The aim of this thesis is to analyze the impact of the discount politics of the chain store in connection with the current regulations, their interpretation and actual situation. The practical part is focused on the discounts analysis in the selected company. The introduction characterizes the enterprise, its organizational structure and general classification of discounts. In the following chapters there are described some more details about types of particular discounts and the purpose of its use. There are used some specific examples in order to explain the purpose of discounts as well as a description of discounts accounting and reflecting their impact on the assets of the company, financing and operating result. An important information source for this section are internal, operational and other policies. For further understanding of the discounts issue, especially in term of business policy, it was necessary to make an inquiry within the company. Due to these information, it was possible to implement the theory and make the accounting and tax implications analyse. The end of the practical part includes description of problematic situations, which are usual in general practice.

The diploma thesis on the Status and Importance of Local Taxes is focused on a part of tax revenues of municipalities, which are called local taxes according to the budget structure. These revenues are the returns of the municipalities and are of an optional nature. Despite their nature, Act No. 565/1990 Coll., On Local Taxes, limits the tax jurisdiction for setting the charging rate. The aim of the thesis is to analyse the local taxes of a selected region of the Czech Republic on the basis of theoretical knowledge and legislation related to local taxes. For this work, the Vysočina Region was selected. At the beginning, development of taxes in the Czech Republic in 2006 2016 is described. Subsequently, the work goes to the development of Vysočina Region, where local taxes are broken down by particular types. The next chapters are devoted to local charges according to their division in the budget structure in terms of their share on revenues in municipalities in 2016 and the frequency of utilization of the respective taxes in the same year. Based on the calculations, it was found out that the average share of revenues from local taxes on tax revenues in 2006-2011 was around 1.80 %. By introducing a local tax for municipal waste, the share increased and was around 3 % in 2012-2016. This difference was due to the fact that the tax for municipal waste is the major part of the revenue from local taxes, approximately 88 %. The analysis also shows that the most common tax is the one for owning dogs. However, its share on total revenues of local taxes accounted for only 4.3 %. A smaller share (3.78 %) is recorded only by the revenue from the tax for use of the public area, the other taxes got minor contribution.

O presente estudo tem como foco central a definição da forma de sindicância das imposições e exonerações tributárias extrafiscais. A relevância do tema se faz sentir em razão do considerável aumento de emprego destas espécies de medidas, sem a respectiva atenção aos seus reflexos no âmbito das garantias e direitos fundamentais. O objetivo último da análise proposta ao longo do estudo é demonstrar que - diferentemente do entendimento predominante em nosso Poder Judiciário - o emprego de instrumentos tributários para a perseguição de finalidades não arrecadatórias ou, ainda, causadores de efeitos preponderantemente não-arrecadatórios não é imune ao controle judicial. Ao contrário, pretende-se esclarecer que os postulados da proporcionalidade e da igualdade servem como critérios para assegurar a compatibilidade entre as finalidades perseguidas ou efeitos causados por estes instrumentos tributários extrafiscais e os demais valores resguardados pelo ordenamento jurídico. Neste sentido, sustentar-se-á que, ao invés de representar um obstáculo absoluto ao exame do mérito das medidas adotadas pelo Poder Legislativo, o sobreprincípio da separação de poderes apenas modifica a extensão e forma de execução do controle judicial. A realização do estudo parte de premissas doutrinárias sobre a extrafiscalidade e do exame do estágio atual de evolução da jurisprudência nacional para definir as causas e conseqüências da ausência de um controle efetivo neste campo do Direito Tributário. Posteriormente, apresenta-se aqueles critérios que deveriam ser empregados para este mesmo controle. / The present paper's central scope is to establish the definition and the form in which the scrutiny of regulatory taxes are imposed and exempted. The relevance of the subject is perceived in light of the considerable increase of the use of these kinds of measures without the respective attention to its reflexes in the realm of fundamental rights and guarantees. The final purpose of the analysis presented throughout this study is to demonstrate that, differently from what is stated in the dominant precedents in our Judiciary, the use of regulatory taxes for non-collection purposes, or even that may cause preponderantly non-collection effects are not immune to judicial control. On the contrary, the object of this paper is to clarify that the principles of proportionality and equality are to be used as criteria to insure the compatibility between the ends pursued and the effects caused by these regulatory taxes and other principles safeguarded by the legal system. In this sense, it is sustained that instead of representing an absolute obstacle to performing the merits exam of the measures taken by the Legislative Power, the separation of powers sobreprincípio only modifies the extension and form of the judicial control that is to be performed. The completion of the study is based upon doctrinarian premises about the regulatory taxes and the exam of the current stage and evolution of the national jurisprudence in defining causes and consequences of the absence of an effective control in this field of Tax Law. Afterwards, the criteria that should be used for this same control are presented.

Taxes have a significant meaning in society. They represent a political and macroeconomic tool, and primarily, tax levies are necessary to satisfy existential needs of the state. Since taxes are means to promote political persuasion, their legal form is subject to frequent change depending on fluctuation of influential members of the government. Due to globalization we have also been witnessing an increasingly faster rotation of economic cycles. In these cases government usually takes advantage of changes within the tax system to avoid extreme conditions. As in the other European countries, the Czech Republic circumstances show a progressive meaning of the fiscal responsibility and the related effectivity of the state apparatus functioning. In the scope of public income administration de lege lata the integration of administration from individual authorities into a single modern agency is being prepared. Work analyses a theoretical specification of the term tax including its structural elements. Practical notion of work is devoted to admistration of the national budget resources and its upcoming reform, or upcoming integration. Various project difficulties of intergration of the public income administration, and deficiencies in officially available documents of working groups have been determined.

Esta tese tem como objetivo principal avaliar os efeitos dos incentivos fiscais sobre a estrutura de capital e a rentabilidade das companhias abertas brasileiras não financeiras. Sob o aspecto metodológico, este estudo pode ser classificado como do método quantitativo, do tipo descritivo-longitudinal e transversal. A população-alvo do estudo são as companhias abertas brasileiras não financeiras, cuja amostra é composta por aquelas que têm ações negociadas na Bovespa, totalizando 590 empresas, perfazendo um número potencial de registros contábeis de 7.670 no período de 1995 a 2007, cujos dados foram obtidos no banco de dados da Economática. Na análise transversal, os indicadores de incentivo fiscal, estrutura de capital e rentabilidade, para cada empresa, foram reduzidos aos seus valores médios. A comparação dos referidos indicadores nos grupos sem e com incentivos fiscais foi realizada por meio do teste U de Mann-Whitney para amostras independentes, com utilização da Análise de Homogeneidade (HOMALS) na construção de mapas perceptuais e realização do procedimento GLM Univariate Test para avaliar o efeito da obtenção de incentivos fiscais sobre aqueles indicadores. Na análise longitudinal, considerou-se o procedimento GLM Multivariate Test na avaliação do efeito da obtenção de incentivos fiscais e do ano em que a operação contábil foi realizada sobre os referidos indicadores. Os resultados do estudo sugerem não haver correlação estatisticamente significativa entre incentivo fiscal e indicadores de estrutura de capital. Por outro lado, identificou-se correlação estatisticamente significativa entre incentivo fiscal e rentabilidade das empresas. / The main goal of this research is to evaluate the effects of the tax incentives on the capital structure and the profitability of the Brazilian non-financial public companies. Under the methodological aspect, this study can be classified as a quantitative method, in the longitudinal-descriptive and transversal type. The target population of the study is the Brazilian non-financial public companies, which the sampling is composed by those that have stock negotiated in the Bovespa (the Brazilian trading market in São Paulo), totalizing 590 companies, amounting to a potential number of 7,760 registers during the period of 1995- 2007, which data were obtained in the data bank of Economática. In the transversal analyses the tax incentive indicators, were reduced to their average values. The comparison of the above-mentioned indicators in the groups with and without incentive was done by the test U of Mann-Whitney for the independent sampling, by the usage of the Homogeneity Analysis (HOMALS) in the construction of the perception maps and the accomplishment of the GLM Univariate Test procedure to evaluate the effect of obtaining the fiscal incentives under these indicators. In the longitudinal analyses was considered the procedure GLM Multivariate Test in the evaluation of the effect of obtaining the tax incentives and of the year that the accounting operation was done under the referred indicators. The results of the study suggest that there are no meaningful statistical correlation between the tax incentive and the capital structure indicators. On the other hand it was found a meaningful statistical correlation between the tax incentive and the profitability of the companies.

The control charts are important tools which serve to follow the behavior of variables in the health area. They help the professionals of the area to monitor their patients. This work aimed to show the application of the charts control for individual values in the health area . A case study was developed; it was composed by a Type II Diabetes Mellitus person who was in treatment. His values of the glicemy over fast were followed in the period of May 1 to August 16, 2006. The glicemy level of fast was tested every day in the same time in the morning. With these data, the application of the control charts of individual Xi was shown. The control charts of mobile range Rm for individual data, control chart for accumulated additions CUSUM for individual data and mobile averages control chart of exponentially weighed EWMA for individual data to monitore the glicemy of fast of the described patient was demonstrated. It was concluded that under the point of view of the treatment, a higher adequacy of the dosage of insulin in the treatment is possible when related to the control of the variation of the glucose taxes. It is caused by the reduction in the sampling tax when the chart indicates a process under control. It is noticed that, although the difference between the average sample required for chart CUSUM, EWMA and the chart of Shewhart to emit signal out of control (ARL) can seem small, the economy provided for chart CUSUM and EWMA can be significant when it is used for a long period of time. / Os gráficos de controle são ferramentas importantes que servem para acompanhar o comportamento de variáveis na área da saúde, servindo para que os profissionais da área monitorem seus pacientes. Este trabalho teve como objetivo mostrar a aplicação dos gráficos de controle para valores individuais na área da saúde. Foi realizado um estudo de caso, formado de uma pessoa com Diabete Mellitus Tipo II, em tratamento, cujos valores da glicemia de jejum foram acompanhados durante o período de 1o de maio de 2006 a 16 de agosto de 2006. A glicemia de jejum foi realizada todos os dias no mesmo horário, pela manhã. Com esses dados, demonstrou-se a aplicação dos gráficos de controle individual Xi , os gráficos de controle da amplitude móvel Rm para dados individuais, gráficos de controle para somas acumuladas CUSUM para dados individuais e gráficos de controle de médias móveis exponencialmente ponderada EWMA para dados individuais para monitoração da glicemia de jejum para o paciente descrito. Conclui-se que Sob o ponto de vista tratamento, pode haver uma maior adequação da dosagem de insulina no tratamento relacionados ao controle da variação das taxas de glicose, causada pela redução na taxa de amostragem quando a carta estiver indicando um processo sob controle. Cabe, notar que, embora a diferença entre o número médio de amostras necessário para as cartas CUSUM, EWMA e as cartas de Shewhart emitirem sinal fora de controle (ARL) possa parecer pequena, a economia proporcionada pelas cartas CUSUM e EWMA pode ser significativa quando se considera sua utilização por longos períodos de tempo.

Résumé : L’imposition des bénéfices des entreprises en France et au SénégalL’objectif de toute politique fiscale est de répondre à des préoccupations économiques et sociales. Le phénomène de la mondialisation des échanges a très rapidement modifié les relations entre les systèmes fiscaux nationaux. Aujourd’hui avec l’interpénétration des économies, les États ne peuvent plus ignorer la nécessité d’agir de concert vers une convergence des systèmes fiscaux. Mais la France et le Sénégal n’ont pas attendu l’apparition du phénomène de la mondialisation pour se rapprocher juridiquement et fiscalement. En effet, l’histoire de la colonisation ne s’est pas construite en dehors de la trajectoire fiscale. Ressource d’enrôlement, de contrôle des indigènes, la fiscalité a été le canal historique de l’imposition et de légitimation des ordres coloniaux. S’il existe des similitudes et des différences dans l’imposition des bénéfices des entreprises entre les deux États, c’est tantôt dû à l’héritage colonial, dans ce cas, le mimétisme fiscal a un sens, tantôt dû à la protection jalouse de leur souveraineté, dans ce cas chaque État cherche à spécifier sa législation fiscale et une dissociation nouvelle s’impose. Contrairement au système dit de la mondialité pratiquée par la majorité des pays, la France et le Sénégal font figure d’exception en choisissant d’imposer leurs entreprises selon le principe de territorialité. Ils appliquent au traitement fiscal des résultats de leurs entreprises un principe identique d’imposition des bénéfices aux plans des règles d’assiette, de liquidation et de recouvrement. Toutefois, il reste possible de mettre en valeur d’une part, les différences au niveau des assiettes et des recettes fiscales, d’autre part la concurrence des mesures fiscales incitatives en droit national et des mesures préventives prise en droit conventionnel afin d’éliminer les doubles impositions.Mots clés : Impôt, Entreprise, Territorialité, Convention fiscale. / Summary: Companies benefits taxes in France & Senegal The aim of all fiscal policy is to answer to economic and social concerns. Relationships between national fiscal systems were very quickly modified by the exchanges globalization phenomenon. Today, with economies interdependence, States can't ignore the urgent necessity to harmonise fiscal systems anymore. Still, France & Senegal didn't wait for this phenomenon to converge their systems in a legal and fiscal way. Indeed, History of colonization didn't made itself without any fiscality. Enrollment ressources, control of the indigenous, fiscality was the historical channel that imposed and legitimated colonial orders. Similarities and differences in companies benefits imposition remains between the two States. Sometimes, it's because of the colonial legacy. In that particular case, fiscal mimesis makes sense. In an other hand, due to the jealous protection of their sovereignty, each State wants to specify its fiscal legislation; a new dissociation appears. Unlike the so called Mondiality system, used by the majority of the countries, France & Senegal make an exception by deciding to tax their companies on the territoriality principle. They apply an identical principle to the fiscal treatment of the companies results, in terms of benefits taxes, collection, fiscal base, and liquidation. However, it remains possible to diaplay differences between fiscal bases, and on the other hand the competition of incentives fiscal measures in national law and the preventive measures took in conventional law in order to eliminate double taxes.Keywords: Tax, Company, Territoriality, Tax Convention.

Esta pesquisa busca analisar a influência da tributação e da governança corporativa sobre as políticas de dividendos das companhias de capital aberto brasileiras no período de 1986 a 2011, através de estimações Probit e Tobit com dados em painel. Particularmente no Brasil houve diversas mudanças na legislação tributária dentro do período analisado, sendo assim uma boa oportunidade para esse estudo. Os resultados empíricos sugerem que: a) quando houve aumento no Lucro Por Ação, o percentual do lucro distribuído em forma de proventos foi maior nos períodos em que não houve incidência de tributação e menor quando houve incidência de tributação; b) companhias estatais distribuíram menos dividendos do que companhias privadas; c) companhias que distribuíram dividendos também distribuíram Juros Sobre Capital Próprio; d) companhias que possuem governança corporativa tendem a distribuir mais dividendos. / This paper investigates the influence of taxes and corporate governance on dividend policy of Brazilian public companies in the years 1986 to 2011, using panel data Probit and Tobit estimation. There are several tax law changes particularly in Brazil within the period analyzed, creating a good opportunity to study dividend policy. Empirical results suggests that (a) when Earnings Per Share increased, the percentage of profits distributed in the form of dividends was higher in periods in which there was no incidence of taxation and lower when there was incidence of taxation; (b) state owned companies paid less dividends than private companies; (c) companies that paid dividends also paid Interest On Equity Capital; (d) companies under corporate governance best practices tend to pay more dividends.

Um elemento que tem caracterizado países democráticos é a desconfiança institucional. Bancos de dados de pesquisas realizadas em todo o mundo mostram que os cidadãos não têm depositado confiança nas instituições políticas e nos políticos. Para justificar tal comportamento, usualmente são consideradas várias causas como a corrupção, a apatia da própria população e a falha dos governos em propiciar políticas públicas que vão ao encontro das necessidades dos cidadãos. Entretanto, o descrédito na política e nas suas instituições tem base não apenas nessas questões mas também na tributação. Como o impacto do pagamento de impostos no comportamento da população é pouco estudado na América Latina, esta dissertação propôs uma análise sobre a percepção do pagamento tributário e a sua influência na confiança institucional dos porto-alegrenses, com vista a verificar a manutenção do seu Contrato Social. Para averiguar tal questão, foram utilizados dados de pesquisa tipo survey realizada em Porto Alegre/RS, no ano de 2003. A partir desta pesquisa, foi construído um índice de percepção dos impostos para confrontá-lo com dados sobre confiança da população estudada. Os principais resultados alcançados mostraram que os cidadãos porto-alegrenses percebem elementos de manutenção do Contrato Social e têm a sua confiança institucional influenciada pela sua percepção do pagamento tributário / An element that has characterized democratic countries is institutional distrust. Survey research data conducted globally show that the citizens are growingly distrustful of political institutions and politicians. Such behavior is justified based upon corruption, citizen’s apathy and government’s failure in providing public policies design to meet the needs of the citizens. However, the discredit in politics and political institutions are not only explained by those factors but also on how taxes influence the daily life of citizens. As the impact of taxes in the population’s behavior has rarely been studied in Latin America, this dissertation analyzes porto alegrenses’ perceptions about tax payment’s and its influence in their political trust. We basically examine how the relationship between these two dimensions contribute, or not, to the maintenance of the Social Contract. In order to answer this question a survey research was conducted in Porto Alegre/RS, in 2003. An index of perception of tax payment was constructed and then crossed with institutional trust. The results indicate porto-alegrenses demonstrate and support the Social Contract. However, this trust is negatively influenced by the perception of excessive tax payments.

The investment funds provide an alternative investment mechanism to traditional ones such as banks deposits or the trading of securities, which allows us to obtain profitability as a result of the development of multipleactivities, including commercial ones.Its tax treatment, and particularly in the field of Income Tax, contains severalprovisions that are important to analyze and know in order to understand the tax consequences that generate both for their promoters, for those who administer them and for investors.Being transparent vehicles for tax purposes, the development of its activities at the national level and with the participation of foreign capitals, takes many details that we will explain through this article. / Los Fondos de Inversión constituyen un mecanismo de inversión alternativo a los tradicionales como los depósitos bancarios o la negociación de valores, que permite obtener rentabilidad producto del desarrollo de múltiples actividades, incluyendo las de tipo comercial.Su tratamiento impositivo, y en particular en materia del Impuesto a la Renta,contiene diversas disposiciones que son importantes de analizar y conocer a efecto de entender las consecuencias fiscales que generan tanto para sus promotores, como para quienes los administran y para los inversionistas. Siendo vehículos transparentes para propósitos fiscales, el desarrollo de sus actividades a nivel nacional y con la participación de capitales extranjeros reviste varios matices que mediante este trabajo expondremos.