The current status of road transportation charging in the Czech Republic has been analyzed in terms of costs, which are caused by various categories of vehicles and incomes, which are generated by existing instruments of charging. Significant imbalance of theese indicators for different types of vehicles has been revealed. The measures proposed in thesis aim to eliminate this imbalance and to provide fair charging system that is based on actual costs caused by vehicle.

Made available in DSpace on 2014-12-17T14:27:21Z (GMT). No. of bitstreams: 1 VitorFRA_DISSERT.pdf: 1123328 bytes, checksum: da8ce762873989a22fb2650ea289ccc6 (MD5) Previous issue date: 2012-03-29 / This paper aims to demonstrate the connection between the application of revenues from oil royalties, exhaustible, even if the long term, and the importance of attempting to the constitutional goal of ensuring the sustainable development, including proposals of regulation. It aims to clarify the constitutional goal of ensure that national development, pointing out its relationship with the right to an ecologically balanced environment, also constitutional provision, demonstrating its important role as a mandatory vector to the Brazilian government. Search the legal nature of the oil royalties and analyzes the regulatory framework of oil royalties, which included extensive legislation, sparse and controversial, a fact that hinders the work of hermeneutist. Pays attention to some international experiences about the application of oil royalties, aiming to establish parameters of other models that can be followed. Exposes the oil royalties as a revenue differentiated, because of its exhaustible character, so that, imperatively, should be used in productive investments, according to intergenerational equity and sustainable development. Proposes a special regulation for revenues from oil royalties with clear criteria for the use of resources, restrictions for its application, as well as controls and sanctions / O presente trabalho tem por objetivo geral demonstrar o liame existente entre a aplica??o das receitas dos royalties de petr?leo, nitidamente exaur?veis, mesmo que a longo prazo, e a import?ncia de se ater ao objetivo constitucional de garantia do desenvolvimento sustent?vel, apresentando propostas regulat?rias para o setor. Tem por prop?sitos espec?ficos explicitar o objetivo constitucional que visa garantir o desenvolvimento nacional, pontuando seu entrela?amento com o direito ao meio ambiente ecologicamente equilibrado, tamb?m de previs?o constitucional, demonstrando seu importante papel cogente como vetor do Estado Brasileiro. Busca ainda, pontuar a natureza jur?dica dos royalties de petr?leo e analisar o marco regulat?rio, o qual consta com vasta legisla??o esparsa e controvertida, fato que dificulta o trabalho do hermeneuta. Atenta ainda a algumas experi?ncias internacionais de regramentos acerca da aplica??o dos royalties de petr?leo, objetivando demonstrar par?metros de outros modelos que possam ser seguidos. Cuida ainda de expor os royalties de petr?leo como uma receita p?blica de natureza diferenciada, visto que nitidamente exaur?vel, de modo que, imperiosamente, deve ser utilizada em investimentos produtivos, obedecendo a equidade intergeracional e o desenvolvimento sustent?vel. Defende um regime regulat?rio especial para as receitas dos royalties de petr?leo com crit?rios claros de utiliza??o dos recursos, condicionamentos precisos para sua aplica??o, bem como controles e san??es direcionados

The aim of thesis is to analyze the concept of tax revenue of municipalities in the Czech Republic from the perspective of the existing recommendations of the theory of fiscal federalism and fiscal decentralization. Based on the information gathered to assess the budget destination tax, its development, the status quo. This work analyzes how it was in the period observed eight selected theoretical recommendations. Selected recommendations relating to tax benefits from mobile tax bases, non-equivalent tax and non-mobile tax bases, tax collection for the decentralization of economic assumptions and the efficient operation of local authorities. The analysis is a finding that was not complied with all of these theoretical recommendations in full.

The aim of this thesis is to analyse the financial situation of rural municipalities and define their specifics. The analysis deals with rural municipalities in the districts of České Budějovice, Prachatice and Jindřichův Hradec. It comprises several partial analyses {--} the analysis of civic amenities, the analysis of expenditures (according to the type and branch categorization of budget structure), the analysis of revenues (tax, non-tax, capital and subsidies), the calculation of budget surplus, the analysis of financial independence, and the calculation of an indebtedness index. The analysis of revenues has shown that rural municipalities are to large extent dependent on tax revenues, particularly on the portion of shared taxes that they are not able to directly influence, as the amount of the taxes depends on the number of inhabitants living in the municipality. That is why the rural municipalities can not afford too expensive investments. Consequently, if follows from the above-mentioned analyses that the respective municipalities are almost debtless, and their financial stability is considerably high. However, as a result, the smallest municipalities still miss sewage systems and gas distribution systems. Other problems also include bad traffic accessibility, lack of job opportunities and few social, cultural and sport facilities.

Thesis deals with the relationship of costs and change of production volume. The introduction is characterized by the selected company from South region and in terms of profit, the number of employees and total assets. It is also shown changes in costs, revenues and operating results. There are also counted pointer to speak about cost-effectiveness in business. For example, operating leverage, break-even point, profitability ratios, cost ratio. From the calculations it is clear that the best business results achieved in 2007, while the worst of the venture was in 2008.

This paper aims to quantify the municipal tax revenue effects of built-up area increases. The assumed existence of these effects is one of the key reasons for ongoing land consumption on the side of the municipalities. Some previous case studies however suggested that these effects might be not large enough especially in rural municipalities and would thus make land development not profitable. We estimate the effect of built-up industrial and commercial (BIC) area change on the business tax revenues in cross-sectional instrumental variable (IV) estimations. Based on detailed data for Bavaria, we find a significant and positive tax revenue effect of an increase in municipal BIC area. There exist strong differences in the size of this effect between urban and rural municipalities. The largest effects are generated by the BIC area in the large cities and become substantially smaller when these are dropped from the sample. Based on these findings, we reflect on the tradable planning permits (TPP) scheme recently discussed in the land use literature in the context of policies aiming to limit land consumption. Furthermore, we relate our estimates to the average municipal costs for land development and execute a number of robustness checks.

nÃo hà / The goods receipt and goods in the State of Cearà is subject to the controls of the Department of Finance through its various units Surveillance of borders, as the Tax Stations, which are to be submitted tax documents to be made the proper recoveries and releases of tax credits under the various tax regimes of the ICMS, which will be collected to the treasury in accordance with the types of income to which they are associated. As such revenue is to determine the revenue performance of the state in interstate operations and import entries, then a quantitative analysis was performed using the fixed effects model constants common for panel data considering the period January 2008 to December, 2011. With respect to releases of tax credits per unit of enforcement was the best response to ICMS revenue - Replacement of Input, while in relation to the payment of tax credits per unit of monitoring ICMS revenues - Other is responding with the significant result. We also conclude that the participation of units inspections working in the operations carried by road load is greater than the inspections of units located within the State of CearÃ. / A entrada de mercadorias e bens no Estado do Cearà està sujeita aos controles da Secretaria da Fazenda atravÃs de suas diversas Unidades de FiscalizaÃÃes de fronteiras, como os Postos Fiscais, onde devem ser apresentados os documentos fiscais para que sejam realizados as devidas cobranÃas e lanÃamentos dos CrÃditos TributÃrios a tÃtulo dos vÃrios regimes de tributaÃÃo do ICMS, que serÃo recolhidos ao erÃrio de acordo com os tipos de Receitas a que estÃo associados. Como tais Receitas à que determinam o desempenho da arrecadaÃÃo do Estado nas operaÃÃes de entradas interestaduais e de importaÃÃo, entÃo foi realizada uma anÃlise quantitativa, atravÃs do modelo de efeitos fixos de constantes comuns para dados em painel considerando o perÃodo de janeiro de 2008 a dezembro de 2011. Com relaÃÃo aos lanÃamentos dos crÃditos tributÃrios por unidade de fiscalizaÃÃo a melhor resposta foi para receita ICMS - SubstituiÃÃo de Entrada, enquanto que em relaÃÃo ao recolhimento dos crÃditos tributÃrios por unidade de fiscalizaÃÃo a receita ICMS - Outros à que responde com o resultado mais expressivo. Conclui-se tambÃm que a participaÃÃo das unidades de fiscalizaÃÃes que atuam nas operaÃÃes transportadas pelo modal rodoviÃrio de carga à maior que a das unidades de fiscalizaÃÃes localizadas no interior do Estado do CearÃ.

nÃo hà / A sonegaÃÃo fiscal à um problema para o Estado equilibrar suas contas e manter a mÃquina pÃblica exercendo seu papel social plenamente. O ICMS representa quase a totalidade da arrecadaÃÃo tributÃria do Estado. Entretanto, os contribuintes buscam meios de diminuir o peso da carga tributÃria por meio de elisÃo e sonegaÃÃo fiscal. Assim, este trabalho busca analisar o quanto o Estado consegue reaver dos seus crÃditos tributÃrios que sÃo provenientes de sonegaÃÃo do ICMS. A metodologia utilizada para a anÃlise do problema foi a de Box e Jenkins para prever a sÃrie temporal do total de crÃditos que foram transformados em receita para o Estado para os dados dos setores de Alimentos, Automotivos, Bebidas, CombustÃveis, ComunicaÃÃo, Couros e CalÃados, Energia, FarmacÃuticos, QuÃmicos, TÃxtil e Total nos meses de janeiro de 2006 a dezembro de 2011, realizados pela Auditoria Fiscal da SEFAZ-CE. / The tax evasion is a problem for the state balance its accounts public and maintain the machine fully exercising their social role. The ICMS represents almost all of the tax revenue of the State. However, taxpayers looking for ways to lighten the tax burden through tax avoidance and tax evasion. This study aims to analyze how the state can regain its tax credits that come from evasion of ICMS. The methodology used for the analysis of the problem was the Box-Jenkins time series to predict the total number of credits that have been turned into revenue for the state data for the sectors of Food, Automotive, Beverage, Fuel, Communication, Leather and Footwear, Energy, Pharmaceuticals, Chemicals, Textiles and Total from January 2006 to December 2011, conducted by the Comptroller SEFAZ-CE

O trabalho tem por objetivo principal mensurar o risco financeiro da produção de tomate de mesa em duas importantes regiões produtoras do Brasil - Caçador (SC) e Mogi Guaçu (SP), representando a safra de verão e inverno respectivamente. Como objetivos específicos têm-se: descrever as propriedades tomaticultoras \"típicas\" de cada região e mensurar seu custo de implantação; compor o fluxo de caixa da produção para analisar a viabilidade econômica de cada propriedade \"típica\" e mensurar o risco econômico do negócio. Assim, fez-se uma análise determinista das variáveis que compõem o fluxo de caixa de cada região, entre 2006 e 2012, e dos indicadores de viabilidade econômica - Valor Presente Líquido (VPL) e Taxa Interna de Retorno (TIR). A descrição das propriedades \"típicas\" e o levantado do investimento inicial para a produção foi realizado por meio da metodologia do Painel. Para mensuração do risco financeiro realizou-se uma análise probabilística, com o cálculo do quantil negativo da distribuição de probabilidade das receitas líquidas operacionais (RLO) simuladas por Monte Carlo. O risco econômico do negócio em cada uma das propriedades típicas foi calculado pela probabilidade do VPL ser negativo. Por meio do Painel, constataram-se três modelos distintos de produção de tomate de mesa nas regiões pesquisadas. Em Caçador foi diagnosticado propriedades de pequena escala de produção (1,25 ha), cujo investimento foi de R$ 91.700,3 ha-1, e de grande escala (27,27ha), com investimento de R$ 52.354,5 ha-1. Em Mogi Guaçu a propriedade \"típica\" foi de média escala (15 ha) e o investimento totalizou R$ 42.789,2 ha-1. Comparando o fluxo de caixa das duas regiões entre 2006 e 2012, a soma das RLO\'s foi positiva, mas houve meses consecutivos de receita negativa. Este cenário pode levar o produtor ao endividamento e inviabilizar seu negócio no longo prazo. Quanto aos indicadores de viabilidade econômica (VPL e TIR), todas as propriedades típicas se mostraram viáveis entre 2006 e 2012. Porém, o risco financeiro de ambas as regiões foi elevado, 37,23% para Caçador e 32% para Mogi Guaçu. Já o risco econômico do negócio foi menor, 16,8% e 10,3% para pequena e grande escala de Caçador, respectivamente, e praticamente nulo para a média escala de Mogi Guaçu. Apesar de parecer vantajoso do ponto de vista econômico, o elevado risco financeiro mostra a importância de o tomaticultor fazer uma reserva financeira em meses de bons preços para cobrir os fluxos de caixa negativo e, assim, conseguir se manter na atividade no longo prazo. / The main objective of this study is to calculate the financial risk of fresh market tomato production in two important brazilian production regions - Caçador (SC) and Mogi Guaçu (SP), which represents the summer and winter harvest, respectively. The especific goals are: to characterize the \"tipical\" tomato farms in each region and to obtain their implantation cost; to compose the cash flow to analyze the economic viability of each \"tipical\" farm and to calculate the economical risk of the business. Therefore, it was carried a deterministic analysis of the cash flow variables and the economic viabiliy indicators - Net Present Value (NPV) and Internal Rate of Return (IRR) - in each region between 2006 until 2012. The \"tipical\" farm characterization and the measurement of the implantation cost was carried using the Painel methodology. The financial risk was calculated using a probabilistic analyzis, through the negative quantile of net revenues probability distribution using Monte Carlo simulation. The economic risk of business in each \"tipical\" farm was calculated using the probability of negative NPV. Through the Painel methodology it was distingueshed three tipical farms at the evaluated regions. At Caçador it was found small scale properties (1,25 ha), which the investment was R$ 91.700,3 ha-1, and large scale (27,27ha), with investment of R$ 52.354,5 ha-1. At Mogi Guaçu the tipical farm is a median scale property (15 ha) with an investment of R$ 42.789,2 ha-1. Regarding the cash flow analyses, the average of net revenues is positive, but there was consecutive negative net revenues for month. This cenarium can lead the producer to debt which might threaten the busines at long term. Regarding economic viability indicators, all tipical farms were viable during 2006 until 2012. But the financial risk was high in both regions, 37,23% at Caçador and 32% at Mogi Guaçu. The economic risk of busines was lower, 16,8% and 10,3% for the Caçador small and large scale property, respectively, and close to zero at the Mogi Guaçu median scale property. Despite the good economical results, the high financial risk reveles the importance of saving revenue during good prices periods to cover negative cash flow months and so continue busines at long term.

The diploma thesis is focused on analysis of the motivational component of municipalities which represents for municipalities a participation in personal tax revenues. The main aim of this thesis is to analyse and evaluate the development of this component in the years 2011 - 2017. The partial aim of this work is a calcualtion of the component in the years 2015 and 2016, an analysis of the motivational component in regions nad preferential municipalities including per capita and an analysis of the component according to the size cathegory of municipalities. The aim of the work is also to evaluate the legitimacy of annulment of the motivational component by amendment to the Act on Budgeraty Allocation of tax return. This diploma thesis delas with the terms public administration, regions, municipalities and financing of municipalities. The next part focuses on incomes of municipalities, particularly tax incomes and budgetary allocation of taxes including their development. The analytical part introduces some of the expected impacts of the amendment, a calculation of the motivational component, individual analyses and a general assessment.