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CONTROLE DE GESTÃO DA PARTICIPAÇÃO NO PRODUTO DA ARRECADAÇÃO DO ICMS NO MUNICÍPIO DE FLORIANÓPOLISCoan, édio Jácomo 13 April 2005 (has links)
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Previous issue date: 2005-04-13 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The work describes the management control on the participation of the ICMS tax collection at
the city of Florianópolis. For that, an explored survey was required, by a precisely case study
at the Florianópolis town hall. The unity analyzed was the sector of economic movement
control from the inspection section of the secretary s finance Office of the town hall. The
dates were collected from documents of that sector, related to the period of 2000 to 2004 and
submitted to quantitative and qualitative analyses. The results point to a need on the structural
definition on the sector of economic movement control on the organization Chat of the town
hall, just as well as the restructure of the technical team and the equipments. The conclusion is
that the management control on the participation of the ICMS tax collection at the city of
Florianópolis has a minimum structure, which needs to be improved. The creation of a
specific institution on the organization Chat of the town hall can contribute, and for that a bill
has to be approved by the legislative. The creation of this institution implies on physic
restructure, technical and staff. Also requires the elaboration of a flow of detailed procedures
on the various steps to establish a standard on procedures to serve as an orientation for the
ones responsible for the routines and everybody else that is interested. / O trabalho descreve o controle de gestão da Participação no Produto da Arrecadação do ICMS
no Município de Florianópolis. Para tanto, realizou-se pesquisa exploratória, por meio de um
estudo de caso, especificamente na Prefeitura Municipal de Florianópolis. A unidade de
análise foi o setor do Controle do Movimento Econômico da Divisão de Fiscalização da
Secretaria Municipal de Finanças. Os dados foram coletados em documentos do referido
setor, relativo ao período de 2000 a 2004 e submetidos à análise quantitativa e qualitativa. Os
resultados da pesquisa apontam para a necessidade de definição estrutural do setor do
Controle do Movimento Econômico no organograma da Prefeitura Municipal de
Florianópolis, assim como a reestruturação da equipe técnica e dos equipamentos de suporte.
Conclui-se que o controle de gestão da Participação no Produto da Arrecadação do ICMS no
Município de Florianópolis apresenta estrutura mínima, que precisa ser aprimorada. A criação
de órgão específico no organograma da Secretaria Municipal de Finanças/Receita da
Prefeitura Municipal de Florianópolis pode contribuir, o que deve dar-se através de Projeto de
Lei a ser encaminhado ao Legislativo Municipal. A criação deste órgão implica em
reestruturação física, técnica e de pessoal. Também exige a elaboração de fluxo de
procedimentos detalhados das várias etapas para a padronização de procedimentos e servir de
orientação aos responsáveis pelas rotinas e demais interessados.
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A history of the direct taxation of the African people of Kenya, 1895-1973Tarus, Isaac Kipsang January 2005 (has links)
This study examines the origin, the manifestation and impact of the direct taxation of Africans in Kenya. While the state had several reasons for imposing taxation on Africans, the basic factor weighed on the need for a definitive source of revenue. For most of the colonial period, this aggregated to about 37½ percent of the total revenues. The thesis shows how taxes were collected from Africans, how this led to participation in the cash economy and how they continually resisted and evaded such taxation. Tax collection was synonymous with colonialism and this was manifested through the central role of chiefs, who used taxes and force to coerce Africans into migrant wage labour. Through taxation policies, legislation and African resourcefulness, migrant wage labour served the needs of a colonial capitalist settler economy. In this way, the colonial state revealed its capacity for dominance, power and exploitation. Evidence has been adduced to show that African taxation was an important factor in Kenya’s administrative, political and economic development. The policy of African taxation, land loss and poor working conditions are remembered as having interfered with African mechanisms for accumulating wealth. One of the main objections of the payment of taxes was the manner of its collection. Those unable to pay were imprisoned or detained while many took to instant flight at the sight of the tax collector. The thesis shows that in spite of all these harsh tax collection methods, peasants remained largely resilient and industrious. The Mau Mau movement was the culmination of various peasant grievances in which the colonial state used steep taxation as a counter-insurgency measure. Kenya’s independence in 1963, however, never altered the predatory nature of the state. Subtle, opportunistic and overt ways continued to be used to extract taxes from the peasants and the working class. It was not until 1973 that the much-hated colonial poll tax that had been renamed as graduated poll tax was abolished and replaced by indirect taxation. Finally, taxation like other colonial legacies has endured and has become one of the most important sources of revenue for the government to manage its fiscal policies.
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Search and seizure of documents in the investigation of tax-related casesMudaly, Lindsay 09 1900 (has links)
The goal of this research was to determine the procedures used for conducting a
search and seizure in a tax-related offence in terms of the Criminal Procedure Act,
Act 51 of 1977. Aspects that cause problems for the South African Revenue Service
(SARS) investigators are the application for a search warrant and the activities that
take place before, during and after the search and seizure.
An introduction, definition and explanation are given of certain key concepts such as
forensic and criminal investigations, as well as their objectives and purpose. The
various search methods are also discussed and explained as are the chain of
custody and evidence in general.
A large part of this research deals with the legal requirements for a search and
seizure in a tax-related offence and encompasses issues such as the procedures for
obtaining a search warrant, pre-raid briefing, conducting the search, and the seizing
of, marking, storage and disposal of documents.
The findings of the research are discussed and recommendations subsequently
made regarding the shortcomings identified. The findings that were made related to
the process and procedure to obtain a search warrant, the actual execution of a
search and seizure and the legislation that authorises searches and seizures in taxrelated
offences. Further findings were made in respect of the mandate of SARS
criminal investigators to investigate, the admissibility of evidence obtained from a
search and seizure and the marking, recording, storage and disposal of seized
items. Recommendations were made regarding training, improved communication
and skills transfer to address the shortcomings identified. / Police Practice / (M.Tech. (Forensic investigation))
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Limitações aos deveres instrumentais tributários (aplicação do art. 113, §2º do código tributário nacional) / Limits to the imposition of ancillary obligations (applicability of article 113, §2º of Brazilian Tax Code)Takano, Caio Augusto 15 September 2015 (has links)
Pouca atenção tem merecido o estudo dos deveres instrumentais tributários pelos estudiosos do direito tributário em nosso país, com a preocupação de conferir contornos nítidos ao regime jurídico dos deveres instrumentais dentro do sistema tributário brasileiro e, em especial, de examinar a quais limitações está adstrita a Administração Pública na imposição desses deveres. O presente trabalho visa tentar suprir, em alguma medida, essa lacuna, promovendo uma análise das limitações à imposição de deveres instrumentais tributários, que leve em consideração, não apenas os princípios que conformam seu regime jurídico, mas, principalmente, a existência de regras objetivas disciplinando o tema, partindo-se da premissa de que, genericamente, dicções principiológicas, por sua abstração, não são suficientes para a adequada regulação das condutas intersubjetivas, seja entre particulares, seja entre estes e o Poder Público. Merecerá especial atenção a regra inserta no art. 113, §2º do Código Tributário Nacional, de forte vocação limitadora, especificamente no que tange à investigação do conteúdo semântico da expressão interesse da arrecadação ou da fiscalização dos tributos, que, a nosso ver, constitui a pedra-de-toque do regime jurídico dos deveres instrumentais e das sanções punitivas impostas em virtude de seu descumprimento. Por fim, buscar-se-á conferir a devida importância aos custos de conformidades e demonstrar que seu estudo é relevante para o sistema tributário, na medida em que tais custos, enquanto efeito econômico da imposição de deveres instrumentais, implicam efeitos relevantes no âmbito jurídico, inclusive restrições no âmbito de proteção de direitos fundamentais dos contribuintes. / The study of ancillary obligations has often been neglected by scholars of Tax Law in Brazil, namely studies concerned about defining the outlines of its framework within Brazilian tax system and, especially, to which boundaries is the Public Administration bound when imposing such obligations. This study aims to overcome this gap to some extent, providing a comprehensive analysis of the limitations to the imposition of tax ancillary obligations, investigating not only the legal principles that conform its framework, but, first and foremost, the existence of objective rules addressing this subject, based on the premise that, generically, legal principles themselves, due their natural abstraction trait, are insufficient to satisfactorily regulate inter-subjective behaviors, whether between individuals or between individuals and State. The rule set forth by article 113, §2º of Brazilian Tax Code will receive special attention in the proposed analysis, due its limit-orientation, particularly in regard to the investigation of the semantic content of the expression interest of tax collection or tax inspection, which represents the touchstone of the tax ancillary obligations framework, as well of the punitive sanctions imposed due its incompliancy. At last, this study will attempt to give appropriate relevance to the compliance costs, by demonstrating that they matter to a tax system, as such costs, despite being an economic effect of the imposition of tax ancillary obligations, do affect the legal system and, for such, also implies legal effects, as restrictions in the scope of protection of taxpayers fundamental rights.
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Limitações aos deveres instrumentais tributários (aplicação do art. 113, §2º do código tributário nacional) / Limits to the imposition of ancillary obligations (applicability of article 113, §2º of Brazilian Tax Code)Caio Augusto Takano 15 September 2015 (has links)
Pouca atenção tem merecido o estudo dos deveres instrumentais tributários pelos estudiosos do direito tributário em nosso país, com a preocupação de conferir contornos nítidos ao regime jurídico dos deveres instrumentais dentro do sistema tributário brasileiro e, em especial, de examinar a quais limitações está adstrita a Administração Pública na imposição desses deveres. O presente trabalho visa tentar suprir, em alguma medida, essa lacuna, promovendo uma análise das limitações à imposição de deveres instrumentais tributários, que leve em consideração, não apenas os princípios que conformam seu regime jurídico, mas, principalmente, a existência de regras objetivas disciplinando o tema, partindo-se da premissa de que, genericamente, dicções principiológicas, por sua abstração, não são suficientes para a adequada regulação das condutas intersubjetivas, seja entre particulares, seja entre estes e o Poder Público. Merecerá especial atenção a regra inserta no art. 113, §2º do Código Tributário Nacional, de forte vocação limitadora, especificamente no que tange à investigação do conteúdo semântico da expressão interesse da arrecadação ou da fiscalização dos tributos, que, a nosso ver, constitui a pedra-de-toque do regime jurídico dos deveres instrumentais e das sanções punitivas impostas em virtude de seu descumprimento. Por fim, buscar-se-á conferir a devida importância aos custos de conformidades e demonstrar que seu estudo é relevante para o sistema tributário, na medida em que tais custos, enquanto efeito econômico da imposição de deveres instrumentais, implicam efeitos relevantes no âmbito jurídico, inclusive restrições no âmbito de proteção de direitos fundamentais dos contribuintes. / The study of ancillary obligations has often been neglected by scholars of Tax Law in Brazil, namely studies concerned about defining the outlines of its framework within Brazilian tax system and, especially, to which boundaries is the Public Administration bound when imposing such obligations. This study aims to overcome this gap to some extent, providing a comprehensive analysis of the limitations to the imposition of tax ancillary obligations, investigating not only the legal principles that conform its framework, but, first and foremost, the existence of objective rules addressing this subject, based on the premise that, generically, legal principles themselves, due their natural abstraction trait, are insufficient to satisfactorily regulate inter-subjective behaviors, whether between individuals or between individuals and State. The rule set forth by article 113, §2º of Brazilian Tax Code will receive special attention in the proposed analysis, due its limit-orientation, particularly in regard to the investigation of the semantic content of the expression interest of tax collection or tax inspection, which represents the touchstone of the tax ancillary obligations framework, as well of the punitive sanctions imposed due its incompliancy. At last, this study will attempt to give appropriate relevance to the compliance costs, by demonstrating that they matter to a tax system, as such costs, despite being an economic effect of the imposition of tax ancillary obligations, do affect the legal system and, for such, also implies legal effects, as restrictions in the scope of protection of taxpayers fundamental rights.
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Mitwirkungspflichten des Steuerpflichtigen und Folgen ihrer Verletzung : unter besonderer Berücksichtigung der Dokumentationspflichten bei Verrechnungspreisen /Lindenthal, Steffen Alexander. January 2006 (has links)
Zugl.: Trier, University, Diss., 2006. / Literaturverz.
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Search and seizure of documents in the investigation of tax-related casesMudaly, Lindsay 09 1900 (has links)
The goal of this research was to determine the procedures used for conducting a
search and seizure in a tax-related offence in terms of the Criminal Procedure Act,
Act 51 of 1977. Aspects that cause problems for the South African Revenue Service
(SARS) investigators are the application for a search warrant and the activities that
take place before, during and after the search and seizure.
An introduction, definition and explanation are given of certain key concepts such as
forensic and criminal investigations, as well as their objectives and purpose. The
various search methods are also discussed and explained as are the chain of
custody and evidence in general.
A large part of this research deals with the legal requirements for a search and
seizure in a tax-related offence and encompasses issues such as the procedures for
obtaining a search warrant, pre-raid briefing, conducting the search, and the seizing
of, marking, storage and disposal of documents.
The findings of the research are discussed and recommendations subsequently
made regarding the shortcomings identified. The findings that were made related to
the process and procedure to obtain a search warrant, the actual execution of a
search and seizure and the legislation that authorises searches and seizures in taxrelated
offences. Further findings were made in respect of the mandate of SARS
criminal investigators to investigate, the admissibility of evidence obtained from a
search and seizure and the marking, recording, storage and disposal of seized
items. Recommendations were made regarding training, improved communication
and skills transfer to address the shortcomings identified. / Police Practice / (M.Tech. (Forensic investigation))
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Taxação diferenciada sobre firmas, má alocação dos recursos e produto de longo prazoArnold, Stefan Carvalho 29 July 2011 (has links)
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Previous issue date: 2011-07-29 / How can the tax structure of a country affect its long term product? Trying to answer this question we consider a neoclassical growth model with heteregeneous production plants as in Restuccia and Rogerson (2008). Scparating the plants in 3 different groups, the small, the medium and the big, we define the tax structure as the set of taxes that are charged over the plants revenuc. Based on a steady state equilibrium where the small plants have their income taxed at 18%, the medium at 30% and the big at 50%, this dissertation rnakes series of nurnerical exercises in order to identify potential gains / losses of changing the tax structure. / O quanto e como a estrutura tributária adotada por um país pode afetar seu produto de longo prazo? Para tentar responder essa pergunta, usamos um modelo de crescimento neoclássico com plantas heterogêneas desenvolvido por Restuccia e Rogerson (2008). Separando as plantas em três diferentes subgrupos, as pequenas, as médias e as grandes, definimos estrutura tributária como sendo o conjunto de taxas cobradas sobre a receita de cada um dos tipos de planta. Partindo-se então de um equilíbrio de estado estacionário onde as plantas pequenas tem sua receita taxada em 18%, as médias em 30% e as grande em 50%, essa dissertação faz uma série de exercícios numéricos com o intuito de identificar possíveis ganhos/perdas de se alterar a estrutura tributária vigente.
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Voluntary disclosure programmes and tax amnesties: an international appraisalJaramba, Toddy January 2014 (has links)
Tax amnesties are government programs that typically allow a short period of time for tax evaders to voluntarily repay previously evaded taxes without being subject to penalties and prosecution that discovery of such tax evasion normally brings. Tax amnesties differ widely in terms of coverage, tax types, and incentives offered. A state’s Voluntary Disclosure Programme is another avenue available to taxpayers to assist them in resolving their state tax delinquencies. This programme is an on-going programme as compared to a tax amnesty, which is there for a limited time period only. The main goal of the research was to describe the tax amnesty and the voluntary disclosure programmes in South Africa and to assess their advantages and disadvantages. This thesis also discussed another form of voluntary disclosure programme, referred to as an Offshore Voluntary Disclosure Programme, which allows taxpayers with unreported foreign bank accounts, and presumably unreported foreign income, to voluntarily disclose their affairs. The study found that, due to tax amnesties, Government raises more tax revenue not only in the short run from collecting overdue taxes but also by bringing former non-filers back into the tax system for the long run. It was also found that, initially short-run revenue brought in from overdue taxes will be positive for the first amnesty and then decline each time the amnesty is offered repeatedly. The reason for the decline in revenue might be that tax amnesties provide incentives for otherwise honest taxpayers to start evading taxes because they will anticipate the offering of future amnesties, thereby weakening tax compliance. The costs associated with amnesty programmes include negative long run revenue impact and also that amnesty programmes reduce compliance by taxpayers in the long-run. In South Africa tax amnesties, especially the voluntary disclosure programme, are likely to be successful since they will increase the revenue yield and also bring non-filers back on the tax rolls.
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Lafferova křivka a její ověření / The Laffer Curve and Its VerificationZadražilová, Jana January 2007 (has links)
The thesis deals with a conception of the Laffer curve. It shows up economic chain of events of the Laffer curve origin. The conception is upgraqded by administrative costs of tax collection, thesis put into the connection tax rate and tax efficiency through this way. Further, there is checked by statistical software relation between tax yield and tax rate. There is also made quantification of administrative costs of the tax collection.
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