Made available in DSpace on 2016-04-26T20:19:34Z (GMT). No. of bitstreams: 1 Ellen Cristina Chaves.pdf: 1517008 bytes, checksum: 2ec583e6494211e14cfeee85b6d5b48c (MD5) Previous issue date: 2010-10-26 / The objective of this thesis is to study Brazilian s accessory tax obligations system focusing on its nature, history and formal structure, its positive and negative aspects, while analyzing some specific accessory obligations and related court decisions. The author chose to review this subject mainly due to its current nature and growing importance in Brazilian´s revenue collection system for instance the introduction of taxation by electronic means that improved gross collection figures and enabled superior scrutiny while increasing the burden for taxpayers. The research included books and journal articles on the matter from well-known authors, data collected from the website of the Brazilian Internal Revenue Service, Federal Supreme Court and the Superior Court of Justice as well as a study from PriceWaterhouseCoopers and World Bank Group written in 2010. The result of the thesis illustrates both the theoretical and practical approaches on the subject, in order to analize the positive and negative aspects of the institution of accessory tax obligations / O objetivo deste trabalho é estudar as obrigações tributárias acessórias, sobretudo a natureza, fonte e a estrutura formal do instituto; seus aspectos positivos, negativos e consequentes limites de imposição; bem como analisar algumas obrigações tributárias acessórias em espécie e decisões judiciais sobre o assunto. A escolha do estudo justifica-se em razão da atualidade e importância do tema, pois crescente a imposição de deveres instrumentais no cenário brasileiro, principalmente por meios eletrônicos, o que por um lado facilita a atividade arrecadatória e fiscalizatória da Administração Tributária, mas por outro implica cada vez maiores exigências e ônus para os administrados. A pesquisa do tema baseou-se principalmente em obras doutrinárias e artigos de periódicos; também houve coleta de dados no sítio eletrônico da Receita Federal do Brasil, do Supremo Tribunal Federal e do Superior Tribunal de Justiça, bem como estudos da PriceWaterhouseCoopers e do Banco Mundial em 2010. O resultado do trabalho revela a abordagem tanto de aspectos teóricos quanto práticos sobre o assunto, a fim de analisar os aspectos positivos e negativos da instituição das obrigações tributárias acessórias

Submitted by Joana Azevedo (joanad@id.uff.br) on 2017-08-25T13:06:45Z No. of bitstreams: 1 Dissert Patrícia Santos Carvalho.pdf: 1165881 bytes, checksum: 35804459cf694667aeebf8ec0af001c1 (MD5) / Approved for entry into archive by Biblioteca da Escola de Engenharia (bee@ndc.uff.br) on 2017-09-05T13:50:20Z (GMT) No. of bitstreams: 1 Dissert Patrícia Santos Carvalho.pdf: 1165881 bytes, checksum: 35804459cf694667aeebf8ec0af001c1 (MD5) / Made available in DSpace on 2017-09-05T13:50:20Z (GMT). No. of bitstreams: 1 Dissert Patrícia Santos Carvalho.pdf: 1165881 bytes, checksum: 35804459cf694667aeebf8ec0af001c1 (MD5) Previous issue date: 2017-04-10 / Na atualidade o uso de ferramentas da Tecnologia da Informação (TI), vem crescendo em todas as áreas da sociedade. Por outro lado, observa-se que o excesso de burocratização continua sendo um grande problema da administração pública. O objetivo dessa pesquisa é analisar a importância do alinhamento estratégico da Tecnologia da Informação (TI) para a oferta de serviços públicos eletrônicos na administração tributária. Para tanto, buscar-se-á compreender a Resource-Based View (RBV), avaliar o nível de alinhamento estratégico da Tecnologia da Informação (TI) segundo o modelo de Henderson e Venkatraman (1993) e investigar o grau de oferta de serviços públicos eletrônicos segundo a tese Bahiense (2002). A dissertação apresenta uma pesquisa qualitativa e exploratória realizada a partir de um referencial teórico que abrange os principais aspectos teóricos de alinhamento estratégico da tecnologia da informação. Este referencial teórico foi utilizado para validar o modelo conceitual da pesquisa para subsidiar o estudo sobre serviços públicos eletrônicos na administração tributária. O método de pesquisa escolhido devido á natureza da investigação é o estudo de caso baseado numa pesquisa documental e empírica. Os resultados encontrados apontam para peculiaridades na oferta de serviços eletrônicos na administração tributária direcionando para um modelo alinhamento especifico. / Now a days, the use of Information Technology (IT) tools has been growing in all areas of society. On the other hand, it is observed that excessive bureaucratization remains a major public administration problem. The objective of this research is to analyze the importance of the strategic alignment of information technology (IT) for the provision electronic services offered in the tax administration. In order to do so, it is necessary to understand the resource-based view (RBV), to evaluate the level of strategic alignment of information technology (IT) according to Henderson and Venkatraman (1993) model and to investigate the degree of public service provision according to the Bahiense thesis 2002). The dissertation presents a qualitative and exploratory research based on a systematic review of the literature that covers the main theorists of strategic alignment of information technology. This theoretical reference was used to validate the conceptual research model for the study on electronic services in the tax administration. The research method chosen due to the nature of the investigation is the case study based on documentary and empirical research. The results found point to peculiarities in the offer of electronic services in the tax administration directing to a specific alignment model.

Submitted by Joana Azevedo (joanad@id.uff.br) on 2017-08-25T19:54:38Z No. of bitstreams: 1 Dissert Patrícia Santos Carvalho.pdf: 1165881 bytes, checksum: 35804459cf694667aeebf8ec0af001c1 (MD5) / Approved for entry into archive by Biblioteca da Escola de Engenharia (bee@ndc.uff.br) on 2017-09-18T13:33:22Z (GMT) No. of bitstreams: 1 Dissert Patrícia Santos Carvalho.pdf: 1165881 bytes, checksum: 35804459cf694667aeebf8ec0af001c1 (MD5) / Made available in DSpace on 2017-09-18T13:33:23Z (GMT). No. of bitstreams: 1 Dissert Patrícia Santos Carvalho.pdf: 1165881 bytes, checksum: 35804459cf694667aeebf8ec0af001c1 (MD5) Previous issue date: 2017-04-10 / Na atualidade o uso de ferramentas da Tecnologia da Informação (TI), vem crescendo em todas as áreas da sociedade. Por outro lado, observa-se que o excesso de burocratização continua sendo um grande problema da administração pública. O objetivo dessa pesquisa é analisar a importância do alinhamento estratégico da Tecnologia da Informação (TI) para a oferta de serviços públicos eletrônicos na administração tributária. Para tanto, buscar-se-á compreender a Resource-Based View (RBV), avaliar o nível de alinhamento estratégico da Tecnologia da Informação (TI) segundo o modelo de Henderson e Venkatraman (1993) e investigar o grau de oferta de serviços públicos eletrônicos segundo a tese Bahiense (2002). A dissertação apresenta uma pesquisa qualitativa e exploratória realizada a partir de um referencial teórico que abrange os principais aspectos teóricos de alinhamento estratégico da tecnologia da informação. Este referencial teórico foi utilizado para validar o modelo conceitual da pesquisa para subsidiar o estudo sobre serviços públicos eletrônicos na administração tributária. O método de pesquisa escolhido devido á natureza da investigação é o estudo de caso baseado numa pesquisa documental e empírica. Os resultados encontrados apontam para peculiaridades na oferta de serviços eletrônicos na administração tributária direcionando para um modelo alinhamento especifico. / Now a days, the use of Information Technology (IT) tools has been growing in all areas of society. On the other hand, it is observed that excessive bureaucratization remains a major public administration problem. The objective of this research is to analyze the importance of the strategic alignment of information technology (IT) for the provision electronic services offered in the tax administration. In order to do so, it is necessary to understand the resource-based view (RBV), to evaluate the level of strategic alignment of information technology (IT) according to Henderson and Venkatraman (1993) model and to investigate the degree of public service provision according to the Bahiense thesis 2002). The dissertation presents a qualitative and exploratory research based on a systematic review of the literature that covers the main theorists of strategic alignment of information technology. This theoretical reference was used to validate the conceptual research model for the study on electronic services in the tax administration. The research method chosen due to the nature of the investigation is the case study based on documentary and empirical research. The results found point to peculiarities in the offer of electronic services in the tax administration directing to a specific alignment model.

This study investigates the impact of aspects of tax design on the operating costs of the tax system. The thesis focuses on the Australian and UK regimes for taxing the capital gains of individuals. It contends that the compliance burden faced by personal taxpayers and the administrative costs incurred by revenue authorities are directly influenced by the design of the capital gains tax ('CGT') regimes in each country. The study bridges the divide between theoretical analysis of CGT and empirical studies on tax operating costs. It uses a hybrid research design to test a series of hypotheses that emerge from a review of the literature and the experience of the researcher. It combines a technical analysis of the relevant Australian and UK legislative provisions (including an analysis of the policy and other background data that underpins those provisions) with empirical research on the views and experience of practitioners who are responsible for the operation of the legislation in the two countries. The results obtained from this combined methodology indicate that the operating costs of taxing capital gains in Australia and the UK are directly affected by the design of the legislative provisions. Moreover, the study outcomes indicate that operating costs in both countries are high (on a number of comparative measures), have not reduced over time, and are both horizontally and vertically inequitable. The research indicates that the primary factors that cause the high operating costs include the complexity of the legislation and the frequency of legislative change, together with record-keeping and valuation requirements. The thesis identifies specific legislative changes that would address operational cost concerns. These include the phasing out of the 'grandfathering' exemption together with the introduction of an annual exempt amount, and the rationalisation of business concessions in Australia; and the abolition of taper relief and its possible replacement with a 50% exclusion in the UK. More importantly, it seeks a more principled approach to the taxation of capital gains in both countries, and emphasises that legislative change can and should only be enacted with a full and clear understanding of the operating cost implications of that change.

University of Macau / Faculty of Business Administration / Department of Finance and Business Economics

University of Macau / Faculty of Social Sciences and Humanities / Department of Government and Public Administration

The dissertation deals with the history of financial management in the current borders of the region of České Budějovice from 1918 to the present day. It is focused only to the sphere of tax and customs administration because of the topic breadth. The purpose of this dissertation is to find and analyse the current organization of tax administration.

In this article, the author attempts to establish the limitations and consequences resulting from the use of evidence that, being obtained from the exercise of the powers of investigation and enforcement that owns the Treasury, then is carried to the tax criminal proceedings, as the basis for the complaint made by the Tax Administration. For this, the author approaches the taxpayer’s right against self-incrimination (or not to incriminate himself ) as well as some general concepts of the state of innocence, and then analyzes how these concepts are related to the tax law, specifically with the evidence inside it. The article also contains a number of ideas that attempts to summarize the thoughts and positions taken on the issue in current doctrine and jurisprudence in Argentina, establishing in turn, parallel situations and comparisons with the Peruvian tax system.

Mary and Peter fund a company dedicated tomaking clothes. They, therefore, must provide enough capital to sustain their business. After ten years they decide to expand and for this reason they make more disbursements. Do all disbursements constitute pre-operating expenses? Can they be deducted? Which tax treatment should this company receive? In this essay, the author seeks not only to define what a pre-operating expense is, but healso says what the requirements for them to be deducted are. In his explanation, with the support of diverse jurisprudence, he refers to the some key issues such as the expansion of the activity and the role of Tax Administration that serve to evaluate the specific cases of scientific and technological expenses. / María y Pedro constituyen una empresa dedicada a la confección de ropa. Para ello, deben contar con el capital social que les permitaponer en marcha su negocio. Después de diez años, para expandirse realizan nuevos desembolsos. ¿Constituyen estos desembolsos gastos pre-operativos? ¿Es posible deducirlos? ¿Qué tratamiento fiscal debe recibir esta empresa? En este ensayo, el autor busca no sólo definirlo que es un gasto pre-operativo, sino señalar cuáles son los requisitos para la deducción de éstos. En su explicación, con el apoyo de variada jurisprudencia, hace referencia a cuestiones esenciales como lo son la expansión de la actividad y el rol de la Administración Tributaria que sirven para evaluar algunos gastos específicos como el científico y tecnológico.

Made available in DSpace on 2014-12-17T14:27:27Z (GMT). No. of bitstreams: 1 MarlieteLS_DISSERT.pdf: 1263997 bytes, checksum: ab10957ba9cb9c6dd35501c519eb56c6 (MD5) Previous issue date: 2013-08-29 / Tax planning is a subject that has been increasing in relevance in Tax Law. This current dissertation s objective is to approach the criterion and limits for the disqualification of law acts and business through the Tax Administration. Law acts and business resulted from the conduct of contributors that seek to diminish the growing raise of the tax load, using some means to reduce their burden and increase the possibilities of success in an economical activity, without violating the law in the persecution of paying fewer burdens. On the other hand, the tax administration, through its organs, hoping the increase of burden collection to withstand some determined sectors of the State, with a clear purpose to stop the contributor organizing his activity and structuring it as efficiently as possible, came up with a preliminary draft which left Complementary Law 104, from 10.02.2001, enacted, that inserted the unique paragraph of the National Tax Code, article 116, authorizing the disregard, by the administrative fiscal authority, of Law acts and business practiced to dissimulate the occurrence of burden gain or the nature of obligated incorporating elements, observing the procedures to be established in common law . Our goal is to identify the criteria and limits to disregard law acts and business through the tax administration, pointing out some possible means of action by the tax administration that qualifies it to disregard the contributor s acts and business, just claiming that a saving in the tax costs was made by the contributor s act / Planejamento fiscal ? um tema que vem ganhando relev?ncia no Direito Tribut?rio. A presente disserta??o tem por objetivo abordar os crit?rios e limites para a desqualifica??o dos atos e neg?cios jur?dicos pela Administra??o fiscal. Atos e neg?cios jur?dicos resultantes das condutas dos contribuintes que procuram diminuir o crescente aumento da carga tribut?ria, utilizando meios para reduzir o seu ?nus e aumentar as possibilidades de sucesso na atividade econ?mica, sem, no entanto, violar a lei na persecu??o de pagar menos tributo. Por outro lado, a Administra??o fiscal, por meio de seus ?rg?os, desejando o aumento da arrecada??o dos tributos para fazer frente a determinados setores do Estado, com n?tido prop?sito de impedir que o contribuinte organize a sua atividade e estruture seus neg?cios de forma mais eficiente poss?vel, elaborou anteprojeto do qual restou promulgada a Lei Complementar n? 104, de 10.02.2001, que inseriu o par?grafo ?nico do artigo 116 do C?digo Tribut?rio Nacional, autorizando a desconsidera??o, pela autoridade administrativa fiscal, de atos e neg?cios jur?dicos praticados com a finalidade de dissimular a ocorr?ncia de fato gerador do tributo ou a natureza dos elementos constitutivos da obriga??o, observados os procedimentos a serem estabelecidos em lei ordin?ria . Nossa inten??o foi identificar os crit?rios e limites para a desconsidera??o dos atos e neg?cios jur?dicos pela administra??o fiscal, assinalando alguns instrumentos admiss?veis a atua??o da Administra??o Fiscal que qualifique a desconsiderar os atos e neg?cios do contribuinte, alegando apenas que houve uma economia nos custos do tributo pelo ato praticado pelo contribuinte