Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-01-24T09:36:16Z No. of bitstreams: 1 Víctor Coutinho Leal.pdf: 981825 bytes, checksum: 2e60e4c466971a0bff0cf1c7a6885467 (MD5) / Made available in DSpace on 2018-01-24T09:36:16Z (GMT). No. of bitstreams: 1 Víctor Coutinho Leal.pdf: 981825 bytes, checksum: 2e60e4c466971a0bff0cf1c7a6885467 (MD5) Previous issue date: 2017-12-11 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / This paper aims to determine the concept of the term "billing", provided for in the Constitution as the hypothesis of incidence for social contribution to the Social Integration Program (PIS) and Social Contribution for Social Security Financing (COFINS). Initially, it will analyze the legal system and its characteristics, in particular the constitutional tax system and the norms attributive to tax jurisdiction. It will show, in turn, that the concepts used to determine which materialities may affect social contributions consist of constitutional concepts, having a delimited and determined content. It will also be exposed the Karl Larenz interpretive method that will be used to determine the content of the legal-linguistic sign "billing". The study will also analyze the Social Rights and the evolution of social contributions in the Brazilian Constitutions, will relate the recognition of these as rights of immediate applicability and the institution of social contributions as tributes by the Political Charter of 1988. The work will evaluate the meaning of the term "billing", will seek its definition in other branches of Law, and will explain the incorporation by the Constitution of a specific concept of "billing". Finally, it will criticize the attempts to extend this concept by infraconstitutional norms and jurisprudence and will demonstrate the impossibility of this modification / O presente trabalho tem por objetivo determinar o conceito do termo “faturamento”, previsto na Constituição como a hipótese de incidência para a contribuição social ao Programa de Integração Social (PIS) e para a Contribuição Social para Financiamento da Seguridade Social (COFINS). Inicialmente, analisará o sistema jurídico e suas características, em especial o sistema constitucional tributário e as normas atributivas da competência tributária. Em sequência, demonstrará que os conceitos utilizados para determinar sobre quais materialidades podem incidir as contribuições sociais consistem em conceitos constitucionais, possuindo conteúdo delimitado e determinado. Será exposto ainda o método interpretativo de Karl Larenz que será utilizado para determinar o conteúdo do signo jurídico-linguístico “faturamento”. O estudo fará, ainda, uma análise dos direitos sociais e da evolução das contribuições sociais nas Constituições brasileiras, relacionará o reconhecimento desses como direitos de aplicabilidade imediata e a instituição das contribuições sociais como tributos pela Carta Política de 1988. O trabalho avaliará o significado do termo “faturamento”, buscará sua definição em outros ramos do Direito, e explicitará a incorporação pela Constituição de um conceito específico de “faturamento”. Por fim, criticará as tentativas de ampliação desse conceito pelas normas infraconstitucionais e pela jurisprudência e demonstrará a impossibilidade dessa modificação

A União, na qualidade de usuária da informação contábil, utiliza o lucro contábil como base para definir a renda a ser tributada das pessoas jurídicas: trata-se do lucro real, nos termos da legislação do Imposto de Renda da Pessoa Jurídica (IRPJ). Tendo em vista a complexidade inerente à atividade contábil, o legislador determinou que para certas situações seria necessária uma opção mais simples para se apurar a renda de algumas pessoas jurídicas e o lucro presumido foi a forma escolhida a ser aplicada. Consiste em presumir que a renda é um percentual aplicado sobre a receita operacional, acrescido de outros ganhos. Tal opção, desde a sua criação ocorrida há mais de 65 anos, gerou uma oportunidade para os contribuintes escolherem o regime de tributação mais vantajoso, ou seja, aquele em que o encargo tributário fosse menor; para isso, bastaria escolherem a opção em que a renda fosse menor e, conseqüentemente, estariam optando pelo regime mais vantajoso. A Contribuição Social sobre o Lucro Líquido (CSLL), criada em 1988, foi uma forma de ser aumentada a arrecadação tributária da União mantendo-se relativamente constante a arrecadação do montante de tributos incidentes sobre a renda, visto que o produto da arrecadação da CSLL não é compartilhado com Estados e Municípios como ocorre com o IRPJ. Juntamente com a legislação dessa contribuição, surgiu um regime em que o contribuinte que optasse pelo lucro presumido, automaticamente, estaria vinculado a uma forma semelhante de tributação da CSLL. Tal situação fez com que o contribuinte, ao optar pelo regime do lucro presumido tivesse de levar em consideração os efeitos que essa decisão provocaria no cálculo da CSLL. Até o ano de 2002, a decisão de se optar pelo lucro presumido não influenciava a quantia a ser paga relativamente aos outros tributos, porém, no final de 2002, entrou em vigor a contribuição para o Programa de Integração Nacional (PIS) na forma não-cumulativa, com base de cálculo e alíquotas definidas de acordo com a opção ou não pelo regime do lucro presumido. À semelhança dessa forma de tributação, no ano seguinte, nasceu a Contribuição para Financiamento da Seguridade Social (COFINS). Esse tratamento vinculado dado aos quatro tributos tornou mais complexa a decisão em se optar ou não pelo lucro presumido. O presente trabalho equacionou a totalidade de tributos apurados segundo os regimes de tributação do lucro real e do lucro presumido para cada setor de atividade, obtendo as relações entre receitas e despesas em que a opção pelo lucro presumido ou real é indiferente. Dessa forma, situando-se as receitas e despesas da pessoa jurídica com relação a essa fronteira, torna-se possível decidir se o administrador deve ou não optar pelo lucro presumido. Subsidiariamente, foi possível constatar que, no que se refere aos aspectos tributários, não é interessante manter nas empresas aplicações financeiras que representem estoque de capital, pois essa situação acarretará pagamento de tributos em valor maior se comparado com esse capital de posse dos sócios, pessoas físicas. / The Federal Government, as the user of accounting information, uses the accounting profit as the base to define the taxable income of corporations: it is the actual profit, as defined in the Corporate Income Tax (IRPJ) regulations. Due to the complexity inherent to the accounting activity, the lawmakers have established that, in certain situations, a simpler option would be required to assess the income of certain corporations, and the assumed profit was the method chosen, which consists of assuming that the income is a percentage applicable to the operating income, including other gains. Since its creation over 65 years ago, said option has provided taxpayers an opportunity to choose the most beneficial taxation regime, i.e., the regime providing the lowest tax rate; to do so, companies simply had to choose the option where the income was the lowest, consequently the most beneficial regime. The Social Tax on Net Profits (CSLL), created in 1988, was a method found by the Government to increase the Federal tax revenue, keeping relatively constant the amount of taxes applicable to the income, since the CSLL revenue is not shared with the States and municipalities, as is the case with the Corporate Income Tax. In conjunction with the regulation for this tax, a new taxation regime was created, where the taxpayer that opted for the assumed profit would be automatically bound to a taxation form similar to the CSLL. This situation made the taxpayer opting for the assumed profit regime to consider the effects of said options on the calculation of the CSLL. Until 2002, the decision for choosing the assumed profit regime did not impact the amount payable against other taxes; however, in late 2002, the non-cumulative contribution to the PIS (Employees\' Profit Sharing Program) was established, with calculation basis and rates defined according to whether the assumed profit regime was chosen or not. Similarly to this the Social Security Funding Tax (COFINS) was created. This combined treatment of the four taxes has added complexity to the decision for choosing the assumed profit or not. This paper has summed up the taxes assessed according to the actual profit and assumed profit taxation regimes for each industry, establishing the revenue/expense rates where the option for assumed or actual profit is immaterial. Thus, by measuring corporate revenues and expenses against this benchmark, it is possible to decide whether managers should opt for the assumed profit regime or not. Additionally, we could observe that, concerning taxation aspects, it is not advantageous for companies to keep investments that represent capital stock, since this scenario would entail higher taxes compared to capital owned by individual partners.

The aim of this paper is to examine the Republic of Poland and to what extent the country meets Linz and Stepan´s five arenas of a consolidated democracy which are as follows; Civil society, Political society, Rule of law, State apparatus and Economic society. The application of these five arenas on Poland are due to the political changes that have occurred since the year 2015 when PiS and Andrzej Duda formed a government. By applying the following arenas through a case study, it´s possible to see how these are manifesting in the Republic of Poland. The results of the paper show that all arenas indicate deficiencies with the arena of rule of law being the most vulnerable.

The aim of this essay is to use Linz and Stepan’s theory on their five interactive arenas (Civil Society, Political Society, Rule of Law, State Bureaucracy and Economic Society) of a consolidated democracy, to examine whether the Republic of Poland can be considered a consolidated democracy. I will base my research on facts from the year 2015 to 2021, since I want to see how the political changes that have been implemented since the party Law of Justice (PiS) entered into government, and how that has affected Poland as a consolidated democracy. This research is a case study, and the main results of it is that Poland can no longer be considered a consolidated democracy, since it has deficiencies in all five arenas, but they are strongest within the Rule of Law.

Within the last decade, European states, particularly in the post-Communist and post-Soviet region, have elected more rightist-led governments. Poland is no exception and after a surprising election in 2015 led to a Law and Justice Party (PiS) government majority in the state, questions of how this political shift in the "role model" Eastern European state could impact Polish security began to circulate. (Lupitu, 2016, p. 25) This study analyses the PiS's security actions within its first year as the Polish government majority (2015-2016) to discern the potential agency political actors have in determining how regional security organisations function through a structure vs. agency framework. Using NATO as a unit of analysis, the study aims to synthesise regional security implications of Poland's political shift on the Alliance. To do so, a triangulated methodology is applied to four key security events and actions PiS took within 2015-2016 using both a document and news media analyses as well as three elite interviews. These four events include a controversial pardoning of the minister responsible for all Polish Special Services, lustration activities within Polish security agencies, a controversial dismissal of the head of NATO's Centre of Excellence in Warsaw and the Warsaw Summit of 2016. A common...

The Polish Independence Day march in Warsaw in November 2017 drew a flurry of international media attention for its shocking mass display of far-right nationalism, connections to neo-Nazi groups, and feature of openly racist, Islamophobic, anti-Semitic, and homophobic slogans. However, the dangerously “othering” nationalist ideologies expressed in Poland during this demonstration are far from unique. Over the past 20-30 years, eerily similar nationalist movements have simultaneously emerged across Eastern Europe and the West. Paradoxically, the nation-state has perhaps never had less agency as increasingly global capitalism continues to encroach upon the dominance of the nation itself. I argue that this trend of new nationalist movements indicates a departure from the traditional definitions of nationalism that requires a distinct category, which I refer to as neo-nationalism. In Chapter 1, I differentiate neo-nationalism from conventional understandings of nationalist politics and provide a working definition of neo- nationalism in the twenty-first century. I aim to show that a contextualization of these neo- nationalist movements alongside increasingly global capitalism is essential to understanding the othering natures of neo-nationalist ideologies and their paradoxical nature – both national and transnational, both shocking and entirely banal. I illustrate this by returning to the case of modern Poland, employing a visual rhetorical analysis from a Marxist-feminist perspective in order to demonstrate the manifestations of particular and dangerous dynamics of othering in Polish neo- nationalism. I refer to these dynamics as “capital-isms,” such that they are the “shocking” expression of what are in fact pervasive prejudices brought to the surface by the changing conditions of global capitalism. In Chapter 2, I examine the rhetoric surrounding the Polish Independence Day march in 2017 to highlight the paradoxes and power mechanisms at play in Polish neo-nationalism. I follow with an exploration of the rhetoric employed by the Polish far- right nationalist party, Law and Justice, with particular contextualization with regard to its relationship with the European Union in Chapter 3. Finally, I conclude this thesis by considering the implications of this research for the study of neo-nationalism going forward. / M.A. / The Polish Independence Day march in Warsaw in November 2017 drew a flurry of international media attention for its shocking mass display of far-right nationalism, connections to neo-Nazi groups, and feature of openly racist, Islamophobic, anti-Semitic, and homophobic slogans. However, the dangerously “othering” nationalist ideologies expressed in Poland during this demonstration are far from unique. Over the past 20-30 years, eerily similar nationalist movements have simultaneously emerged across Eastern Europe and the West. In this thesis, I theorize the Polish far-right nationalism on display at the Independence Day march as part of a broader trend of neo-nationalist movements, which I demonstrate are paradoxical in nature. After establishing the defining characteristics of neo-nationalism as a phenomenon, I highlight these paradoxes through an analysis of Polish neo-nationalist rhetoric. Furthermore, by placing this rhetoric within its socioeconomic and historical contexts, I demonstrate that the “shocking” display of far-right nationalism in the march is an expression of what are in fact pervasive prejudices brought to the surface by the changing conditions of global capitalism.

O objetivo do presente trabalho é analisar questões de elevada indagação jurídica quanto à tributação do uso do software no Brasil, levando-se em consideração os ditames previstos nas leis do software e de direito autoral, bem como o conteúdo decisório do acórdão proferido pelo STF nos autos do RE nº 176.626-3, em especial a classificação tripartite de programas: (i) de prateleira; (ii) sob encomenda; e, (iii) híbrido. Inicialmente, são analisadas questões importantes quanto ao sistema informático e a própria criação e composição de um programa de computador, passando pela sua natureza jurídica e pela proteção conferida pelo direito autoral, pondo em evidência as formas pelas quais são transferidos (parcial ou integralmente) os direitos patrimoniais de autor. Na sequência, com base na Constituição Federal e na lei, analisa-se a incidência do ICMS-operação mercantil, dado que os programas de prateleira são comumente disponibilizados em mídias (disquetes, CDs, etc.) e postos à disposição de interessados em lojas de departamento. Para tanto, discorre-se acerca do regime jurídico-tributário do imposto e sobre os conceitos de operações e mercadoria com base na doutrina e na jurisprudência. Considerando que o software elaborado sob encomenda e o híbrido ensejam questionamentos quanto à configuração de prestação de serviço, o arquétipo constitucional do ISSQN, inclusive na modalidade importação, é esmiuçado. A busca pela definição da expressão serviços de qualquer natureza definidos em lei complementar ganha destaque em razão de a LC nº 116/03 prever a incidência do ISS sobre ao licenciamento ou cessão de direito de uso de programas de computação. Por fim, são feitas breves considerações sobre outras controvérsias quanto à incidência do PIS-Importação, Cofins-Importação, CIDE e IRRF sobre os pagamentos remetidos ao exterior para a obtenção de licenças de uso de software. / This study looks at certain highly relevant legal issues regarding taxation of software usage in Brazil, taking into account both software and copyright legislation as well as the decision in an appeal court ruling handed down by the STF in RE 176.626-3, particularly the three categories used to classify programs: (i) \"off-the-shelf\"; (ii) \"tailor-made\"; and (iii) hybrid. Initially, we will look at some of the main issues presented by IT systems and the creation and composition of computer programs, their standing in law and the copyright protections they enjoy, discussing the ways in which (partial or fully) copyrights can be transferred to third parties. Based on the law and the Federal Constitution, we will then analyze the state tax on merchandise sales, as \"off the shelf\" programs are frequently made available on certain media (diskettes, CDs, etc.) and placed at the consumer\'s disposal in department stores. This will involve an assessment of the tax regime of ICMS as well as the concepts of \"transactions\" and \"merchandise\" in accordance with the doctrine and jurisprudence. Considering that both \"tailor made\" and \"hybrid\" software raises issues about the way in which services are rendered, we will look in detail at the constitutional model of ISSQN and how it is imposed on imports of services. The phrase \"services of any nature defined in supplementary law\" is increasingly relevant and it will be scrutinized as the LC nº 116/03 states that ISS applies to \"licensing or assignment of computer program user rights\". Finally, there will be a few remarks on other controversial issues related to PIS-Import, Cofins-Imports, CIDE and IRRF levied on the remittances of payments to a beneficiary resident or domiciled abroad to acquire software user licenses.

Made available in DSpace on 2015-12-03T18:35:29Z (GMT). No. of bitstreams: 1 Erika_Borges_Ferreira.pdf: 1930538 bytes, checksum: 57c58b3dcf42398b46a80f66f116ec8c (MD5) Previous issue date: 2014-03-31 / The noncumulative emerged aiming to relieve the supply chain. The cumulative system is still applied, but many scholars argue that this form of taxation is detrimental to society because it has \"cascade\" effect. When drafting the law that determines on the non-cumulative PIS / COFINS (Social Integration Program / Contribution to Social Security Financing), the legislature created the obligation linked to this form of calculation of Income Tax systematic. Thus, companies are taxed on taxable income required to calculate their social contributions to the non-cumulative basis, on the other hand, companies that are on presumed income will have cumulative PIS / COFINS rates. In addition, legislation has listed punctually what are the inputs and credits allowed to relieve the supply chain. These attitudes have caused a mismatch with the general objectives of the creation of non-cumulative, this because the set which credits are allowed to discount, no full applicability of the principle of non-cumulative. Plus, segregate the determination in cumulative and non-cumulative basis in the computation of income provides a number of non uniform taxpayers with distinct characteristics and especially with costs / expenses divergent. It is noteworthy that the borrowing under the heading input, the nomenclature used in the legislation, generates different interpretations by taxpayers causing the taxman questions on recognition of that cost. Given these facts, we attempted to study the impact that the non-cumulative because the results of companies segregating them for industrial, commercial and service delivery branch. As a result of the survey conducted, it was found that, for these companies in the industrial and commercial sectors, noncumulative reached their goals relieving the supply chain, but the understated way, because only deducts the credits listed in the law. As for the two analyzed service providers, who are bound to non-cumulative contributions of the non-cumulative only led to higher cumulative systematic payments. Through the analysis performed it is concluded that the first non-cumulative must be exercised in full and unrestricted manner, as it is the essence of the Principle of Non Cumulativity and more, the taxpayer must have the free decision choose to be cumulative or non-cumulative, thereby exerting an efficient and effective tax administration / A n??o cumulatividade surgiu com o objetivo de desonerar a cadeia produtiva. O sistema cumulativo ainda ?? aplicado, por??m muitos estudiosos afirmam que essa forma de tributa????o ?? prejudicial ?? sociedade, pois tem efeito cascata . Quando da elabora????o da lei que determina sobre a n??o cumulatividade do PIS/COFINS (Programa de Integra????o Social/ Contribui????o para Financiamento da Seguridade Social), o legislador criou a obrigatoriedade dessa sistem??tica atrelada ?? forma de apura????o do Imposto de Renda. Assim, empresas tributadas no Lucro Real est??o obrigadas a apurar suas contribui????es sociais na forma n??o cumulativa, por outro lado, empresas que est??o no Lucro Presumido ter??o as al??quotas cumulativas para o PIS/COFINS. Al??m disso, a legisla????o elencou pontualmente quais seriam os cr??ditos e insumos permitidos para desonerar a cadeia produtiva. Essas atitudes causaram um desencontro com os objetivos gerais da cria????o da n??o cumulatividade, isto porque, ao definir quais cr??ditos s??o permitidos para desconto, n??o h?? aplicabilidade plena do Princ??pio da N??o Cumulatividade. E mais, segregar a apura????o em cumulativo e n??o cumulativo com base na apura????o do lucro estipula um n??mero de contribuintes desuniformes, com caracter??sticas distintas e principalmente com custos/despesas divergentes. Ressalta-se ainda que a tomada de cr??dito sob a rubrica insumo, nomenclatura utilizada na legisla????o, gera diversas interpreta????es por parte dos contribuintes ocasionando questionamentos do Fisco sob o reconhecimento desse custo. Diante desses fatos, buscou-se estudar os impactos que a n??o cumulatividade causa nos resultados das empresas segregando-as por ramo industrial, comercial e de presta????o de servi??o. Como consequ??ncia do levantamento efetuado, identificou-se que, para estas empresas dos setores industriais e comerciais, a n??o cumulatividade atingiu seus objetivos desonerando a cadeia produtiva, por??m de forma suavizada, pois deduz apenas os cr??ditos elencados em lei. J?? para os dois prestadores de servi??o analisados, que s??o obrigados a n??o cumulatividade das contribui????es, a n??o cumulatividade s?? ocasionou pagamentos superiores ?? sistem??tica cumulativa. Atrav??s da an??lise efetuada conclui-se que primeiramente a n??o cumulatividade deve ser exercida de forma plena e irrestrita, tal qual ?? a ess??ncia do Princ??pio da N??o Cumulatividade e mais, o contribuinte deve ter a livre decis??o em optar por ser cumulativo ou n??o cumulativo, exercendo assim uma gest??o tribut??ria eficiente e efetiva

The research hereto intends to analyse consistency of the legal order or the duty of legislative consistency (Folgerichtigkeit), as a part of the understanding the Law as a system, in order to (I) understand, define and demonstrate the fundamentals of the the duty of legislative consistency and (II) to demonstrate the implementation of the duty legislative consistency in tax law, applying its control mechanisms. To achieve the goal to delimit and demonstrate the fundamentals of the constitutional duty of legislative consistency, are facing three major issues: 1) is the definition of legislative consistency, analyzing its development, its dimensions of effectiveness, its contrast with similar institutes, proving to be a complex legislative consistency standard can be employed to guide the legislator in the preparation of standards in attention to relations of new standards with the pre-defined already by him (legislative consistency postulate) , to achieve the ideal of distributive justice by requirement continues to pursue the egalitarian distribution of privileges and the tax burden (legislative-consistency principle), as limited to the power to legislate by imposing the elaboration of consistent laws and free of unjustified discrimination (legislative consistency-rule) and also as a criterion for evaluation of normative content material compatibility (legislative consistency-criterion). Its Foundation is given by deriving from the rule of law and legislation and equality. Through it we need the Legislature to autovinculação so that the more intensely it has set an Institute, the higher your burden of justification for deviating from the duty of legislative consistency. Secondly the duty of legislative consistency is applied to the tax law, through the control of equality and a systematic approach. As for example apply these controls for the non-cumulative PIS and COFINS inserted specifically in relation to two issues: (1) the imposition of restriction on crediting, realizing the legislative inconsistency in that the purpose of the standard and how it has been implemented are not consistent and (2) the discrímen criteria for imposition of cumulative or non-cumulative regime the given contributor. Also in this case there is legislative inconsistency.

The research hereto intends to analyse consistency of the legal order or the duty of legislative consistency (Folgerichtigkeit), as a part of the understanding the Law as a system, in order to (I) understand, define and demonstrate the fundamentals of the the duty of legislative consistency and (II) to demonstrate the implementation of the duty legislative consistency in tax law, applying its control mechanisms. To achieve the goal to delimit and demonstrate the fundamentals of the constitutional duty of legislative consistency, are facing three major issues: 1) is the definition of legislative consistency, analyzing its development, its dimensions of effectiveness, its contrast with similar institutes, proving to be a complex legislative consistency standard can be employed to guide the legislator in the preparation of standards in attention to relations of new standards with the pre-defined already by him (legislative consistency postulate) , to achieve the ideal of distributive justice by requirement continues to pursue the egalitarian distribution of privileges and the tax burden (legislative-consistency principle), as limited to the power to legislate by imposing the elaboration of consistent laws and free of unjustified discrimination (legislative consistency-rule) and also as a criterion for evaluation of normative content material compatibility (legislative consistency-criterion). Its Foundation is given by deriving from the rule of law and legislation and equality. Through it we need the Legislature to autovinculação so that the more intensely it has set an Institute, the higher your burden of justification for deviating from the duty of legislative consistency. Secondly the duty of legislative consistency is applied to the tax law, through the control of equality and a systematic approach. As for example apply these controls for the non-cumulative PIS and COFINS inserted specifically in relation to two issues: (1) the imposition of restriction on crediting, realizing the legislative inconsistency in that the purpose of the standard and how it has been implemented are not consistent and (2) the discrímen criteria for imposition of cumulative or non-cumulative regime the given contributor. Also in this case there is legislative inconsistency.