As mudanças que ocorreram no sistema político, econômico e tributário brasileiro, em especial após a Constituição de 1988 fizeram com que a administração pública passasse a ser vista e tratada como "gestão pública", onde as ações são mensuradas através de resultados práticos. Com relação ao sistema tributário, a Constituição Federal de 1988 trouxe a descentralização de poder e de impostos, tanto no âmbito estadual quanto municipal. Esta dissertação mostra através de uma pesquisa bibliográfica e documental, o uso das políticas tributárias e dos incentivos fiscais por parte dos municípios de São José dos Campos e Taubaté como um fator de fomento ao sistema econômico regional. Aborda ainda: o Vale do Paraíba Paulista como uma das áreas mais desenvolvidas do país, apresenta um histórico da economia e da evolução tributária no Brasil; aspectos e conceitos da Gestão Pública e Responsabilidade Fiscal; a Reforma do Estado; a Governança como um objetivo a ser alcançado. Com relação aos impostos, embora descreva de maneira introdutória Impostos Federais e Estaduais, a pesquisa concentra-se especialmente no ISS Imposto Sobre Serviços e no IPTU - Imposto sobre a Propriedade Territorial Urbana, ambos de competência dos municípios. Através de comparação, a pesquisa mostra a situação atual dos municípios de São José dos Campos e Taubaté, seus aspectos específicos e a situação da gestão pública na condução do crescimento econômico local tendo como foco o desenvolvimento a médio e longo prazo. Com relação ao ISS, o resultado foi que a diferença de tributação entre os municípios estudados não foi relevante para influenciar investimentos localizados. Por outro lado, os incentivos fiscais oferecidos através de doação de terras e isenção de IPTU se bem conduzidos pela gestão pública podem ser um diferencial significativo no processo de fomento ao crescimento econômico. / The changes that occurred in the political, economic and Brazilian tax, especially after the 1988 Constitution made the government pass to be seen and treated as "public management", where actions are measured by practical results. With respect to the tax system, the Federal Constitution of 1988 brought the decentralization of power and taxes, both at the state and municipal levels. This paper shows through a literature search and document the use of tax policies and tax incentives by the municipalities of Sao Jose dos Campos Taubaté and as a factor for promoting regional economic system. Also addresses: the Vale do Paraíba Paulista as one of the most developed country, has a history of economics and tax developments in Brazil; aspects and concepts of Public Management and Fiscal Responsibility, the State Reform, Governance as a goal to be achieved. With regard to taxes, even though he described in an introductory way federal and state taxes, the survey focuses particularly on the ISS - Tax on services and property tax - Tax on Urban Land Property, both by the municipalities. By comparison, research shows the current status of municipalities of São José dos Campos Taubaté and, his situation and specific aspects of public management in driving local economic growth by focusing on the development in the medium and long term. With respect to ISS, the result was that the tax difference between the cities studied were not relevant to influence investments located. Moreover, tax incentives offered through the donation of land and exemption from property tax if well managed by the public administration can a significant difference in the process of fostering economic growth.

À la suite des sollicitations internationales et européennes, les systèmes juridiques nationaux ont tenté de faire pénétrer l’environnement dans la structure ontologique de la fiscalité. Cette recherche explore les moyens par lesquels les instruments fiscaux – à la fois en termes de prélèvements et de dépenses – peuvent aider les États à atteindre leurs engagements en matière environnementale. C’est donc la signification de fiscalité environnementale qu’il s’agit d’individualiser, son essence et les caractéristiques de son mode opératoire. La fiscalité et l’environnement sont liés par une relation qui a évolué au fil du temps. Après avoir examiné ses origines économiques, qui ont ensuite trouvé leur place dans le droit positif, le cœur de cette recherche doctorale portera sur l’analyse juridique de l’écotaxe et de la dépense fiscale environnementale pour les évaluer à l’épreuve des principes fiscaux nationaux et européens. / Environmental taxation can contribute effectively to the achievement of international and European environmental objectives, and this research aims to examine its nature, characteristics and effects. Taxation and environment are linked by an old relationship, which has changed over time. It started for economic reasons and then found its place also in juridical principles. This research applies a broader approach to the concept of environmental taxation, focusing on the analysis of environmental taxes and tax expenditures, to evaluate their compatibility with national and European tax law principle.

Актуальность темы заключается в необходимости совершенствования механизмов регулирования рынка металлов, который в структуре российского экспорта занимает особое место, с целью сглаживания убытков от внешних экономических угроз и неблагоприятного для рынка политического вектора. Проблемная ситуация состоит в недостаточно эффективной государственной налоговой политики, направленной на сглаживание негативного политического и экономического воздействия на рынок металлургической продукции и экспортный потенциал страны. Гипотеза исследования состоит в том, что если государственная политика переориентируется на трансформацию налоговой политики в целях защиты интересов национальной отрасли, то металлургический комплекс России сможет удерживать торговый баланс на мировом рынке. Объектом исследования является процесс совершенствования механизмов противодействия внешним экономическим и политическим угрозам Российской Федерации в металлургической отрасли. Предметом исследования выступают институциональные и организационно-экономические отношения, возникающие в процессе совершенствования механизмов противодействия внешним экономическим и политическим угрозам Российской Федерации в металлургической отрасли при помощи трансформации налоговой политики. Целью исследования является определение влияния трансформации налоговой политики Российской Федерации на развитие металлургической отрасли. Сферой применения результатов исследования является государственные органы Российской Федерации, деятельность которых направлена на осуществление государственного налогового регулирования в металлургической отрасли. Структура работы представлена введением, тремя главами, заключением, списком использованных источников и приложениями вспомогательных материалов. / The relevance of the topic lies in the need to improve the mechanisms for regulating the metal market, which occupies a special place in the structure of Russian exports, in order to smooth out losses from external economic threats and an unfavorable political vector for the market. The problematic situation is the insufficiently effective state tax policy aimed at smoothing out the negative political and economic impact on the market of metallurgical products and the country's export potential. The hypothesis of the study is that if the state policy is reoriented to the transformation of tax policy in order to protect the interests of the national industry, then the Russian metallurgical complex will be able to maintain a trade balance in the world market. The object of the study is the process of improving the mechanisms for counteracting external economic and political threats to the Russian Federation in the metallurgical industry. The subject of the study is the institutional and organizational-economic relations that arise in the process of improving the mechanisms for counteracting external economic and political threats to the Russian Federation in the metallurgical industry through the transformation of tax policy. The purpose of the study is to determine the impact of the transformation of the tax policy of the Russian Federation on the development of the metallurgical industry. The scope of the research results is the state bodies of the Russian Federation, whose activities are aimed at the implementation of state tax regulation in the metallurgical industry. The structure of the work is represented by an introduction, three chapters, a conclusion, a list of sources used and applications of supporting materials.

No description available.

We analyze the impact of tax policy on the market entry of firms in the presence of corruption and tax evasion. In a world with corruption, firms must bribe corrupt officials to enter the market. For a given level of bribes, higher tax rates and stricter enforcement of taxation decrease tax evasion but typically reduce market entry. However, when the level of bribes reacts to tax policy, higher taxes and stricter enforcement of taxation can have a double benefit. Up to a certain threshold, for which we develop a simple rule, stricter enforcement increases market entry and reduces tax evasion.

L’objectif de cette thèse consiste à élaborer un modèle d’équilibre général calculable adapté à l’analyse de la politique de soutien au biodiesel en France. Le gouvernement français a décidé récemment de supprimer l’exonération partielle de TICPE qui était jusqu’à présent la principale aide aux biocarburants de première génération. Cette mesure pourrait compromettre l’avenir de ce secteur en l’absence d’un nouveau système d’incitations. Notre modèle vise d’une part à mesurer les conséquences de ce changement réglementaire sur les différentes activités économiques; et d’autre part à évaluer les impacts d’un dispositif alternatif de soutien au biodiesel fondé sur un relèvement de la fiscalité sur le gazole. L’étude tient compte de la contribution des fluctuations du prix du pétrole à cet objectif. La matrice de comptabilité sociale servant de base empirique au modèle est fondée sur l’année de référence 2009. Elle comprend 3 facteurs de production, et 17 biens et secteurs d’activité. La désagrégation des secteurs agricoles et agroalimentaires fait apparaître la chaîne de production du biodiesel de manière détaillée. Le modèle intègre également des spécifications permettant de représenter le rôle des coproduits du biodiesel et les changements d’affectation des sols. Les résultats des simulations suggèrent que l’objectif d’incorporation de 10% à l’horizon 2020 requis par la directive européenne de 2009 pourrait être atteint par un relèvement de la TICPE sur le gazole à un niveau comparable à celui en vigueur sur le carburant essence. Cependant, les effets récessifs observés sur un certain nombre de variables conduisent à tempérer l’opportunité d’adopter une telle mesure. / The objective of this thesis is to build a computable general equilibrium model for the analysis of the public support policy to biodiesel in France. The French government has recently decided to remove the partial exemption from the excise tax on fuels that was until now the main support instrument to promote first-generation biofuels. This modification could affect the profitability of the biofuels’ and connected activities. In this context, our model aims on the one hand to quantifies the consequences of this policy change throughout the national economy; on the other hand, it assesses the impacts of an alternative support scheme based on higher taxes on conventional diesel. The study also takes into account the influence of oil price fluctuations in the analysis. The social accounting matrix (SAM) used as empirical basis is built on the 2009 reference year. It includes three production factors, and seventeen goods and activity sectors. The disaggregation of agricultural and agribusiness sectors emphasizes the whole biodiesel production chain. Energy substitution is reflected through multi-stages nested production and consumption structures. In line with recent studies, the model also specifies the role of biodiesel by-products in the livestock sector, and analyses the land use changes. Different scenarios are implemented to isolate the effects of changes in the support system. Results of simulations suggest that the 10% penetration rate targeted by the 2009 European directive by 2020 could be reached with taxes on diesel as high as on gasoline. However, recessive impacts observed in many sectors mitigate the opportunity to adopt such an alternative support policy.

No description available.

Made available in DSpace on 2016-04-26T20:48:45Z (GMT). No. of bitstreams: 1 Lavinia Moraes de Almeida N Junqueira.pdf: 3001685 bytes, checksum: 628e93636718e357f3154237bd212210 (MD5) Previous issue date: 2006-06-06 / In light of ideal tax principles, this study computes and analyses the cumulative taxation of goods and services in Brazil from 2003 to 2005. Computes and analyses the effective tax rates on households´ consumption and wages as per ranges of total income. The study provides thereby a practical view of Brazilian taxation during this period, allowing further international comparative studies as well as the assessment of opportunities for tax reform / O trabalho calcula e analisa, à luz dos princípios ideais de tributação, a incidência em cascata de tributos sobre bens e serviços no Brasil de 2003 a 2005. Calcula e analisa também a alíquota efetiva de tributação das famílias brasileiras, incidente sobre o valor de bens e serviços consumidos e sobre os salários por faixa de renda. Traz assim um panorama prático da tributação no período estudado, permitindo comparação internacional e identificação de oportunidades de Reforma Tributária

Submitted by Rodrigo Abrantes Lamas (lamas.rodrigo@gmail.com) on 2016-09-16T14:16:21Z No. of bitstreams: 1 160916_Retorno Esperado da Evasão Fiscal para Empresas Brasileiras.pdf: 1388986 bytes, checksum: 16154b335160cb846a139191a6e8d5ab (MD5) / Approved for entry into archive by GILSON ROCHA MIRANDA (gilson.miranda@fgv.br) on 2016-09-21T14:08:34Z (GMT) No. of bitstreams: 1 160916_Retorno Esperado da Evasão Fiscal para Empresas Brasileiras.pdf: 1388986 bytes, checksum: 16154b335160cb846a139191a6e8d5ab (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2016-09-23T12:39:09Z (GMT) No. of bitstreams: 1 160916_Retorno Esperado da Evasão Fiscal para Empresas Brasileiras.pdf: 1388986 bytes, checksum: 16154b335160cb846a139191a6e8d5ab (MD5) / Made available in DSpace on 2016-09-23T12:39:27Z (GMT). No. of bitstreams: 1 160916_Retorno Esperado da Evasão Fiscal para Empresas Brasileiras.pdf: 1388986 bytes, checksum: 16154b335160cb846a139191a6e8d5ab (MD5) Previous issue date: 2016-08-29 / It presents a stylized model which aims to measure the gain expected by Brazilian companies when they decide to deliberately evade their profits, incurring therefore in some probability of financial loss due to successful enforcement. To verify the adherence of the Brazilian business environment model, needed to the creation of a database containing the historical series of empirical probability of audits by the Receita Federal in domestic companies. Observing the data created and policy actions available based on the own Receita Federal publications, it is concluded that (i) present the probability of a Brazilian company being audited by the Receita Federal is less than 0.5%, (ii) actions recent Receita Federal are aligned with the expected by the inspection agent model and (ii) tax evasion can be seen as a rational investment decision in risky asset when done by 'small taxpayers'. / Apresenta-se um modelo estilizado onde se pretende mensurar o ganho esperado por empresas brasileiras quando as mesmas decidem deliberadamente sonegar os seus lucros, incorrendo, portanto, em alguma probabilidade de prejuízo financeiro decorrente de fiscalização bem sucedida. Para se verificar a aderência do modelo ao ambiente empresarial brasileiro, necessitou-se da criação de uma base de dados contendo a série histórica da probabilidade empírica de auditorias por parte da Receita Federal nas empresas nacionais. Observando a base de dados criada e ações de política disponíveis em publicações da própria Receita Federal, conclui-se que (i) atualmente a probabilidade de uma empresa brasileira ser auditada pela Receita Federal é menor do 0,5%, (ii) as ações recentes da Receita Federal são alinhadas com as esperadas pelo agente fiscalizador do modelo e que (ii) a sonegação pode ser vista como uma decisão racional de investimento em ativo de risco quando feita pelos 'pequenos contribuintes'.

This dissertation thesis is focused on the microeconomic analysis of public policy in the Czech Republic. It consists of three parts, the first two parts deal with the analysis of tax policy; the third part of this thesis is focused on inflation differentials. The first chapter deals with the analysis of value added tax. The rates of value added tax (VAT) have recently changed in the Czech Republic, and I simulate the impact of these reforms. They are an example of changes in indirect taxes that change the prices of goods and services, to which households can respond by adjusting their expenditures. I first estimate the behavioural response of consumers to price changes in the Czech Republic by applying a consumer demand model of the quadratic almost ideal system (QUAIDS) on the basis of the Czech Statistical Office household expenditure and price data for the period from 2001 to 2011. I derive estimates of own- and cross-price and income elasticities for individual households. I then use these elasticities to estimate the impact of the changes in VAT rates that were proposed or implemented between 2011 and 2013, on households' quantity demanded and government revenues. One of the main findings is that the estimated increases in government revenues that take the consumer responses into account are...