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Imposto sobre a renda e resultados positivos de controladas e coligadas no exteriorGavaldão Junior, Jayr Viégas 27 May 2008 (has links)
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Previous issue date: 2008-05-27 / This paper aims at analyzing the effectiveness of the current normative system
which determines the inclusion of amounts related to profits gained abroad by
controlled or colligated corporations in the calculation basis of the Brazilian
income tax. For this purpose, it is created an interpretative proposal which
considers the Law to be a text, and enforces the role of the reader/interpreter as a
participant in making sense within the communicational process. The proposal is
preceded by the Law genesis approach, as a cultural object and resulting in the
need of preserving the social life. At this point, it is given special attention to the
understanding of the Law as a language for guiding behaviors, which essence lies
in must-be, acting on prevailing values. Assuming this role, the prescriptive
language promotes conscious stimulations on its receivers, as says Jhering. After
the delimitation of the methodological premises, there is the contact with the
Positive Law text, and such stage starts with analyzing the constitutional taxation
system, going to the incidence structural rule and to the income tax regime, within
the constitutional and National Taxation Code texts. Within the latter, the concept
availability is approached, explaining its uselessly for the definition of income
tax, which is constitutionally resolved. It is also observed, in such legal text, for
treating the profits earned abroad. Later, it is visited the international experience
in which is the transparency rule model. Then, the Brazilian normative treatment
is analyzed, provided the positive results of foreign controlled or colligated, since
the opening adoption period of the universality criteria, for corporation. Finally,
the text present in the Art. 74 of the Provisory Measure 2.158/2001,
disconsidering the subject to which the reader is conducted by the textual
instructions. It results in the discovery of the hidden speech with a different
meaning, from which it is build the invalid tax rule, distant from the system / Visa o presente trabalho aferir a validade do regime normativo vigente que
determina a inclusão, na base de cálculo do imposto sobre a renda, de valores
correspondentes a lucros auferidos no exterior por controladas ou coligadas de
pessoas jurídicas domiciliadas no país. Formula-se, com esse objetivo, uma
proposta interpretativa que assume o direito como texto e realça o papel do
leitor/intérprete como participante da construção do sentido, no processo
comunicacional. Precede o aperfeiçoamento da proposta a abordagem da gênese
do direito, tomado como objeto cultural, resultado da necessidade premente do
homem de preservar a vida social. Nesse ponto, tem especial importância a
compreensão do direito como linguagem voltada à regulação de condutas, cuja
essência está no dever-ser, impregnado dos valores prevalecentes. Assumindo
essa feição, a linguagem prescritiva promove estímulos na consciência de seus
destinatários, que se move em virtude da finalidade, como explica Jhering.
Delimitadas as premissas metodológicas, passa-se ao contato com o texto do
Direito Positivo, estágio que se inicia com o exame do sistema constitucional
tributário, passando à estrutura da regra-matriz de incidência e ao regime do
imposto sobre a renda, no texto constitucional e no texto do Código Tributário
Nacional. Neste último, aborda-se o conceito disponibilidade , esclarecendo-se
sua inutilidade para a definição do conceito de renda, que tem assento
constitucional. Atenta-se também, naquele diploma, para o tratamento dos
rendimentos auferidos no exterior. Visita-se, na seqüência, a experiência
internacional, onde se construiu o modelo de norma de transparência. Procede-se,
então, à análise do tratamento normativo dado aos resultados positivos de
controladas ou coligadas no exterior, desde o período inaugural da adoção do
critério da universalidade, para as pessoas jurídicas. Finalmente, procura-se
penetrar no texto do art. 74 da MP 2.158/2001, desprezando-se o referente a que é
induzido o leitor pelas instruções textuais. O resultado é a descoberta do discurso
oculto, com outro sentido, do qual se constrói norma jurídica inválida, distante do
sistema
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State income tax a double-edged swordBurgos, Karla 01 December 2011 (has links)
States are facing tough economic times as a result of the housing market bubble exploding. States have been declaring budget deficits and major program cuts, since revenues have not kept up with expenditures and rainy day funds have been practically exhausted. State tax revenues have decreased, resulting from a decline in income tax revenues, one of the major sources of revenues for a large number of states (41 in total). A majority of these states have come to depend heavily on the revenue they collect from income taxes, which can represent as much as 40% of state tax revenue. This thesis focuses on the impact that income tax revenue has on state budgets and how it affects certain expenditures. To provide a more complete understanding on how fiscal policy affects the citizen directly, this thesis compares the changes in state's total tax revenue and spending on education and health programs between states that levy income tax and states that do not. Data from the United States Census Bureau and the National Association of State Budget Officials was analyzed by calculating the growth rate and relevant elasticities during 2006-2010, the years before, during, and after the last recession. Results will show a difference in changes in revenue and expenditure between the two types of states and a more sensitive elasticity for non-income tax states for both revenue and expenditure. With a better understanding of how the tax base behaves and how revenue affects programs, an improved tax policy that could produce more efficient services for citizens might be created.
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