This diploma thesis evaluates models of territorial self-government funding from the view of delegated powers in the Czech republic. To reach this goal, thesis is divided into four separated chapters. First chapter defines the function of local government, its position in present system of public administration, explains terms like own powers, extended powers and delegated powers. Second chapter of the work introduces valid legal framework about territorial self-government funding and each particular type of municipal government financing as well. It contains analysis of revenues and expenditures of municipalities and regions in last ten years particulary from 2002 to 2011. It clarifies historical development and gives more information about possible future process of municipal budgets. Third chapter deals with specific fund so called "contribution of execution of state administration". The last fourth part introduces budgetary allocation of municipality taxes and revenues - all according to valid legislation. It includes various suggestions of legal amendments of the budgetary allocation of taxes and their positive and negative effects as well.

Traditionally, it has been understood that taxes have only a collection purpose. Nevertheless, our constitutional tax legal system has allowed the existence of extra tribute taxes, that is, those who pursue “something else” Are they constitutionally legitimate? In this article, and on the basis of thejurisprudence of the Constitutional Court of Peru, the author explains its content and their sustenance, as well as its limits: the principles of Constitutional Tax Law. / Tradicionalmente se ha entendido que los tributos sólo cuentan con un propósito recaudatorio. Sin embargo, nuestro sistema constitucional tributario ha permitido la existencia de los tributos extrafiscales; aquellos que persiguen “algo más” ¿Son acaso constitucionalmente legítimos? En este artículo, y sobre la base de la jurisprudencia del Tribunal Constitucional del Perú, el autor explica su contendido y su sustento, así como sus límites: Los principios del Derecho Constitucional Tributario.

The first chapter analizes conditional assistance programs. They generate conflicting relationships between international financial institutions (IFIs) and member countries. The experience of IFIs with conditionality in the 1990s led them to allow countries more latitude in the design of their reform programs. A reformist government does not need conditionality and it is useless if it does not want to reform. A government that faces opposition may use conditionality and the help of pro-reform lobbies as a lever to counteract anti-reform groups and succeed in implementing reforms. The second chapter analizes economies saddled with taxes and regulations. I consider an economy in which many taxes, subsidies, and other distortionary restrictions are in place simultaneously. If I start from an inefficient laissez-faire equilibrium because of some domestic distortion, a small trade tax or subsidy can yield a first-order welfare improvement, even if the instrument itself creates distortions of its own. This may result in "welfare paradoxes". The purpose of the chapter is to quantify the welfare effects of changes in tax rates in a small open economy. I conduct the simulation in the context of an intertemporal utility maximization framework. I apply numerical methods to the model developed by Karayalcin. I introduce changes in the tax rates and quantify both the impact on welfare, consumption and foreign assets, and the path to the new steady-state values. The third chapter studies the role of stock markets and adjustment costs in the international transmission of supply shocks. The analysis of the transmission of a positive supply shock that originates in one of the countries shows that on impact the shock leads to an inmediate stock market boom enjoying the technological advance, while the other country suffers from depress stock market prices as demand for its equity declines. A period of adjustment begins culminating in a steady state capital and output level that is identical to the one before the shock. The the capital stock of one country undergoes a non-monotonic adjustment. The model is tested with plausible values of the variables and the numeric results confirm the predictions of the theory.

Made available in DSpace on 2017-06-01T18:18:36Z (GMT). No. of bitstreams: 1 alana_gemara_lopes_nunes_menezes.pdf: 1149608 bytes, checksum: 89ef2833dc55d1491a4f7657427503fd (MD5) Previous issue date: 2016-04-26 / This study deals with the question of the tax planning, more specifically, on the use by the Treasury of good faith and the theory of abuse of rights as grounds for barring the tax planning prepared by the taxpayer. This is because in the absence of specific legislation to regulate the issue, raised the hypothesis of good faith being used by the Treasury, as a criterion to be evaluated when it chooses to characterize as abusive the act or business prepared by the taxpayer with the intention to pay less tax. For this, initially drew up a history of good faith, since its inception, with the bona-fides, considered the origin of the principle, through its relationship with the theory of abuse of rights to its application to public law. Complementing the study analyzes the institute of tax planning, its concept, its phases, as well as its relation to comparative law, discussing how such orders have been fighting the plan considered abusive. Delimited these respects, treated the CARF, the second instance organ, responsible for the administrative trial on federal tax harvest, discussing various aspects of this, including administrative activism today, the issue of Provisional Measure No. 685 and finally the analysis of five judgments delivered by this body, aiming thus offer through an academic contribution, a better understanding of the legal phenomenon, making it possible to check whether there is coherence and uniformity in the decisions of this body, thus contributing, for greater security in relationships, enabling the protection of the rights of taxpayers. Evaluating decisions, we can see that the need for a tax extra motivation to perform the act or business becomes, in fact, the criteria chosen by CARF to approve or consider abusive planning presented by the taxpayer and not the analysis of the presence or not of good faith when performing the act or business. / O presente estudo versa sobre a questão relativa ao planejamento tributário, mais especificamente, sobre a utilização pelo Fisco da boa-fé e da teoria do abuso de direito como fundamentos para barrar o planejamento tributário elaborado pelo contribuinte. Isto porque, na falta de uma legislação específica que regule o tema, levanta-se a hipótese de a boa-fé estar sendo usada pela Fazenda como um critério a ser avaliado quando esta opta por caracterizar como abusivo o ato ou negócio elaborado pelo contribuinte, com a intenção de pagar menos tributo. Busca-se verificar se haveria uma uniformidade e coerência, por parte do CARF, no manejo destes institutos, que, sendo de Direito Civil, estariam sendo transpostos para a seara tributária. Para isso, inicialmente, traçou-se um histórico sobre a boa-fé, desde seu início, com a bona fides, considerada a origem do princípio, passando pela sua relação com a teoria do abuso de direito, até a sua aplicação ao Direito Público. Complementando o estudo, analisa-se o instituto do planejamento tributário, seu conceito, suas fases, assim como sua relação com o Direito Internacional, discutindo-se como tais ordenamentos vêm combatendo o planejamento considerado abusivo. Delimitados estes aspectos, tratou-se, mais especificamente, do CARF, órgão recursal de segunda instância, responsável pelos litígios na seara administrativa tributária federal, discutindo diversos aspectos relacionados a este, incluindo o ativismo administrativo na atualidade, a edição da Medida Provisória n° 685 e, por fim, a análise de cinco acórdãos proferidos por este órgão, objetivando oferecer, por meio de uma contribuição acadêmica, uma melhor compreensão do fenômeno jurídico, contribuindo, assim, para uma maior segurança nas relações, possibilitando a tutela dos direitos dos contribuintes. Os acórdãos utilizados na pesquisa foram retirados do site oficial deste tribunal, e os termos boa-fé e abuso de direito, usados como critério de busca. Avaliando as decisões, percebe-se que a necessidade de uma motivação extra tributária para a realização do ato ou negócio passa a ser, na verdade, o critério escolhido pelo CARF, para aprovar ou considerar abusivo o planejamento apresentado pelo contribuinte, e não a análise da presença ou não da boa-fé quando da realização do ato ou negócio.

Submitted by Biblioteca Central (biblioteca@unicap.br) on 2017-10-05T18:27:24Z No. of bitstreams: 1 albert_august_walter_van_drunen.pdf: 4227149 bytes, checksum: 0eb6076b3c70045f41efb15018c3bc06 (MD5) / Made available in DSpace on 2017-10-05T18:27:24Z (GMT). No. of bitstreams: 1 albert_august_walter_van_drunen.pdf: 4227149 bytes, checksum: 0eb6076b3c70045f41efb15018c3bc06 (MD5) Previous issue date: 2017-06-27 / Brazil has adopted a severe fiscal austerity regime as a means of combating the economic crisis through Constitutional Amendment No. 95/2016. In order to provide other solutions to deal with the crisis, especially in the Municipalities, since they are not covered by this constitutional amendment and also feel the effects of this serious crisis, the form of graduation of the ability to pay was analyzed, through of tax progressivity, in the IMI, considering only the urban buildings, one of the instruments used by this country in facing the crisis in 2016, after a disastrous experiment with an austerity regime in the period of 2011 to 2015, in addition to the verification of the possibility of applying this form of graduation of the ability to pay in the Tax on Urban Property and Land - IPTU of the Municipality of Recife / PE. The analysis was carried out with the use of bibliographical and documentary research, as well as the analysis of data provided by the Real Estate Registry of the Tax Unit of the Finance Department of the Municipality of Recife referring to the IPTU venous amounts and the Inter vivos Onerous Transmission Tax - ITBI, in the year 2015, a descriptive and explanatory analysis of all the material, as a way of verifying, starting from the question "would cause offense to the CRFB/88 the application of the form of graduation of the ability to pay, through the fiscal progressivity, carried out in IMI, in Portugal, in the IPTU of the Municipality of Recife / PE? ", the hypothesis that this form of graduation could be applied to the IPTU of the Municipality of Recife / PE. At the end of the analysis, this hypothesis was confirmed, and it was verified that more objectivity could be given in determining the IPTU calculation base, since the current way of establishing the tax base of this tax generates many difficulties for the taxpayer to understand the launch of the tax, in addition to presenting the inadequacy of the form of graduation of the ability to pay, through fiscal progressivity, performed by the Municipality of Recife / PE, considering the data of 2015. Finally, examples of how to improve the graduation of the ability to pay through fiscal progressivity in the Municipality. / O Brasil adotou como forma de combate à crise econômica um severo regime de austeridade fiscal através da Emenda Constitucional nº 95/2016. Com o intuito de fornecer outras soluções para o enfrentamento da crise, principalmente, nos Municípios, uma vez que não são abrangidos por aquela emenda constitucional e também sentem os efeitos dessa grave crise, analisou-se a forma de graduação da capacidade contributiva realizada, através da progressividade fiscal, no Imposto Municipal sobre Imóveis de Portugal - IMI, considerando apenas os prédios urbanos, um dos instrumentos utilizados por este país no enfrentamento da crise no ano de 2016, após uma experiência desastrosa com um regime de austeridade no período de 2011 a 2015, além da verificação da possibilidade de aplicação dessa forma de graduação da capacidade contributiva no Imposto sobre a Propriedade Predial e Territorial Urbana - IPTU do Município do Recife/PE. A análise foi realizada com a utilização de pesquisas bibliográfica e documental, além da análise de dados fornecidos pelo Cadastro Imobiliário da Unidade de Tributos da Secretaria de Finanças do Município do Recife referentes aos valores venais do IPTU e do Imposto sobre a Transmissão Onerosa Inter Vivos – ITBI, deste Município, no ano de 2015, procedendo-se a uma análise descritiva e explicativa de todo o material, como forma de verificar, partindo-se da pergunta “causaria ofensa à CRFB/88 a aplicação da forma de graduação da capacidade contributiva, através da progressividade fiscal, realizada no IMI, em Portugal, no IPTU do Município do Recife/PE?”, a hipótese de que poderia ser aplicada tal forma de graduação ao IPTU do Município do Recife/PE. Ao final da análise, restou-se confirmada esta hipótese, inclusive, verificando-se que poderia ser conferida maior objetividade na fixação da base de cálculo do IPTU, já que a atual forma de fixação da base de cálculo desse imposto gera muitas dificuldades para o contribuinte compreender o lançamento do imposto, além de se apresentar a inadequação da forma de graduação da capacidade contributiva, através da progressividade fiscal, realizada pelo Município do Recife/PE, considerando os dados de 2015. Por fim, apresentam-se exemplos de como melhorar a graduação da capacidade contributiva por meio da progressividade fiscal no Município.

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.

The article addresses the prospective responsibility of states to protect citizens from emigration pressures. After establishing the moral weight of theinterest in staying, the article proceeds to explain why the interest to stay is comparatively more resistant to restrictions than the interest in exercising freedom of movement across borders. On this basis, the argument is then advanced that immigration fees can be charged on (well-off) immigrants as a means to protect economically vulnerable residents in recipient countries from emigration pressures. The argument that I will advance is in at least one sense nonconsequentialist: it accounts for the need for immigration fees without relying on (problematic) assumptions about the consequences of immigration. Furthermore, the argument is also realistic in so far as it accepts that states have the right to restrict immigration.

This thesis deals with accounting and taxation aspects of transformations of business corporations. Specifically, it deals with division of business corporations, using the method of the classical division and spin-off. The firts part describes the theoretical basis for accounting, tax and legal issues of division. In the second part of the work the company is practically performed in two ways, which are compared in the final part of the work and a variant for the implementation is recommended

Master’s thesis deals with problems of external financing of a washing tubs WIP for company Renova Malec – Kadlec s.r.o., concretely the selection of fading between the financial leasing and Bank loan. The work focuses on comparing specific on comparing and bank. The goal of the thesis is to select the most appropriate funding method.

Focus of this diploma thesis is the proposal of Council Directive on a Common Consolidated Corporate Tax base. The proposal is analyzed in broader contexts, the selected aspects of it are compared to current corporate tax systems of selected states of EU, emphasis is on available methods of tax optimization. Calculation and optimization of tax liability are demonstrated on model cases of taxpayers, including recommendations for taxpayers regarding the application of the directive, in case it should be adopted.