Made available in DSpace on 2016-04-26T20:19:26Z (GMT). No. of bitstreams: 1 Eduardo Jacobson Neto.pdf: 1387081 bytes, checksum: 6269d99ae63736fc02534c82eeeec283 (MD5) Previous issue date: 2010-08-06 / This study is aimed at approaching tax exemptions as legal standards of a hypothetical-conditional structure, so that such legal phenomenon is not restricted to the abstract plan. The essay begins with the logical-semantic constructive method by Lourival Vilanova and Paulo de Barros Carvalho mainly analyzes the positive right. We show, in such method, that such as the primary constitutional-tax competence rules, tax exemptions have an hypothetical-conditional syntactic structure: the difference is that the deontic logic modeling the legal relationship outlined in its consequent is the forbidden one (V), and not the allowed one (P). The class inclusion ratio between the precedent and consequent of the tax exemptions and the antecedent and consequent of the tax constitutional competence rules assures that the latter are applied only to the cases in which those shall not be resulted. The differentiation between primary constitutional-tax competence and incompetence rules from primary constitutional-tax competence and the primary constitutional-tax incompetence exercises the major function to clarify the way the complementary law headings influenced on definition of the tax exemption sense. We shall also evidence that tax exemptions concurrently exercise the function to prohibit exercise of the primary constitutional-tax competence and application of tax instituting standards: at all times in relation to certain materialities. The theoretical positions on the matter shall be compared step by step to the understanding defended in this text. The manner with which jurisprudence, and more precisely, the Superior Federal Court has been showing the matter shall be remembered at all times. By distinguishing tax exemptions from other constitutional limitations to the power to tax, we shall attest that the latter is a genre from which the first one is a species. The limits to teleological or finalistic interpretation of the tax exemptions shall be dealt with in light of the own syntactical-semantic structure of the tax exemptions, as well as the incidence phenomenology / Este estudo tem como objetivo abordar as imunidades tributárias enquanto normas jurídicas de estrutura hipotético-condicional, de forma que este fenômeno jurídico não se restrinja ao plano abstrato. O trabalho parte do método denominado construtivismo lógico-semântico de Lourival Vilanova e Paulo de Barros Carvalho analisando, precipuamente, o direito positivo. Nele, demonstramos que, tal quais as normas de competência constitucional-tributária primária, as imunidades tributárias possuem estrutura sintática hipotético-condicional: a diferença é que o functor deôntico modalizador da relação jurídica prevista em seu consequente é o proibido (V), e não o permitido (P). A relação de inclusão de classes entre o antecedente e consequente das imunidades tributárias e o antecedente e consequente das normas de competência constitucional tributária garante que estas últimas sejam aplicadas apenas às hipóteses em que aquelas não deverão incidir. A diferenciação entre normas de competência e incompetência constitucional-tributária primária de competência constitucional-tributária primária e de incompetência constitucional-tributária primária exerce a importante função de esclarecer a forma com que os enunciados de lei complementar influenciaram na definição do sentido das imunidades tributárias. Buscaremos demonstrar, também, que as imunidades tributárias exercem, concomitantemente, a função de proibir o exercício da competência constitucional-tributária primária e a aplicação de normas instituidoras de tributos: sempre em relação a determinadas materialidades. As posições doutrinárias sobre a matéria serão, passo a passo, cotejadas com o entendimento defendido neste texto. A forma com que a jurisprudência e, mais precisamente, o Supremo Tribunal Federal têm vislumbrado a matéria será lembrada a todo momento. Ao distinguir as imunidades tributárias de outras limitações constitucionais ao poder de tributar, comprovaremos que esta última é gênero do qual a primeira é espécie. Os limites à interpretação teleológica ou finalística das imunidades tributárias serão abordados à luz da própria estrutura sintático-semântica das imunidades tributárias, bem como de sua fenomenologia de incidência

The thesis is a general excursion into the world of taxation in the single internal market of the European Union, especially in the field of the German tax system, which is its part. Six chapters are divided into three parts. The first part defines the context of the internal market and discusses the four freedoms - free movement of goods, services, persons and capital. Export and exportes are classified according to the categories of access to the German market - according to the tax jurisdiction. In the second part, there we can find concepts of direct and indirect taxation and every single german tax, which shows the complexity in the form of various exemptions and specifics. Examples of taxation of supplies exported in the third part are described in terms of available tax legislation. Rather than possible solutions there we see instructions on how to proceed with the issue of taxation

Este trabalho examina a interpretação dos dispositivos constitucionais que atribuem competências tributárias aos entes federados (União, Estados, Distrito Federal e Municípios). Tais enunciados normativos constituem o material bruto a partir do qual o intérprete reconstrói as chamadas "regras de competência tributária": normas que predeterminam aquilo que pode ser objeto de disciplina pelo legislador infraconstitucional para criação de tributos. A presente obra tem duas finalidades. De um lado, pretende analisar a questão do "como" se atribui significado a esses dispositivos. Nesse sentido, enfrenta questões ligadas à teoria da interpretação, aos tipos de operações realizadas pelos intérpretes e aos limites da atividade interpretativa. De outro lado, propõe-se a examinar a questão do "porquê" o significado atribuído é o correto, e não outro. Isto é, por que o significado "X" – e não o significado "Y" ou "Z" – deve ser considerado como a melhor interpretação de determinada expressão constitucional usada para delimitar o poder de tributar? Para responder a essa pergunta, o trabalho investiga os argumentos utilizados no âmbito do STF e os fundamentos constitucionais que lhes emprestam força para justificar as decisões interpretativas. Ao final, o trabalho propõe diretrizes materiais de preferência argumentativa, de tal modo a viabilizar algum controle sobre a interpretação dos dispositivos constitucionais responsáveis por limitar o poder tributário estatal. / This dissertation examines the interpretation of constitutional provisions that assign tax power to federal entities (Union, States, Federal District and Municipalities). These normative statements constitute the raw material from which the interpreter reconstructs the so-called "tax competence rules": norms that predetermine what can be subject to discipline by the infraconstitutional legislator to create taxes. The present work has two purposes. On one hand, it aims to analyze the question of "how" meaning is assigned to these provisions. In this sense, it deals with issues related to the theory of interpretation, the operations performed by the interpreters and the limits of interpretive activity. On the other hand, it sets out to examine the question of "why" the assigned meaning is the correct one, and not another. That is, why meaning "X" - and not meaning "Y" or "Z" - should be considered the best interpretation of a certain constitutional expression used to set limits on the power to tax? To answer this question, this work investigates the arguments used by the Brazilian Supreme Court (STF) and the constitutional foundations that give them strength to justify interpretive decisions. Ultimately, this work proposes material guidelines of argumentative preference, in order to allow some control over the interpretation of constitutional provisions responsible for limiting the state tax power.

本研究將Libby & Luft（1993）所提出之績效模型一般化到現實議題，探討稅務會計人員執行兩稅合一績效之影響因素，將績效分為執行「年度結算申報」、「未分配盈餘加徵10%計算與申報」、「兩稅合一租稅規劃」三工作之績效，知識則依「新」、「舊」分為兩稅合一知識與一般營利事業所得稅知識，並以「教育程度」衡量一般解決問題的能力；以「職業屬性」、「年資」、「在學教育」衡量經驗。研究結果發現： 影響「一般營利事業所得稅知識」高低之因素包含職業屬性、年資，而不受一般解決問題的能力、在學教育(選讀科系)所影響；影響「兩稅合一知識」高低之因素則為職業屬性、一般解決問題的能力及「一般營利事業所得稅知識」，而不受年資及在學教育(選讀科系)所影響。 知識越高者，執行與該知識相關之工作績效越好，故「一般營利事業所得稅知識」高低與執行「期末結算申報」績效呈正相關；「兩稅合一知識」與「未分配盈餘加徵10%的計算與申報」績效呈正相關；「一般營利事業所得稅知識」、「兩稅合一知識」亦與「租稅規劃」相關。 由於績效之衡量是由受試者自行評估，在不認為未分配盈餘加徵10%的相關規定是「新」的知識及受「定錨與調整」經驗法則偏誤影響下，一般解決問題的能力與執行兩稅合一相關工作績效實證結果並無顯著關係。 記帳業者自行評估績效時較會計師樂觀，又受「定錨與調整」經驗法則偏誤所影響。導致記帳業者之知識較會計師業低，但自行評估之績效卻優於會計師業。 受試者皆普遍認為兩稅合一後相關工作較兩稅合一前困難，但除了非上市上櫃公司之稅務會計人員表達不太能勝任外；其他屬性之稅務會計人員則皆「不」認為自己「不能勝任」兩稅合一後相關工作。受試者亦認為外部教育機構所開立之兩稅合一進修班或研討會對其在兩稅合一知識的吸收上，幫助最大。 / This study employees the Libby & Luft's model (1993) to investi-gate the determinants of performance in implementing the new tax system--the integrated income tax system. Three type of tasks performance measured are: filing of tax return, the computation of 10% extra income tax on retained earnings, and tax planning under the integrated income tax system. Knowledge is defined as “specific knowledge in the integrated income tax regulations” and “general income tax knowledge”. General problem-solving ability is measured by education level, and experience is caught by the subject’s career attribute, years of career and school instruction. The conclusion of this study were described briefly as follows: 1. Effects of Experience and Ability on Knowledge acquisition Career attribute and years of career influence “General income tax knowledge”. Specifically, career attribute, general problem-solving ability and “General income tax knowledge” influence “specific knowledge in the integrated income tax regulations”. 2. Relations of Knowledge, Ability and Performance Those who possess more knowledge perform better while they are doing their jobs, which related to what they had learnt before. So, those with sufficient "General income tax knowledge" performs better in “filing of tax return” and those with sufficient "knowledge in the integrated income tax regulations" also performs well in “the computation of 10% extra income tax on retained earnings”. Meanwhile, “General income tax knowledge” and “specific knowledge in the integrated income tax regulations” are related to the “tax planning”. The evaluation of performance is self rated by the subjects. And we find that the agent of bookkeeping and taxation seems to be more optimistic than the CPA does. Since the knowledge score of the agent of bookkeeping and taxation is less than that of CPA, but the self-rating of performance is higher than that of CPA.

綜觀世界社會福利進步之國家，一方面致力於促進經濟成長，提高國民所得，一方面則積極推展社會保險，以兼顧社會福利及安全，俾使經建成果為全民共享。我國憲法明文規定社會安全為基本國策之一，而社會安全重心首推全民健康保險，故推行全民健康保險是政府責無旁貸任務，而其成效之良窳，端賴其是否妥善規劃。就現今實施全民健康保險，，規劃仍有未盡周詳之處，因而不僅易招致民怨，製造徵納雙方無謂困擾，更違反政府謀求全體國民最大福祉之目標，因此為鞏固全民健康保險實施基礎，以確保其千秋大業，更須針對全民健康保險制度之疏失予以檢討改善。 　　本研究係針對全民健康保險規劃未盡周延之處，分析問題之所在，繼而集思廣益去蕪存菁以尋求問題之改善方法，茲將研究結果歸納如下︰ 　　一、為謀求全體國民最大福祉，追求社會公平正義，全民健康保險法無職業受扶養親屬規定應與所得稅制無職業受扶養親屬二者作一銜接與配合。 　　二、為避免全民健康保險予擾所得稅制之機能，維持實質所得稅制免稅額（扶養親屬寬減額）與保險費扣除額不變，應將所得稅制下免稅額、保險費扣除額予以調整反映之。 　　三、鑒於投保金額分級，以每一等級之上限為投保金額，產生非預期性逆所得重分配現象，違反社會公平正義，宜將投保金額予以修正。 　　四、全民健康保險保險費徵收基礎，因被保險人身份產生差異，考量公平原則、所得重分配效果、行政效率及費率影響，故將標準予以調整。 　　五、眷屬投保金額反映以被保險人投保金額設算眷屬經濟能力之特質，若被保險人僅具扶養之名，不具扶養之實，為求眷屬保費負擔公平及合理性，宜尋求適當投保金額。 　　為使全民健康保險成為我國社會保險之中流砥柱，對保障全體國民身心健康，維護社會安全，貢獻良多，應秉持促進全體國民最大福祉原則，將全民健康保險法規定之不合理地方，考慮與所得稅制相關規定銜接與配合，並參酌專家學者意見，國外實施社會保險國家之經驗，以解決全民健康保險制度未盡周延之處。

Die Umsetzung theoretisch fundierter Besteuerungsprinzipien in die Praxis hat seit längerer Zeit einen prominenten Platz in der finanzwissenschaftlichen Forschung. Dabei besteht kein Zweifel, dass es ein größeres Interesse daran gibt, nicht nur theoretisch fundierte Prinzipien abzuleiten, sondern diese auch auf ihre Anwendbarkeit zu prüfen. Dieses Interesse an der optimalen Ausgestaltung eines Steuersystems in der Praxis wurde mit dem Zusammenbruch der sozialistischen Planwirtschaften in den 1990er Jahren nochmals verstärkt. Im Rahmen dieser umfassenden Transformationsprozesse ist es unabdingbar, dass die Wirtschaftsentwicklung über ein leistungsfähiges Steuersystem finanziert wird. Die zu erhebenden Steuern haben einen unmittelbaren Einfluss auf die ökonomischen Entscheidungen wie beispielsweise in Form eines Konsumverzichts. Darüber hinaus entstehen Zusatzlasten der Besteuerung (excess burden), wenn vergleichbare ökonomische Aktivitäten unterschiedlich besteuert werden und damit etwa der Konsum bestimmter Güter, eine bestimmte Investitionsart oder der Einsatz eines bestimmten Produktionsfaktors diskriminiert wird. Aus den Substitutionseffekten, die durch die Veränderungen der relativen Preise hervorgerufen werden, resultieren letztendlich über die Zahllast hinausgehende Nutzenverluste bei den Wirtschaftssubjekten. Dadurch werden die ökonomischen Konsum-/Sparentscheidungen verzerrt (Besteuerung der Kapitaleinkommen), das Leistungsangebot vermindert (Besteuerung der Arbeitseinkommen), Produktionsfaktoren umgelenkt oder Investitions- und Finanzierungsentscheidungen verzerrt (Unternehmenssteuer). Somit kann durch Steuern bzw. durch ihre unangemessene Ausgestaltung ein gesamtwirtschaftlicher Effizienzverlust verursacht werden. Gerade in Transformationsländern wie Georgien war mit Beginn der Transformationsphase de facto kein steuerpolitisches Know-how vorhanden, so dass eine enorme Nachfrage nach Beratung bestand und letztendlich der größte Teil der verabschiedeten Steuerreformen ein Ergebnis externer Beratung war. Ein erstes Ziel der Arbeit ist die Erstellung einer theoretischen Basis, um die einzelnen Steuerreformphasen besser zu verstehen. Ein zweites Ziel liegt in die Ableitung eines theoretisch fundierten Referenzrahmens (Benchmark) für die Beurteilung des Status quo sowie der Ausgestaltung der Einkommens- und Gewinnbesteuerung in Georgien. Die Ableitung von Benchmarks gilt dabei als ein eigenständiges Ziel wissenschaftlicher Forschung. Im Rahmen dieser Arbeit dienen die Benchmarks jedoch als Beurteilungsmaßstab für die Evaluation der Steuerreformen in Georgien sowie für die Evaluation des hier erarbeiteten konkreten Reformvorschlags. Ein drittes Ziel der vorliegenden Arbeit ist also in der konzeptionellen Ausgestaltung der Einkommens- und Gewinnbesteuerung in Georgien und deren konsequenten Ausrichtung an einem international anerkannten lebenszeitlichen bzw. konsumorientierten Leitbild der Besteuerung zu sehen. Im Rahmen dieser Arbeit wurde ein Entwurf für eine integrierte Einkommens- und Gewinnsteuer (Einfachsteuer) entwickelt, der den lokalen gesellschaftlichen Gegebenheiten optimal angepasst ist. Bei der Ausarbeitung eines entsprechenden Konzeptes für Georgien war zu berücksichtigen, dass die Effizienz reduzierenden Allokationsverzerrungen in diesen Systemen minimiert und die Belastung der Löhne und Gewinne durch Steuern auf ein angemessenes Niveau begrenzt werden sollten, um negative Anreizwirkungen in Bezug auf das Wirtschaftswachstum so gering wie möglich zu halten. Neben einer integrierten Einkommens- und Gewinnbesteuerung spielten dabei eine einheitliche Gewinnermittlung für Unternehmen (modifiziertes Kassenprinzip) sowie eine am Kassenprinzip orientierte Mehrwertsteuer eine besondere Rolle. Einkommen- und Mehrwertsteuerentwürfe erfüllen alle Neutralitätskriterien (Neutralität der intertemporalen Konsum- und Ersparnisbildung, Rechtsformneutralität, Investitionsneutralität in Bezug auf Human- und Sachkapital, Finanzierungsneutralität sowie Inflationsneutralität). Nach der Definition der Bemessungsgrundlagen für die Einzelsteuern und deren Anpassung an georgische Gegebenheiten war es notwendig, die technischen Einzelheiten für die Steuerverwaltung (Durchführungsverordnungen) und teilweise die zugehörigen Steuerformulare zu entwickeln. Diese müssen alle notwendigen Variablen der Veranlagungsverfahren erfassen und eindeutige Identifikationsmöglichkeiten für die Haushalte und Unternehmen bieten, was eine wichtige Rolle für die spätere Mikrosimulation spielt. Die gewonnenen Erkenntnisse dieser Arbeit sollen die politischen Entscheidungsträger bei der Auswahl eines geeigneten Reformvorschlages für das Einkommensteuergesetz unterstützen. / An efficient tax system is essential for the functioning of a market economy. The implementation of an effective tax system will help the countries in transition to build a sustainable market economy and achieve prosperity. After 90 years of soviet hegemony large economic, political and social changes were made in former Soviet Union countries to support the transformation process. A key role in the reform agenda is given to public finances, especially tax reform. During the last decade severa researches and recommendations have been made in scientific literature regarding a consumption based tax reform. The advantages of a consumption based tax system are based on the elimination of ineffective elements existing in the traditional tax system of Western countries and on the reduction of incorrect allocation effects of resources provoked by it. Income taxes distort the spend/save decision, leading taxpayers to prefer current over future consumption. Consumption taxes are thought not to have this effect. This suggests that a consumption based tax system is closer to the policy makers' notion of a fair and efficient system of capital income taxation and, hence, probably a better candidate for a tax reform in transformation countries than competing reform strategies. Stable economic growth is the essential basis for a country's successful transformation to a market economy. According to the varieties of taxes and their administration, Georgia more or less adopted the tax systems existing in Western countries. It becomes obvious that the chance of developing a rational, sustainable and adjusted tax system for transition countries was missed. A good portion of the tax reform process in Georgia has been carried out without an explicit evaluation of how well the different proposals would perform against standard objectives including revenue performance, economic neutrality, tax burden distribution, simplicity and administrative feasibility. Short-changing the preparation stage inevitably led to a continuous ad hoc patching of the system, creating confusion among tax administrators and taxpayers alike and creating uncertainty for domestic and national investors. The analysis of the tax reform are based on these basic criteria, according to which some taxes are especially deemed to be more expedient in a democratic and legal state. The following corresponds with the concept of an adequate tax system for a market economy: correspondence with the market economy's conditions, free of inflation effects, easily to administer and fair taxation. Especially for Georgia, a tax system is desirable, which will work successfully by taking into consideration the small resources of taxpayers and the administration. Some major distortionary effects of the Georgian income tax system can be easily replaced through minor reforms, which would turn it into a consumption-based income tax system. Unfortunately, the public discussion of the Georgian tax system has a rather different focus. As economists, we must keep in mind that taxpayers ask for low taxes (for themselves) but they do not care about neutral taxes. A neutral tax system is a typical public good. Apart from some strange economists, nobody will miss it. But society pays a price for a non-neutral tax system in form of less growth and a distorted industry structure.

Die Umsetzung theoretisch fundierter Besteuerungsprinzipien in die Praxis hat seit längerer Zeit einen prominenten Platz in der finanzwissenschaftlichen Forschung. Dabei besteht kein Zweifel, dass es ein größeres Interesse daran gibt, nicht nur theoretisch fundierte Prinzipien abzuleiten, sondern diese auch auf ihre Anwendbarkeit zu prüfen. Dieses Interesse an der optimalen Ausgestaltung eines Steuersystems in der Praxis wurde mit dem Zusammenbruch der sozialistischen Planwirtschaften in den 1990er Jahren nochmals verstärkt. Im Rahmen dieser umfassenden Transformationsprozesse ist es unabdingbar, dass die Wirtschaftsentwicklung über ein leistungsfähiges Steuersystem finanziert wird. Die zu erhebenden Steuern haben einen unmittelbaren Einfluss auf die ökonomischen Entscheidungen wie beispielsweise in Form eines Konsumverzichts. Darüber hinaus entstehen Zusatzlasten der Besteuerung (excess burden), wenn vergleichbare ökonomische Aktivitäten unterschiedlich besteuert werden und damit etwa der Konsum bestimmter Güter, eine bestimmte Investitionsart oder der Einsatz eines bestimmten Produktionsfaktors diskriminiert wird. Aus den Substitutionseffekten, die durch die Veränderungen der relativen Preise hervorgerufen werden, resultieren letztendlich über die Zahllast hinausgehende Nutzenverluste bei den Wirtschaftssubjekten. Dadurch werden die ökonomischen Konsum-/Sparentscheidungen verzerrt (Besteuerung der Kapitaleinkommen), das Leistungsangebot vermindert (Besteuerung der Arbeitseinkommen), Produktionsfaktoren umgelenkt oder Investitions- und Finanzierungsentscheidungen verzerrt (Unternehmenssteuer). Somit kann durch Steuern bzw. durch ihre unangemessene Ausgestaltung ein gesamtwirtschaftlicher Effizienzverlust verursacht werden. Gerade in Transformationsländern wie Georgien war mit Beginn der Transformationsphase de facto kein steuerpolitisches Know-how vorhanden, so dass eine enorme Nachfrage nach Beratung bestand und letztendlich der größte Teil der verabschiedeten Steuerreformen ein Ergebnis externer Beratung war. Ein erstes Ziel der Arbeit ist die Erstellung einer theoretischen Basis, um die einzelnen Steuerreformphasen besser zu verstehen. Ein zweites Ziel liegt in die Ableitung eines theoretisch fundierten Referenzrahmens (Benchmark) für die Beurteilung des Status quo sowie der Ausgestaltung der Einkommens- und Gewinnbesteuerung in Georgien. Die Ableitung von Benchmarks gilt dabei als ein eigenständiges Ziel wissenschaftlicher Forschung. Im Rahmen dieser Arbeit dienen die Benchmarks jedoch als Beurteilungsmaßstab für die Evaluation der Steuerreformen in Georgien sowie für die Evaluation des hier erarbeiteten konkreten Reformvorschlags. Ein drittes Ziel der vorliegenden Arbeit ist also in der konzeptionellen Ausgestaltung der Einkommens- und Gewinnbesteuerung in Georgien und deren konsequenten Ausrichtung an einem international anerkannten lebenszeitlichen bzw. konsumorientierten Leitbild der Besteuerung zu sehen. Im Rahmen dieser Arbeit wurde ein Entwurf für eine integrierte Einkommens- und Gewinnsteuer (Einfachsteuer) entwickelt, der den lokalen gesellschaftlichen Gegebenheiten optimal angepasst ist. Bei der Ausarbeitung eines entsprechenden Konzeptes für Georgien war zu berücksichtigen, dass die Effizienz reduzierenden Allokationsverzerrungen in diesen Systemen minimiert und die Belastung der Löhne und Gewinne durch Steuern auf ein angemessenes Niveau begrenzt werden sollten, um negative Anreizwirkungen in Bezug auf das Wirtschaftswachstum so gering wie möglich zu halten. Neben einer integrierten Einkommens- und Gewinnbesteuerung spielten dabei eine einheitliche Gewinnermittlung für Unternehmen (modifiziertes Kassenprinzip) sowie eine am Kassenprinzip orientierte Mehrwertsteuer eine besondere Rolle. Einkommen- und Mehrwertsteuerentwürfe erfüllen alle Neutralitätskriterien (Neutralität der intertemporalen Konsum- und Ersparnisbildung, Rechtsformneutralität, Investitionsneutralität in Bezug auf Human- und Sachkapital, Finanzierungsneutralität sowie Inflationsneutralität). Nach der Definition der Bemessungsgrundlagen für die Einzelsteuern und deren Anpassung an georgische Gegebenheiten war es notwendig, die technischen Einzelheiten für die Steuerverwaltung (Durchführungsverordnungen) und teilweise die zugehörigen Steuerformulare zu entwickeln. Diese müssen alle notwendigen Variablen der Veranlagungsverfahren erfassen und eindeutige Identifikationsmöglichkeiten für die Haushalte und Unternehmen bieten, was eine wichtige Rolle für die spätere Mikrosimulation spielt. Die gewonnenen Erkenntnisse dieser Arbeit sollen die politischen Entscheidungsträger bei der Auswahl eines geeigneten Reformvorschlages für das Einkommensteuergesetz unterstützen. / An efficient tax system is essential for the functioning of a market economy. The implementation of an effective tax system will help the countries in transition to build a sustainable market economy and achieve prosperity. After 90 years of soviet hegemony large economic, political and social changes were made in former Soviet Union countries to support the transformation process. A key role in the reform agenda is given to public finances, especially tax reform. During the last decade severa researches and recommendations have been made in scientific literature regarding a consumption based tax reform. The advantages of a consumption based tax system are based on the elimination of ineffective elements existing in the traditional tax system of Western countries and on the reduction of incorrect allocation effects of resources provoked by it. Income taxes distort the spend/save decision, leading taxpayers to prefer current over future consumption. Consumption taxes are thought not to have this effect. This suggests that a consumption based tax system is closer to the policy makers' notion of a fair and efficient system of capital income taxation and, hence, probably a better candidate for a tax reform in transformation countries than competing reform strategies. Stable economic growth is the essential basis for a country's successful transformation to a market economy. According to the varieties of taxes and their administration, Georgia more or less adopted the tax systems existing in Western countries. It becomes obvious that the chance of developing a rational, sustainable and adjusted tax system for transition countries was missed. A good portion of the tax reform process in Georgia has been carried out without an explicit evaluation of how well the different proposals would perform against standard objectives including revenue performance, economic neutrality, tax burden distribution, simplicity and administrative feasibility. Short-changing the preparation stage inevitably led to a continuous ad hoc patching of the system, creating confusion among tax administrators and taxpayers alike and creating uncertainty for domestic and national investors. The analysis of the tax reform are based on these basic criteria, according to which some taxes are especially deemed to be more expedient in a democratic and legal state. The following corresponds with the concept of an adequate tax system for a market economy: correspondence with the market economy's conditions, free of inflation effects, easily to administer and fair taxation. Especially for Georgia, a tax system is desirable, which will work successfully by taking into consideration the small resources of taxpayers and the administration. Some major distortionary effects of the Georgian income tax system can be easily replaced through minor reforms, which would turn it into a consumption-based income tax system. Unfortunately, the public discussion of the Georgian tax system has a rather different focus. As economists, we must keep in mind that taxpayers ask for low taxes (for themselves) but they do not care about neutral taxes. A neutral tax system is a typical public good. Apart from some strange economists, nobody will miss it. But society pays a price for a non-neutral tax system in form of less growth and a distorted industry structure.

Este trabalho examina a interpretação dos dispositivos constitucionais que atribuem competências tributárias aos entes federados (União, Estados, Distrito Federal e Municípios). Tais enunciados normativos constituem o material bruto a partir do qual o intérprete reconstrói as chamadas "regras de competência tributária": normas que predeterminam aquilo que pode ser objeto de disciplina pelo legislador infraconstitucional para criação de tributos. A presente obra tem duas finalidades. De um lado, pretende analisar a questão do "como" se atribui significado a esses dispositivos. Nesse sentido, enfrenta questões ligadas à teoria da interpretação, aos tipos de operações realizadas pelos intérpretes e aos limites da atividade interpretativa. De outro lado, propõe-se a examinar a questão do "porquê" o significado atribuído é o correto, e não outro. Isto é, por que o significado "X" – e não o significado "Y" ou "Z" – deve ser considerado como a melhor interpretação de determinada expressão constitucional usada para delimitar o poder de tributar? Para responder a essa pergunta, o trabalho investiga os argumentos utilizados no âmbito do STF e os fundamentos constitucionais que lhes emprestam força para justificar as decisões interpretativas. Ao final, o trabalho propõe diretrizes materiais de preferência argumentativa, de tal modo a viabilizar algum controle sobre a interpretação dos dispositivos constitucionais responsáveis por limitar o poder tributário estatal. / This dissertation examines the interpretation of constitutional provisions that assign tax power to federal entities (Union, States, Federal District and Municipalities). These normative statements constitute the raw material from which the interpreter reconstructs the so-called "tax competence rules": norms that predetermine what can be subject to discipline by the infraconstitutional legislator to create taxes. The present work has two purposes. On one hand, it aims to analyze the question of "how" meaning is assigned to these provisions. In this sense, it deals with issues related to the theory of interpretation, the operations performed by the interpreters and the limits of interpretive activity. On the other hand, it sets out to examine the question of "why" the assigned meaning is the correct one, and not another. That is, why meaning "X" - and not meaning "Y" or "Z" - should be considered the best interpretation of a certain constitutional expression used to set limits on the power to tax? To answer this question, this work investigates the arguments used by the Brazilian Supreme Court (STF) and the constitutional foundations that give them strength to justify interpretive decisions. Ultimately, this work proposes material guidelines of argumentative preference, in order to allow some control over the interpretation of constitutional provisions responsible for limiting the state tax power.

This thesis studies the poor development performance of resource-rich developing economies, known as the resource curse. In the first chapter we provide a comprehensive literature review of the topic and the channels through which resource abundance can result in the resource curse. Issues of corruption and governance have been emphasised to be the main driver of the resource curse. This has been illustrated by a negative relationship between resource abundance and corruption control in the literature. However, there is a gap in how natural resources facilitate corruption. In the second chapter, using empirical analysis, we study the role of taxation in the relationship between natural resources and corruption. Taxation is usually seen as a social contract between citizens and government -- people pay taxes and in return they hold their government accountable for efficient allocation of their taxes. Resource abundance shifts the reliance of government from tax incomes to resource rents. People therefore, have no sustainable mechanism to hold their government responsible for corruption and wrongdoings inside public institutions. Using different econometric methods, Pooled OLS, Fixed Effects and 3SLS, our results show that natural resource revenues crowd out incomes from tax revenues. Meanwhile, taxation has a positive and significant impact on the control of corruption throughout our analysis. The results suggest that resource-rich developing countries should invest in building their tax systems to increase their non-resource tax revenues. This will increase state capacity and demand for accountability in the public sector among citizens and hence decreases corruption. Related to our second chapter, in the third chapter we study a cash transfer programme, known as oil-to-cash, which has gained support as a tool to re-establish taxation and fight corruption. Under such a plan, resource revenues are distributed directly among the public and then each citizen is taxed optimally. Through this, government relies directly and fully on its citizens for its income. Hence, taxation is reinstated and the social contract is revived. Within a general equilibrium model we show how this happens and what the implications are of the oil-to-cash programme for economic growth. Our results clearly show how corruption results in a resource curse. Furthermore, the model explains the variation that is seen in the degree of the resource curse across countries. The study also analyses the practical barriers of the oil-to-cash plan. The study suggests that parallel to (or even prior to) such a plan countries need to invest in building their tax system and increasing their administrative capacities.

Submitted by FABIO JOSÉ HERRERO SARSO (contabilidade@grupoambaramaral.com.br) on 2017-04-12T19:52:05Z No. of bitstreams: 1 DISSERTAÇÃO FABIO SARSO 12042017.pdf: 1348893 bytes, checksum: 04a02e01458e8fcca6e2895bb070f2b4 (MD5) / Approved for entry into archive by Joana Martorini (joana.martorini@fgv.br) on 2017-04-12T20:56:30Z (GMT) No. of bitstreams: 1 DISSERTAÇÃO FABIO SARSO 12042017.pdf: 1348893 bytes, checksum: 04a02e01458e8fcca6e2895bb070f2b4 (MD5) / Made available in DSpace on 2017-04-17T12:17:40Z (GMT). No. of bitstreams: 1 DISSERTAÇÃO FABIO SARSO 12042017.pdf: 1348893 bytes, checksum: 04a02e01458e8fcca6e2895bb070f2b4 (MD5) Previous issue date: 2017-03-22 / A tributação é a principal forma que o Estado tem para arrecadar fundos e receitas, que garantam a manutenção de suas despesas, como também dê respaldo para cumprir seus programas governamentais. Neste contexto, o objetivo da presente pesquisa foi levantar e apresentar um estudo sobre o estado atual da carga tributária incidente em toda a cadeia produtiva do agronegócio, dos tributos incidentes sobre os setores agrícola, pecuário e agroindustrial brasileiro, bem como discutir o quanto esses tributos impactam nos custos produtivos, e como os mesmos influenciam ou contribuem para o desenvolvimento do setor. Para tal, o método utilizado para o desenvolvimento do trabalho foi realizado através de uma investigação e revisão de documentos e materiais, mais especificamente da legislação tributária, tais como leis, decretos, portarias, medidas provisórias, normas, instrução normativas, atos declaratórios e índices econômicos. Ainda, utilizou-se um modelo de simulação para mensurar como alterações no sistema tributário incidente sobre o agronegócio impactariam no setor e na economia brasileira. Por fim, aplicou-se ainda, entrevistas com profissionais especialistas do setor tributário e do agronegócio, no qual foi abordado sobre a estrutura tributária como um todo, sobre os tributos e isenções fiscais incidentes sobre a cadeia produtiva do agronegócio e os impactos desses fatores no desenvolvimento econômico. Os resultados da pesquisa demonstram o peso da carga tributária incidente sobre a produção agropecuária e a agroindústria processadora, bem como os incentivos fiscais ou subsídios concedidos pelo Estado a esses setores, através de intervenção no domínio econômico. Tais resultados podem servir para que produtores e empresas privadas identifiquem os principais tributos e isenções a que estão sujeitos e como estes impactam seus custos produtivos e industriais, permitindo assim o desenvolvimento de um planejamento tributário. Conclui-se que a complexidade e o nível de taxação do sistema tributário incidente sobre o setor não seguem os preceitos desejáveis de sistemas tributários modernos, como simplicidade e neutralidade no que diz respeito à decisão de alocação de recursos pelos agentes econômicos. / Taxation is the main way the state has to raise funds and revenues, to guarantee the maintenance of its expenses, but also to support its government programs. In this context, the objective of the present research was to present and present a study on the current state of the tax burden in the entire agribusiness production chain, on taxes levied on the Brazilian agricultural, livestock and agroindustrial sectors, as well as to discuss how much these taxes Impact on productive costs, and how they influence or contribute to the development of the sector. To that end, the method used for the development of the work was done through an investigation and revision of documents and materials, specifically of the tax legislation, such as laws, decrees, ordinances, provisional measures, standards, normative instruction, declaratory acts and indexes and economic development. Also, a simulation model was used to measure how changes in the tax system affecting agribusiness would impact the Brazilian economy and the sector. Finally, interviews with professionals from the tax and agribusiness sectors were carried out, in which the tax structure as a whole was discussed on the taxes and tax exemptions on the agribusiness productive chain and the impacts of these factors on the economic development. The results of the research demonstrate the weight of the tax burden on agricultural production and agroindustry processing, as well as the fiscal incentives or subsidies granted by the State to these sectors through intervention in the economic domain. These results can be used for private producers and companies to identify the main taxes and exemptions to which they are subject and how they impact their productive and industrial costs, thus allowing the development of tax planning. It is concluded that the complexity and level of taxation of the tax system on the sector do not follow the desirable precepts of modern tax systems, such as simplicity and neutrality regarding the decision to allocate resources by economic agents.