Made available in DSpace on 2016-04-26T20:27:50Z (GMT). No. of bitstreams: 1 Sylvio Cesar Afonso.pdf: 953847 bytes, checksum: b4ade45ed7c9cf0b0f996bf502510b7a (MD5) Previous issue date: 2008-09-01 / The Tax Law is one of the most complex and fascinating branches of the Brazilian Law, and is certainly the most controversial and conflicting. This conflicting nature derives from the current incompatibility between the tax burden and the quality of the public utilities rendered, and also the continuous violation of the constitutional principles, causing a disagreement among the taxpayers. The purpose of this work is to confront the constitutional, legal and academic analysis, related to the systems of establishment, calculation and collection of the Individual Income Tax IRPF, with a practical analysis, meaning the specific way the taxpayer obtains the effective tax calculation basis and calculates the amount due. In this sense, the direction given by the constitutional provision is to focus on the balance of the conflicting relation between the Tax Administration and the taxpayers, and also the ethics on tax matters, imposing that the public interest respects the individual and collective rights and duties established by the Brazilian Federal Constitution. However, provided the existence of some conflicting practical issues of the taxation herein mentioned, this study intends to approach in more details a few current situations presenting incompatibility / O Direito Tributário é um dos mais complexos e fascinantes dos ramos do nosso Direito, assim como é, certamente, o mais conflitante e polêmico. Esta natureza conflitante decorre da candente incompatibilidade entre a carga tributária e a qualidade dos serviços públicos prestados em contrapartida, além das constantes violações aos princípios constitucionais, causando assim inconformismo por parte dos contribuintes em geral. O objetivo do presente estudo é confrontar as análises constitucional, legal e acadêmica, relacionadas à sistemática de instituição, apuração e cobrança do Imposto sobre a Renda da Pessoa Física IRPF, com a análise prática, ou seja, com a forma pela qual o contribuinte apura a efetiva base de cálculo do tributo e calcula o montante devido. Neste diapasão, a direção encontrada nos preceitos constitucionais é a busca do equilíbrio da relação conflituosa entre Fisco e contribuinte, e da ética fiscal, impondo que o interesse público respeite os direitos e garantias fundamentais instituídos pela Constituição Federal. Porém, em função da existência de algumas questões práticas conflitantes da exação em comento, o presente estudo pretende abordar também mais detalhadamente certas situações de incompatibilidade existentes

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

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

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

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

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

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

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

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

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