where the services were effectively provided. This study analyses the spatial criteria of the rule of right of levied incidence of the ISS (Service Tax) to determine to which municipality should the levy be collected / O Imposto Sobre Serviços de Qualquer Natureza (ISS) é um tributo de competência dos Municípios e o Distrito Federal, conforme a exata dicção do art. 156 da Constituição Federal. A Lei Complementar 116/2003, estabeleceu em seu art. 3º, que o serviço considera-se prestado e o imposto devido no local do estabelecimento prestador ou, na sua ausência, no local onde está situado o domicílio do prestador. Contudo, instituiu vinte e duas exceções à referida regra geral, que estabelecem que o ISS deve ser recolhido ao Município onde os serviços foram efetivamente prestados. Assim, diversas dúvidas surgem quando um contribuinte presta serviços em Município diverso daquele onde está situado o seu estabelecimento prestador, pois pode se instalar um conflito de competência entre os Municípios, que visam receber o ISS incidente sobre aquela prestação de serviços. Atualmente, a jurisprudência de alguns tribunais tem prestigiado as disposições previstas na legislação complementar relativamente ao local de prestação de serviços, apesar da jurisprudência pacificada no STJ durante a vigência da legislação anterior, cujo posicionamento firmado era no sentido de que o Município competente para tributar o ISS deveria ser aquele onde os serviços eram efetivamente prestados, não importando onde estivesse situado o estabelecimento prestador. Busca o presente estudo analisar o critério espacial da regra-matriz de incidência tributária do ISS (Imposto sobre Serviços de Qualquer Natureza) para determinar para qual Município tal tributo deverá ser recolhido

Made available in DSpace on 2016-04-26T20:23:54Z (GMT). No. of bitstreams: 1 Julio Soares Noronha.pdf: 1022214 bytes, checksum: 64b289dda452173e817be216fed9b390 (MD5) Previous issue date: 2015-09-25 / The study of the main rule for incidence of Tax on Service of Any Nature (ISSQN) is of paramount importance, mainly in light of the criteria set forth by the legislator for the imposed tax competence (or fiscal year). Apart from that, given the interdisciplinary nature of Tax Law with other legal areas, any study involving ISSQN shall also be grounded on the concepts found in Civil Law, allowing for a better comprehension of the constitution features entailing this municipal tax. Taking into consideration such arguments, this dissertation project was developed based on levy of Tax on Service of Any Nature on commercial leasing transactions. For such, preliminarily in a separate analysis, the National Tax System was covered, in addition to the strict nature under the Federal Constitution concerning the treatment given to taxation, the tax fiscal year imposed by the municipalities and the competence conflict between ISSQN and the Tax on Distribution of Goods and Services (ICMS). Still regarding the concepts and definitions employed later in the analysis of the central aspect of this project, a chapter focuses on the analysis of the main rule for incidence of the Tax on Service of Any Nature by covering key matters such as core activity and non-core activity, the concept of a service provider establishment and the service price, concept defined under the scope of the Federal Constitution. Furthermore, special attention was given to the studies of the concepts under the Civil Law, which ground all range of discussions concerning the materiality of ISSQN, to wit: obligation to do and give, including in support to the lessons by some legal experts widely accepted in the Brazilian legal system. After all things in the first two chapters of the dissertation having been considered, the main ideas preliminarily argued about levy of the ISSQN on commercial leasing transactions were addressed, beginning with the analysis of the complex doctrine of this contractual nature. The so-called ISS Leasing was related to the concepts developed in the first chapters, especially concerning core activity and non-core activity, apart from the obligations to do and to give. In addition, other aspects, widely covered under doctrine and court precedents, were also worked on, such as local incidence and assessment base of ISS Leasing, to name a few. It was necessary, thus, to base the consideration in this project on comprehension of the court precedents, especially when it comes to studying ISS Leasing, since it is a matter widely acknowledged in higher courts, and in some aspects, entailing new stands. In this way, it is possible to state that this project intended to develop analysis of incidence of ISSQN on leasing transactions according to the assumptions found in the National Tax System / É de suma importância o estudo da regra matriz de incidência tributária do Imposto sobre Serviços de Qualquer Natureza (ISSQN) à luz, sobretudo, dos critérios estabelecidos pelo legislador constituinte para o exercício da competência tributária impositiva. Outrossim, dada a interdisciplinaridade do Direito Tributário com outros ramos jurídicos, qualquer trabalho que se desenvolva acerca do ISSQN também deverá estar plasmado nos conceitos do Direito Civil, propiciando uma melhor compreensão do arquétipo constitucional do referido tributo municipal. Na esteira dessas premissas, desenvolvemos no curso do presente trabalho de dissertação o estudo da incidência do Imposto sobre Serviços de Qualquer Natureza sobre as operações de arrendamento mercantil. Para tanto, abordamos preambularmente, em apertada síntese, o Sistema Tributário Nacional, enfatizando, ademais, a rigidez empregada pela Lei Maior quando do tratamento da tributação, o exercício da competência tributária impositiva pelos Municípios e o conflito de competência do ISSQN com o ICMS. Ainda na demonstração das ilações e conceitos empregados posteriormente no estudo do aspecto nuclear deste trabalho, dedicamos um capítulo para análise da regra matriz de incidência tributária do Imposto sobre Serviços de Qualquer Natureza, abordando como assuntos nucleares: atividade-meio e atividade-fim, conceito de estabelecimento prestador e preço do serviço, todas essas ilações hauridas do conjunto de pressupostos constitucionais. Ademais, dedicamos atenção especial no estudo dos conceitos oriundos do Direito Civil que sustentem toda a gama de discussões relativas à materialidade do ISSQN, quais sejam: obrigações de dar e fazer, socorrendo-nos, inclusive, aos ensinamentos de alguns juristas de grande envergadura no direito pátrio. Tecidas as considerações que julgamos necessários nos dois capítulos iniciais, empregamos tais ideias preliminares no estudo da incidência do ISSQN nas operações de arrendamento mercantil (leasing), iniciando pela análise doutrinária da complexa natureza jurídica dessa modalidade contratual. Foi feita a relação do chamado ISS leasing com os conceitos trabalhados nos capítulos iniciais, em especial com atividade-meio e atividade-fim, além das obrigações de dar e de fazer, ocupamo-nos também com outros aspectos muito difundidos pela doutrina e jurisprudência a saber: local de incidência e base de cálculo do ISS leasing. Tornou-se necessário, quando do estudo do ISS leasing, nortear nossas considerações à luz do entendimento jurisprudencial, por se tratar de matéria amplamente difundida pelos tribunais superiores, demarcando, em alguns momentos, nosso posicionamento. Dessa maneira, podemos asseverar que buscamos desenvolver o estudo da incidência do ISSQN nas operações de leasing de acordo com as premissas hauridas do Sistema Constitucional Tributário

The space vehicle system concept (i.e. resupply vehicle) described is based on the new direction that President George W. Bush announced on January 14, 2004 for NASA’s Human Exploration, which has the space shuttle retiring in 2011 following the completion of the International Space Station (ISS). This leads to a problem for the ISS community regarding the capability of meeting a sixty metric-ton cargo shortfall in resupply and the ability of returning large payloads, experiment racks and any other items too large to fit into a crew only type spacecraft like the Orion or Soyuz. NASA and the ISS partners have realized these future problems and started developing various systems for resupply to ISS, but none offer the capability for large up or down mass close to that of the shuttle. Without this capability, the primary purpose behind the ISS science mission is defeated and the ability to keep the station functioning properly is at risk with limited payload delivery (i.e. replacement hardware size and mass). There is a solution to this problem and a majority of the solution has already been designed, built, and flight tested. Another portion has been studied heavily by a team at NASA for use in a slightly different mission. Following the retirement of the space shuttle fleet and the loss of heavy up and down mass capability, the only solution to the problem is to design a new spacecraft. However, the budget and new direction for NASA will not allow for a costly new payload carrying spacecraft. The solution is to use existing commercial off the shelf (COTS) hardware to minimize the costs of developing a totally new system. This paper will discuss the technical feasibility of this conceptual configuration.