University of Macau / Faculty of Law

Neste trabalho, são estudas as verificações da punção global segundo a revisão da NBR 6118. A partir da análise dos fenômenos físicos e com base nos estudos teóricos realizados, são feitas sugestões para serem contornadas algumas omissões da Norma. Também são propostas complementação que facilitem o entendimento das novas recomendações e, ainda, modificações que melhorem seus resultados. Sugerem-se métodos simplificados relacionados à punção excêntrica, e propõem-se algumas alterações quanto ao uso do &#947z como coeficiente majorador na avaliação da estabilidade global. Observa-se que as verificações, apesar de mais trabalhosas, apresentam melhorias significativas em relação à NBR 6118 (1978), mostrando-se mais detalhadas e eficientes. Ainda assim, considera-se importante a introdução de algumas complementações, como aquelas sugeridas neste trabalho. / This work presents an overview of the requirements for punching shear and global stability of buildings in the draft Brazilian Code for concrete structures. Suggestions are made for fulfilling some omissions of the Code, based on theoretical studies and physical phenomena analysis. Some complements and changes are also proposed to facilitate the understanding of the new recommendations and to improve their results. Simplified methods related to the eccentric punching and modifications in the use of &#947z as a first order effects magnifier are suggested. It is concluded that the new provisions are more detailed and efficient, presenting significant improvements on both topics, especially when compared to NBR 6118 (1978). Nevertheless, it is considered important the introduction of some complements, as those suggested in this work.

Esta pesquisa examinou se a tomada de decisão dos agentes considera os custos e benefícios do planejamento tributário e se boas práticas de governança corporativa reduzem o engajamento dos gestores na prática de planejamento tributário. Adicionalmente, investigouse a relação entre utilidade esperada/valor esperado do planejamento tributário e o endividamento das empresas. Para mensurar se a prática do planejamento tributário tem relação com a maximização da utilidade esperada do agente (maximização dos benefícios gerados), desenvolveu-se um modelo baseado na proposta de Alligham e Sandmo (1972), segundo a qual, a prática do planejamento tributário está relacionada a uma análise econômica dos custos e benefícios desta ação. As premissas utilizadas foram o período de 13 anos de discussão administrativa e judicial do débito tributário, correção do débito tributário, custo de capital de terceiros e encargos de 100% do valor do tributo (multa, juros e honorários advocatícios). Os resultados foram expandidos para diversos cenários de tempo (períodos de 8, 13 e 18 anos), encargos de 50%, 100% e 150% e variável dependente calculada com base nos valores registrados como passivos contingentes (notas explicativas), contingências fiscais prováveis (reconhecida nas demonstrações contábeis), e soma de ambas. Além disso, as análises foram feitas em nível (nominal escalonada pelo ativo total) e logaritmo. A amostra pesquisa foi composta pelas empresas brasileiras de capital aberto que fizeram parte do índice IBrX100 e abrange o período de 2008 a 2015. As análises empíricas confirmam que na maior parte dos casos a utilidade esperada do agente (valor esperado) é positiva, indicando que a tomada de decisão sobre a prática de planejamento tributário é fruto da maximização da utilidade esperada do agente, o que pode explicar os elevados números registrados de provisões e passivos contingentes nas demonstrações financeiras e notas explicativas das empresas. Além disso, identificou-se que regras rígidas de governança corporativa possuem correlação negativa com a utilidade esperada do agente, podendo ser considerada como um desincentivo à prática de planejamento tributário. Identificou-se ainda, que a variável endividamento apresentou correlação negativa com a utilidade esperada ou o valor esperado do planejamento tributário. A utilização de um modelo para avaliação da utilidade esperada/valor esperado do planejamento tributário pode contribuir para a melhor compreensão desse fenômeno e para a proposição futuras de políticas públicas. / This study examined whether the decision-making of the agents considers the costs and benefits of tax avoidance and if good practices of corporate governance reduces the engagement of managers in the practice of tax avoidance. Additionally, it was investigated the relationship between the expected utility/expected value of tax avoidance and the indebtedness of the companies. In order to measure if the practice of tax avoidance is related to the maximization of the expected utility of the agent (maximization of the benefits generated), a model based on the proposal of Alligham and Sandmo (1972) was developed, according to which the practice of tax avoidance is related to an economic analysis of the costs and benefits. The premises used were the period of time of 13 years of administrative and judicial lawsuit, correction of the tax debt, cost of debt and charges of 100% (fine, interest and legal fees) over the tax unpaid. The results were expanded to several time scenarios (periods of 8, 13 and 18 years), charges of 50%, 100% and 150% and dependent variable calculated based on the amounts recorded as contingent liabilities (footnotes), tax provisions (financial statements), and sum of both. Furthermore, the analyses were done at level (nominal staggered by total assets) and logarithm. The research sample was composed of Brazilian publicly traded companies that were part of the IBrX100 index and covers the period between 2008 and 2015. Empirical analysis confirms that in most of the cases, the expected utility of the agent (expected value) is positive, indicating that the decision on the tax avoidance practice is a result of the maximization of the agent\'s expected utility, which may explain the large numbers of provisions and contingent liabilities in the financial statements and the footnotes of the companies. In addition, it was identified that rigid rules of corporate governance practices has a negative correlation with the expected utility of the agent, and can be considered as a disincentive to the practice of tax avoidance. It was also identified that the indebtedness variable presented a negative correlation with the expected utility or the expected value of the tax avoidance. The use of a model to evaluate the expected utility/expected value of tax avoidance can contribute to a better understanding of this phenomenon and to the future proposition of public policies.

“Broto novo em tronco velho” busca, a partir da sociologia compreensiva e do conflito social, analisar a ampliação do acesso as prerrogativas sociais (trabalhistas) decorrentes da igualdade formal jurídica criada pela Constituição da República Federativa do Brasil de 1988 aos trabalhadores rurais assalariados, sob o recorte espacial do município de Ijuí/RS e região. A moldura reflexiva ateve-se a ampliação das Prerrogativas de Cidadania, com atenção especial as sociais, eladas ao papel da ordem jurídica (racional formal) e os efeitos da ordem econômica naquela. A pesquisa exploratória, as entrevistas, a análise documental (Contratos Coletivos de Trabalho, Termos de Rescisão dos Contratos de Trabalho e Processos Judiciais) fundamentam a compreensão de que no Brasil ocorreram Políticas de Cidadania, como uma dinâmica de gestão, ora fechada, ora aberta de acesso às prerrogativas civis, políticas e sociais, e o fechamento do acesso aos provimentos (meios de produção e oportunidades), em vista da perene e histórica desigualdade social brasileira. Os Direitos Trabalhistas enquanto prerrogativas sociais estão eladas ao modelo industrial de produção, assim, a partir da década de 30 intensificasse aos trabalhadores urbanos o acesso, e a partir da década 60 os trabalhadores rurais passam a dispor de um rol crescente de prerrogativas sociais, ambas desencadeadas por processos crescentes de modernização (urbana e industrial), e depois, modernização da agricultura (rural e industrial) O conflito social se desloca da definição do preço do trabalho (domesticado pelo Estado), para a efetivação das prerrogativas trabalhistas na realidade dos obreiros rurais. Com a desigualdade jurídica formal praticada de 1943 com a Consolidação das Leis do Trabalho até a Constituição Federal de 1988 os trabalhadores rurais assalariados tiveram obstaculizadas as oportunidades e as chances de vida, as quais, a igualdade formal de 1988 não consegue criar com a mesma vigência/efetividade. Passando a compor apenas mais uma via de acesso à renda apta a subsistência e a manutenção de uma decrescente categoria profissional. As novas normas jurídicas trabalhistas criadas a partir de 1988, por não alcançarem um grau médio de vigência/efetividade na realidade, não podem ser compreendidas como ordem, no sentido weberiano, pois estas influem em um grau “baixo ou precário” nas ações e relações sociais de trabalho contratadas no espaço rural. A dinâmica de acesso às prerrogativas de cidadania, ora fechado ora aberto, em sentido amplo, irão se tornar de acesso público e geral a partir do momento que estas não estiverem aptas a fragilizar a estrutura dos provimentos (os meios de vida e meios de produção) e forem necessárias a manutenção e o aprimoramento institucional. A modernidade deixa transparecer que a sobrevivência humana foi e será preterida pela necessidade da preservação de suas próprias instituições. / “New bud in an old trunk” attempts, through comprehensive sociology and social conflict, to analyze the increase in the access to social prerogatives (labor related) resulting from the formal legal equality created by the Brazilian constitution of 1988, for wage-earning rural workers in the city of Ijuí/RS and its region. The reflexive framework focused on the amplification of the prerogatives of citizenship, with special attention to the social ones, linked to the role of the legal system (formal rational) and the effects of the economic order in it. The explanatory research, the interviews, the document analysis (collective labor agreements, terms of work contract termination, and lawsuits) underlie the understanding that Citizenship Policies as management dynamics happened in Brazil, sometimes closed, sometimes open to the access to civil prerogatives, social and political, and the closing of the access to provisions (means of production and opportunities), given the perennial and historical social inequality in Brazil. Labor rights as social prerogatives are linked to the industrial model of production, so that from the 1930s on, the access to them by rural workers would be intensified, and from the 1960s on rural workers start having an increasing list of social prerogatives, both triggered by growing processes of modernization (urban and industrial) and after, modernization of agriculture (rural and industrial). Social conflict moves away from the definition of the price of labor (domesticated by the state), for the effectiveness of the labor prerogatives in the reality of rural workers With the formal legal inequality practiced from 1943 with the consolidation of the labor laws until the Federal Constitution of 1988 wage-earning rural workers had obstacles to reach opportunities and chances of life, which the formal equality of 1988 is not able to create with the same effectiveness, then composing only one more way to access income fit for subsistence and the maintenance of a declining professional category. As the new legal labor rules created from 1988 on do not have an average degree of effectiveness in reality, they cannot be understood as an order in a Weberian sense, because these rules influence in a “low or precarious” degree in the actions and social relations of work hired in rural areas. The dynamics for access to the prerogatives of citizenship, sometimes open, sometimes closed, in a broad sense, will become of public and general access from the moment they are not able to weaken the structure of the provisions (the means of living and means of production) and the institutional maintenance and improvement are necessary. Modernity has shown us that human survival is and will be put aside for the necessity of preservation of its own institutions.

This dissertation examined an implementation gap through a case study on implementing a District Health System (DHS) in the Western Cape Province of South Africa between October 2001 and April 2006. The research project explored why this implementation gap existed and what could be learnt about public policy implementation from studying this implementation gap. The main data collection methods included interviews, public and other documents and observations on the public health system in the Western Cape Province. I argue that implementation gaps could be interpreted as a signal of policy change instead of implementation failure. The key finding is that the Provincial Government of the Western Cape shifted its intentions regarding DHS implementation. The initial intention was to decentralise primary health care services to a metropolitan municipality. The decision, which was actively implemented, however centralised these services within the provincial government and started the process of the provincialisation of personal primary health care services in the Western Cape Province. This dissertation contributes to public policy implementation and public policy process literatures. It demonstrates why policy change is an alternative interpretation of implementation gaps to implementation failure and how policy change occurs during implementation. Policy change and public policy implementation are commonly two separate research themes within Public Policy Studies. The persuasion framework developed through this research project is an analytical tool that may be applied in research on implementation processes to examine whether an implementation gap is signalling policy change. The central theoretical elements in this framework that link policy change and implementation processes are the interactive effects of ideas and interests and the role of argument as a persuading factor that leads to policy change. The dissertation emphasises the role of language in public policy processes and argument and persuasion were deemed important elements in public policy processes.

The thesis focuses on accounting and taxation system and their different approach in solving particular problems. The first part of this thesis characterizes the essence of accounting, its role and the importance for its users. It also describes the regulation of accounting, influences that contributed to the creation of a legislative framework and the accounting standards nowadays. The description of the tax system is focused on the definition of basic elements of taxes, a brief overview of the current tax system in the Czech Republic and the taxes in accounting. Particular attention is paid to differences and complications that arise from different perspective of tax and accounting system. This concerns the area of provisions, depreciation, valuation allowance and their connection with deferred tax.

Thesis (M.Dev.) --University of Limpopo, 2003.

The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-based taxation. The rule of salary-based taxation means that compensation paid out to employees may increase the part of a company owner’s income which is taxed at the lower taxation of capital gains. The salary-base is calculated including compensation paid out in cash to employees based within the area of the European Economic Community. When applying the rule several problems in the interpretation arise. Questions concerning whether the part of per diem and allowance for expenses, which are subject to taxation, should be considered compensation paid out in cash, as well as whether board members are to be considered as employees. In addition, it is not certain how to deal with salaries in subsidiaries, which are trading companies, and salaries paid to employees outside of the European Economic Community. / 3:12-reglerna utgör en del av ett skattesystem för beskattning av kapitalvinst och utdelning för fåmansföretagsdelägare. Anledningen till att dessa skall beskattas enligt särskilda regler är att förhindra inkomstomvandling, så att exempelvis tjänsteinkomster inte beskattas som kapitalinkomster, och därmed med en lägre skattesats. Sedan regelverkets tillkomst har flera förändringar skett. De senaste förändringarna trädde i kraft den 1 januari 2006, och innebär bl.a. att löneunderlaget får en ökad betydelse vid be-skattning av fåmansföretagsdelägare. Löneunderlagsregeln innebär att ersättningar utbetal-da till arbetstagare får öka den delen av fåmansföretagsdelägarens inkomster som beskattas som inkomst av kapital, och därför till en lägre skattesats än inkomst av tjänst. I löneunderlaget ingår kontanta ersättningar utbetalda till arbetstagare inom EES-området. Denna bestämmelse innebär flera tolkningssvårigheter vid dess tillämpning. Frågor uppstår om den skattepliktiga delen av kostnadsersättningar och traktamenten skall räknas som en kontant utbetald ersättning, samt om styrelseledamöter räknas som arbetstagare. Dessutom är rättsläget osäkert vad gäller löner utbetalade i dotterbolag som är handelsbolag, och löner utbetalade till arbetstagare utanför EES-området. Vad gäller den senaste är det troligt att löneunderlagsregeln står i strid med EG-rätten. Det finns inte något klart och tydligt svar att finna för dessa tolkningsproblem varken i lag-text, förarbete, praxis eller doktrin. Rättsläget vid tillämpningen av löneunderlagsregeln är därför osäkert. Eftersom bestämmelsen utgör en sådan viktig del vid beskattning av få-mansföretagare är det anmärkningsvärt att lagstiftaren inte lade mer vikt vid att utforma re-geln på ett annat sätt.

Med den nya plan- och bygglagen (PBL) som trädde i kraft den 2 maj 2011, blev det möjligtatt redovisa fastighetsindelningsbestämmelser i en detaljplan på motsvarande sätt somgjordes genom fastighetsplan i 1987 års PBL. Den särskilda planformen fastighetsplan togsdärmed bort. Syftet med de nya bestämmelserna var att förenkla tillämpningen.Bestämmelserna möjliggör en mer detaljerad reglering i detaljplan, men medför också enskyldighet att göra en prövning redan i planarbetet enligt lagvillkor som finns utanför PBL.Syftet med detta arbete var att bidra med ny empiri avseende hur och i vilken utsträckningsvenska kommuner har tillämpat bestämmelser om fastighetsindelning i plan- ochbygglagstiftningen, samt vilken betydelse tillämparna haft för implementeringen avfastighetsindelningsbestämmelser i plan- och bygglagstiftningen. Genom att tillämpa ettimplementeringsperspektiv är avsikten att bidra med ett nytt perspektiv på tillämpningen avplan- och bygglagstiftningen.Målsättningen var att genom att undersöka och besvara min frågeställning vidareutveckladenna nyvunna kunskap i form av ett förslag till en metodbeskrivning för tillämpningen avlagstiftningen. Då examensarbetet utförts på Halmstads kommunsSamhällsbyggnadskontor var tanken att slutprodukten ska vara ett användarvänligt redskapför dem vid tillämpande av bestämmelser om fastighetsindelning. Metodbeskrivningenresulterade i ett flödesschema och en checklista.En fallstudiemetod tillämpades där implementering av fastighetsindelningsbestämmelservar det ”fall” som studerades och analysenheten bestod av Sveriges 290 kommuner.Datainsamling har skett genom en webbaserad enkät till landets alla kommuner.Det är endast drygt ett år sedan nya PBL trädde i kraft och det är fortfarande tidigt att dranågra slutsatser kring lagstiftningens genomslag. Mina slutsatser är att kommunerna inteanvänder sig av bestämmelserna i så stor utsträckning. Majoriteten av de bestämmelser sominförs avser fastighetsindelning och gemensamhetsanläggningar. Lantmäteriet spelar ennyckelroll vid tillämpandet av bestämmelserna, det är oftast lantmäteriet som prövar attbestämmelsen är förenlig med villkor i förrättningslagstiftningen. Och i de fåtal fall man tagit fram rutiner har man låtit lantmäteriet utarbeta dem. Tillämparna inverkar på implementeringen av lagstiftningen främst på två vis. För det första genom att tillämparna inte till fullo förstår lagparagraferna som reglerarfastighetsindelningsbestämmelser. Konsekvensen av det är att nödvändig villkorsprövninginte görs eller att kommunerna inte använder sig av fastighetsindelningsbestämmelser överhuvudtaget. För det andra genom att det är oklart vilka tillämparna av lagparagrafenfaktiskt är. Det innebär att implementeringsprocessen på lokal nivå kommer att tolkas iljuset av olika professionella perspektiv, exempelvis arkitekter, fysiska planerare, ingenjöreroch samhällsplanerare med en mängd olika utfall. I viss mån påverkas tillämparna av kulturoch tradition hur man tidigare arbetat med fastighetsplan i kommunen. / With the new Planning and Building Act (PBA), which came into force on 2 May 2011, it became possible to account for provisions on property division in a detailed developmentplan in the same way as was done in a property regulation plan in the former legislation.The property regulation plan then ceased as a separate plan. The purpose of the provisionswas to simplify the process and only have one planning process instead of two. Theprovisions on property division allow for a more detailed regulation of the detaileddevelopment plan, but also means a duty to conduct an investigation already in planningwork according law terms that is outside the PBA.The purpose of this work was to contribute new empirical evidence regarding how and towhat extent the Swedish municipalities have applied the provisions on property division,and the importance the implementing officers at the local authorities had for theimplementation. By applying an implementation perspective, the intention is to provide anew perspective on the application of planning and building act. The aim was to investigate and answer my questions and by that further develop this newfoundknowledge in the form of a proposal for a methodology for implementing thelegislation. Since this thesis work was performed at Halmstad Municipality Planning Office,the idea was that the end product will be a user-friendly tool for them in the application ofthe provisions on property division. Method disclosure resulted in a flow chart and achecklist.A case study method was used where the implementation of the provisions on propertydivision was the “case” that was studied and the analysis consisted of 290 municipalities inSweden. Data was obtained from a web based survey among the country's municipalities.It is only just over a year ago, new PBA entered into force and it is still early to draw anyconclusions about the regulatory impact. My conclusions are that the municipalities do notuse the provisions as much. The majority of the provisions introduced concerns propertydivision and joint facilities. The cadastral authority plays a key role in the application of theprovisions, it is usually the cadastral authority which examines that the provision isconsistent with law terms outside the PBA. And in those few cases they have developedroutines it is prepared by the cadastral authority. The implementing officers at the local authorities affect the implementation mainly in twoways. Firstly, by the users not fully understanding the provisions. The consequence of thisis that necessary testing of conditions is not done or that the municipalities do not applythe provisons at all. Second, in that it is unclear which the users of the legislation actually is. This means that the implementation process at the local level will be interpreted in light ofdifferent professional perspectives, such as architects, physical planners, engineers andplanners with a variety of outcomes. To some extent the users are affected by culture andtradition how the municipality previously worked with real estate plan.

<p>The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-based taxation. The rule of salary-based taxation means that compensation paid out to employees may increase the part of a company owner’s income which is taxed at the lower taxation of capital gains. The salary-base is calculated including compensation paid out in cash to employees based within the area of the European Economic Community.</p><p>When applying the rule several problems in the interpretation arise. Questions concerning whether the part of per diem and allowance for expenses, which are subject to taxation, should be considered compensation paid out in cash, as well as whether board members are to be considered as employees. In addition, it is not certain how to deal with salaries in subsidiaries, which are trading companies, and salaries paid to employees outside of the European Economic Community.</p> / <p>3:12-reglerna utgör en del av ett skattesystem för beskattning av kapitalvinst och utdelning för fåmansföretagsdelägare. Anledningen till att dessa skall beskattas enligt särskilda regler är att förhindra inkomstomvandling, så att exempelvis tjänsteinkomster inte beskattas som kapitalinkomster, och därmed med en lägre skattesats.</p><p>Sedan regelverkets tillkomst har flera förändringar skett. De senaste förändringarna trädde i kraft den 1 januari 2006, och innebär bl.a. att löneunderlaget får en ökad betydelse vid be-skattning av fåmansföretagsdelägare. Löneunderlagsregeln innebär att ersättningar utbetal-da till arbetstagare får öka den delen av fåmansföretagsdelägarens inkomster som beskattas som inkomst av kapital, och därför till en lägre skattesats än inkomst av tjänst.</p><p>I löneunderlaget ingår kontanta ersättningar utbetalda till arbetstagare inom EES-området. Denna bestämmelse innebär flera tolkningssvårigheter vid dess tillämpning. Frågor uppstår om den skattepliktiga delen av kostnadsersättningar och traktamenten skall räknas som en kontant utbetald ersättning, samt om styrelseledamöter räknas som arbetstagare. Dessutom är rättsläget osäkert vad gäller löner utbetalade i dotterbolag som är handelsbolag, och löner utbetalade till arbetstagare utanför EES-området. Vad gäller den senaste är det troligt att löneunderlagsregeln står i strid med EG-rätten.</p><p>Det finns inte något klart och tydligt svar att finna för dessa tolkningsproblem varken i lag-text, förarbete, praxis eller doktrin. Rättsläget vid tillämpningen av löneunderlagsregeln är därför osäkert. Eftersom bestämmelsen utgör en sådan viktig del vid beskattning av få-mansföretagare är det anmärkningsvärt att lagstiftaren inte lade mer vikt vid att utforma re-geln på ett annat sätt.</p>