Historicamente importante para a economia brasileira, a cana-de-açúcar tem adquirido importância crescente desde o início dos anos 2000, resultante do crescimento da demanda mundial por combustíveis renováveis, como o álcool (que no Brasil é produzido a partir da canade- açúcar). Paralelamente verifica-se uma escalada da carga tributária brasileira durante os últimos 30 anos, com destaque nos anos após 1990. Esta dissertação tem como objetivo analisar qualitativamente e quantitativamente os tributos incidentes sobre os principais bens finais do setor sucroenergético brasileiro, quais sejam açúcar e álcool. Para tanto, divide-se em duas partes. Primeiramente levanta as características desejáveis a um sistema tributário, e avalia a presença destas características nos tributos incidentes sobre o setor sucroenergético. Posteriormente, estima a partir da metodologia de recolhimento da cada tributo a carga tributária potencial incidente sobre o álcool hidratado carburante e sobre o açúcar cristal empacotado para varejo em todos os elos de suas cadeias no estado de São Paulo nos anos de 2000 e 2008. Os resultados apontam para uma carga tributária potencial de 23,04% do preço final do álcool hidratado e de 27,39% do preço final do açúcar cristal em 2008. Com o objetivo de mensurar a importância da isenção de alguns tributos às vendas externas, esta dissertação estima as diferenças em termos de carga tributária potencial entre o álcool exportado e aquele vendido ao mercado doméstico. O mesmo é feito para o açúcar. A diferença da carga tributária incidente sobre o álcool exportado pela usina e aquele vendido ao mercado doméstico é estimada em 15,65 pp. Para o açúcar essa diferença é de 21,25 pp. Por último, com o objetivo de verificar a evolução da carga tributária incidente sobre o setor, esta dissertação estima a carga tributária incidente sobre o setor no ano 2000, que foi de 40,08% para o álcool hidratado e de 25,91% para o açúcar. Observa-se um aumento da carga incidente sobre o açúcar e redução da carga incidente sobre o álcool. / Historically important for the Brazilian economy, the sugar cane has acquired increasing importance since the early 2000s, resulting of growth of world demand for renewable fuels. Simultaneously one can observe an escalation of the Brazilian tax burden over the past 30 years, especially since 1990s. This dissertation aims to analyze qualitatively and quantitatively the major taxes on final goods of Brazilian sugar-ethanol industry, namely sugar and ethanol. For this purpose, its divided into two parts. The first one lists the desirable characteristics of a perfect tax system, and evaluates the presence of these characteristics in the taxes levied on the sugar-ethanol sector. Subsequently, estimates - based on the methodology of payment of each tax - the potential tax burden levied on hydrated ethanol and crystal sugar in all links of their chains in the state of Sao Paulo for the years 2000 and 2008. The results point to a potential tax burden of 23.04% of the final price of hydrated ethanol and 27.39% of the final price of crystal sugar. With the aim of measuring the importance of the exemption of some taxes on foreign sales, this thesis estimates the difference in potential tax burden between ethanol exported and sold to the domestic market. The same is done for sugar. The difference of the tax burden on ethanol exported by the plant and ethanol sold to the domestic market is estimated at 15.65 pp. For sugar this difference is 21.25 pp. Finally, to verify the evolution of the tax burden on the industry, this paper estimates the tax burden on the sector in 2000, what were 40.08% for ethanol and 25.91% for sugar. There is an increasing burden on the sugar and reduce the burden on alcohol.

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-03-28T13:30:58Z No. of bitstreams: 1 Thaís Engelmann Teixeira Alles_.pdf: 2657050 bytes, checksum: 54fb4cd1ad01dfd980db844af14c5f5e (MD5) / Made available in DSpace on 2018-03-28T13:30:58Z (GMT). No. of bitstreams: 1 Thaís Engelmann Teixeira Alles_.pdf: 2657050 bytes, checksum: 54fb4cd1ad01dfd980db844af14c5f5e (MD5) Previous issue date: 2017-12-18 / Nenhuma / Nos últimos anos há um crescente aumento das exportações do setor frigorífico brasileiro de carne bovina, havendo projeções de que esse número aumente até 2020. Ocorre que, as barreiras tarifárias e não tarifárias influenciam diretamente na expansão das exportações do setor frigorífico brasileiro. No presente trabalho serão abordados os custos de transação, demonstrando como eles impactam as exportações, o potencial do setor e a sua competitividade no mercado internacional. A metodologia de pesquisa empregada no presente trabalho é a quantitativa e exploratória, nas quais se buscou a revisão da literatura sobre o tema em livros, artigos e sites especializados, assim como foram realizadas entrevistas com empresas exportadoras do setor de carne bovina para verificar as barreiras que enfrentam nas exportações e como do ponto de vista deles, isso pode ser minimizado. Os resultados obtidos demonstraram que o sistema brasileiro é complexo, a carga tributária é alta e que há um alto custo de transação para as empresas realizarem as exportações, o que lhes diminui a competitividade frente a empresas de outros países. / In recent years there has been a growing increase in exports of the Brazilian beef sector, with projections that this number will increase until 2020. It happens that, tariff and non-tariff barriers directly influence the expansion of exports of the Brazilian refrigeration sector. In this paper, the costs of compliance will be addressed, showing how they impact exports, the potential of the sector and their competitiveness in the international market. The research methodology employed in this study is quantitative and exploratory, in which a review of the literature on the subject was sought in specialized books, articles and websites, as well as interviews with beef exporting companies to verify the barriers that they face in exports and how from their point of view, this can be minimized. The results showed that the Brazilian system is complex, the tax burden is high and there is a high cost of compliance for the companies to carry out the exports, which diminishes their competitiveness against companies from other countries.

This thesis analyzes the redistributive impact of the individual income tax over the time. The aim is to analyze and compare the tax burden on taxpayers and the degree of progressivity from 2000 to 2010. During those ten years, several significant changes, regarding the components of individual income tax, had occurred. In particular, there was transition from the standard deduction from the tax base to the tax credits in 2005 and 2005, and then in 2008 a change in the tax base as so-called super-gross wage, the introduction of linear 15% tax rate and in the case of the social insurance to the introduction of the maximum assessment base for employees. In this thesis the requirements for personal income tax are described at first, with focus on equity and related redistribution and measurements of the tax progressivity. The second part of this thesis describes the various structural elements of the personal income tax and their changes in individual years. The final section contains both analysis of the impact of these changes on the average tax rate for individual taxpayers and the degree of progressivity and then comparison of the average tax rate and the degree of progressivity in these ten years.

[pt] Seguindo modelo desenvolvido por Prescott (2002), este estudo questiona qual seria hoje a renda per capita do brasileiro em idade ativa se o país adotasse os sistemas tributários de três países desenvolvidos: EUA, França e Inglaterra. Esta pesquisa mostrou que, no Brasil, a tributação sobre consumo é superior à francesa, enquanto que os impostos sobre renda são praticamente equivalentes aos cobrados nos EUA. E apresentou, para comparar, o total de horas trabalhadas por indivíduo em idade ativa de cada país. Por fim, apresentou o resultado de uma possível apli-cação deste modelo para o Brasil, concluindo que o PIB por pessoa em idade ativa seria superior ao atual com o sistema americano, inferior com o francês e pratica-mente equivalente com o britânico. / [en] Following the model developed by Prescott (2002), this study investigates what would be the income per capita for each working age Brazilian, assuming the country adopted the tax systems of three developed countries: USA, France and England. Our research shows that in Brazil consumption taxes are higher than in France, while income taxes are practically equivalent to those imposed in the USA. We show, for comparison purposes, the total hours worked per each working age individual within each country. Finally, we show the results of a possible application of this model for Brazil, concluding that the Brazilian GDP per each working age individual would be higher with the American tax system, lower with the French and equal with the British.

臺灣菸品市場之租稅負擔是個很奇特之現象，當臺灣政府對香菸產品課稅時，菸商會將租稅完全轉嫁給消費者，即便消費者之需求是有彈性的。本文為探討此原因，以Milgrom and Roberts之利潤目標模型為基礎，建立一個廠商追求利潤目標之模型來解釋，當菸商面臨政府課稅時，是否會將租稅百分之百轉嫁給消費者。由此模型推論出，若菸商欲維持市場之獨占或寡占地位時，便會追求較低之利潤目標，使潛在競爭者相信菸品市場利潤不大，此時潛在競爭者便不會進入菸品市場中與現有之菸商競爭。 本文設定利潤模型後，便以此利潤模型進行比較靜態分析，本文假設當菸商欲維持在市場之獨占或寡占地位時，於政府課徵從量稅後，會如何轉嫁租稅給消費者，並分別由價格及數量為切入點分析。經過比較分析後的結果可得知，只要菸商之目標為持續保有獨占或寡占之地位，而非追求利潤極大化時，租稅的完全轉嫁即會存在，即使消費者需求是有彈性的，消費者將會面對一個稅額百分之百增加的供給價格。 / The tax burden of cigarette products in the Taiwanese market baffles many researchers in public finance. Despite that the demand of cigarette products is elastic, when the tax rate of cigarette products increases, cigarette manufacturers, with no exception, raise the prices accordingly, and therefore, the increased taxes are entirely shifted to consumers. This is very different from the traditional idea of tax incidence based on elasticity. In order to figure out the reason, this paper uses the framework of the limit pricing model of Milgrom and Roberts (1982) with the assumption of target profit to establish an economic reasoning of why the tax hikes in the cigarette products are one hundred percent shifted to consumers. This model infers that when cigarette manufacturers have entry deterrence in mind, they tend to pursue a lower profit target to keep potential competitors away. Given the framework and basic assumption from above, comparative statics of tax increases are done for both quantity and pricing games. The results suggest that when cigarette manufacturers are facing an increase in the unit tax rate of their products, it is typical that the incidence of the increased tax been no less than one hundred percent forward-shifted to consumers. The traditional theory of tax incidence by elasticity under the profit maximization firms does not apply here. The economic intuition is that in order to thwart entry, existing firms use the complete forward shifting of the tax increase as a bad signal of the profitability of the market to potential competitors.

本研究以民國86年至民國93年上市公司財務報表資料探討我國企業赴中國大陸投資相關因素對有效稅率的影響。經本研究實證結果發現，有赴中國大陸投資的上市公司其有效稅率低於未赴中國大陸投資者；上市公司透過間接方式投資大陸地區之比重愈高者以及大陸地區投資獲利愈高者，由於有較多租稅規劃的空間，其有效稅率愈低。整體而言，在研究期間中，我國上市公司之平均有效稅率明顯低於營利事業所得稅名目最高邊際稅率；公司規模對有效稅率有負向影響，符合政治權力假說；本研究以長期負債、固定資產、存貨、研究發展費用做為投資理財決策的代理變數，皆與有效稅率呈現負相關，因此投資理財決策具有稅盾效果，可以降低公司稅負；另外，上市公司的獲利能力愈佳，有效稅率也愈高；證券以及土地交易所得等免稅所得較多的上市公司，有效稅率較低。上述分析顯示，上市公司赴中國大陸投資因素對於其租稅負擔有顯著影響，值得政府有關單位做為研擬相關法規的參考。 / This study uses 1997-2004 financial statement data to explore the relationships between investment in Mainland China and the effective tax rates (ETRs) of listed companies in Taiwan. The empirical results show that investment in Mainland China of the listed companies has a negative and significant impact on the ETRs. This study finds that ETRs is negatively related with the scale of indirect investment and the level of profit of subsidiaries in Mainland China, perhaps due to a higher flexibility and feasibility of tax planning. Our results also reveal that average ETRs of listed companies are substantially lower than the statutory tax rate of the Income Tax Act of R.O.C. Small firms are more likely to have greater ETRs, supporting the political power hypothesis. Moreover, because of the tax shield effects, long-term debts, fixed assets, inventories, and R&D expenses, all as proxies for the financial decisions, have negative and significant impacts on the ETRs of listed companies. Finally, ceteris paribus, profitable companies tend to have higher ETRs, and tax-exempt capital gains from stock and land transactions also reduce the ETRs of listed companies. These findings indicate that investment in Mainland China by listed companies plays an important role in their tax burdens, and this fact should be taken into account by the government in devising future tax reforms.

In February 2013, eleven Member States agreed to adopt the Commissions' Proposal for a Council Directive implementing enhanced cooperation in the area of financial transaction tax, COM (2013)71 final. This article reviews three thematic areas frequently discussed by practitioners and academia alike on the impact that the Proposal could have on companies operating within participating Member States. This includes the impact on capital and related costs, business strategy and compliance considerations. I ask the question whether the unintentional repercussions could be mitigated by making adjustments to the current Proposal including the expansion of exemptions and the adoption of an implementation framework that takes inspiration from the Value Added Tax System that is already implemented across Member States. (author's abstract) / Series: WU International Taxation Research Paper Series

Magistro baigiamajame darbe pateiktas Lietuvos mokesčių sistemos vertinimas ir ištirta mokesčių tarifų didinimo įtaka valstybės biudžeto mokestinėms pajamoms. Pirmoje teorinėje dalyje nagrinėjama mokesčių sistema, apžvelgiami mokesčių tarifai ir analizuojamos valstybės pajamos. Antrame skyriuje pateikiama tyrimo metodologinė dalis. Trečiame skyriuje atliekant ekonometrinį modelį analizuojama valstybės biudžeto mokestinių pajamų dinamika ir ją lemiantys veiksniai bei atliekamas mokestinių pajamų prognozavimas. / In this master thesis the assessment of Lithuania’s tax system and increased tax rates influence on the state budget revenue research are submitted. In the first theoretical part the tax system is examined, tax rates are overviewed and state budget revenue is analyzed. In the second section the research methodology is presented. In the third part econometric model is used to analyze the dynamics of tax revenues, its determinants and the forecast is presented at the end of the paper.

The aim of this thesis is to assess the possibilities of tax optimization in relation to the different legal forms of business. The thesis describes the various legal forms of business and tax system according to the valid legislation of the Czech Republic. The next step is analyze tax burden on individual forms, especially in terms of income tax. The methodology of thesis includes a procedure for determining of the tax burden, actually the tax obligations and available resources. A substantial part of the thesis are tax optimization options and their impact on tax obligation. The practical part of thesis deals with some forms of business and compares their tax burden and the available resources that are available after the payment of compulsory payments. The conclusion of thesis contains a summary and comparison of results from the practical part, the advantages and disadvantages of forms and recommendations. This recommendation should provide guidance to future businessmen when choosing a legal form of business if they are making a decisions on the basis of the above mentioned two aspects, namely the tax burden and the resources available after payment of compulsory payments.

Na economia brasileira, a combinação de tributação e gastos correntes elevados é apontada como um dos principais obstáculos ao maior crescimento econômico do país. Para sair deste ciclo pernicioso, o governo precisa reduzir o seu nível de gastos para, deste modo, abrir espaço à diminuição da carga tributária. A redução de gastos parece ser uma tarefa difícil de ser implementada em curto prazo no país, dependendo de reformas como a da Previdência, porém um tema que vem ganhando terreno nos últimos anos refere-se à qualidade dos gastos públicos e da tributação, e em última instância, os impactos dos componentes fiscais sobre o crescimento no Brasil. O objetivo principal deste trabalho de dissertação é analisar a relação linear e nãolinear entre os componentes de gastos do governo e o crescimento econômico. Para isso, foram utilizadas as metodologias de estimação por mínimos quadrados aplicada a dados em painel e o modelo de defasagens distribuídas com termo auto-regressivo (modelo ARDL). Neste último modelo, incluem-se a carga tributária e a taxa de investimento. Na especificação linear dos modelos de dados em painel e ARDL encontra-se o consenso de que as parcelas de gastos em educação e transportes são favoráveis ao crescimento da economia. De acordo com o modelo de dados em painel, a atual parcela de gastos correntes é prejudicial ao crescimento da economia. Por outro lado, a atual parcela de gastos de capital encontra-se abaixo do ponto de máximo, implicando que o aumento dos gastos de capital gera efeitos positivos sobre o crescimento. Esta mesma conclusão é encontrada no modelo ARDL para a taxa de investimento. Já o patamar atual da carga tributária encontra-se substancialmente acima dos pontos de máximo calculados no modelo ARDL, indicando a necessidade de sua redução. / In the brazilian economy, the combination of high tax burden and current expenditures is pointed out as one of the main obstacles to the higher economic growth of the country. To get out of this pernicious cycle, the government needs to reduce his level of expenditures to open scope for a reduction of the tax burden. The reduction of expenditures seems to be a difficulty task to be implemented, in the short term, in Brazil, depending on structural reforms as, for example, the Social Security Reform, however, a subject that is becoming more relevant in the last years refers to the quality of public expenditures and taxation, and we could say, the impact of fiscal components on brazilian growth. The main objective of this text is to analyze the linear and non-linear relationship among the components of government expenditures and the economic growth. In this sense, we use the minimum square method applied to panel data, and the Autoregressive distributed lag model (ARDL). In the linear specification of the panel data and ARDL models we reach the consensus that expenditures on education and transport are favorable to economic growth. According to the panel data model, the composition of current expenditures is harmful to economic growth. On the other hand, the composition of capital expenditures is below the maximum point, implying that the increase of capital expenditures has positive effects on economic growth. We get to the same conclusion on the ARDL model regarding the investment rate. At last, but not least, the current level of the tax burden is substantially above the maximum points calculated in the ARDL model, indicating the necessity of its reduction.