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.

Bibliography: pages 133-135. / There is an administrative law relationship between the taxpayer and the Commissioner for Inland Revenue, (hereinafter referred to as 'the Commissioner') The basis of this relationship is that the Commissioner is required to collect tax and the taxpayer is required to pay the tax. In exercising his powers under the Income Tax Act No. 58 of 1962 (hereinafter referred to as the Act), the Commissioner has been conferred with discretionary powers. In this thesis, this administrative law relationship is examined with specific reference to the means of regulating the exercise by the Commissioner of his discretionary powers. There are a number of ways in which the discretionary powers of the Commissioner may be regulated. Generally discretion may be regulated by 'rule based administrative action' (1). This means that discretionary power is exercised subject to internal rules which state how discretionary power must be exercised. Another method of regulating the exercise of discretionary power is subsumed under the category of 'adjudicative techniques of decision' (2). The essence of the latter category is that the affected person participates in the decision which affects him. The exercise of discretionary power may be regulated furthermore if the Minister who has responsibility for the Department is required to be responsible for and account publicly for the actions of his subordinate. In this thesis, examples of rule based administrative action and adjudicative techniques of decision are examined.

En el Perú, la principal fuente de ingresos financieros propios a las municipalidades es por medio del impuesto predial, generado por las edificaciones o predios de los ciudadanos dentro de su jurisdicción. Por consiguiente, la gestión tributaria es muy importante que se desarrolle adecuadamente en una municipalidad, dado que esta ayudará a mejorar las labores de cada funcionario y demostrando la capacidad del titular en la organización. El objetivo principal de la presente investigación fue evaluar la gestión tributaria y su influencia en la recaudación del impuesto predial en la municipalidad Distrital de Puerto Eten 2018-2021. Asimismo, tuvo un enfoque mixto, con tipo de investigación básica de nivel descriptivo con un diseño no experimental, la técnica aplicada para el muestreo es no probabilística y para la recolección de datos se aplicó la técnica de la entrevista y análisis documental. Finalmente, evaluando la gestión tributaria del impuesto predial se determinaron muchas falencias e inconsistencias, que ha venido arrasando desde años anteriores, perjudicando los ingresos de la municipalidad, siendo su principal fuente de ingresos la recaudación del impuesto predial. Es por ello que se propuso mecanismos y estrategias de recaudación del impuesto predial, para así mejorar la gestión tributaria en la municipalidad de Puerto Eten. / In Peru, the main source of municipalities' own financial income is through property tax, generated by the buildings or properties of the citizens within their jurisdiction. Therefore, tax management is very important to be properly developed in a municipality, since it will help to improve the work of each official and demonstrate the capacity of the owner in the organization. The main objective of the present research was to evaluate tax management and its influence on property tax collection in the District Municipality of Puerto Eten 2018-2021. Likewise, it had a mixed approach, with basic research type of descriptive level with a nonexperimental design, the technique applied for sampling is non-probabilistic and for data collection the technique of interview and documentary analysis was applied. Finally, evaluating the tax management of the property tax, many shortcomings and inconsistencies were determined, which has been dragging from previous years, damaging the income of the municipality, being its main source of income the collection of property tax. For this reason, mechanisms and strategies for property tax collection were proposed in order to improve tax management in the municipality of Puerto Eten.

Revenue collection agencies across the world aim to maximise revenue collection by minimising tax noncompliance. The different types of tax noncompliance are collectively referred to as the tax gap phenomenon, which revenue collection agencies address by means of various enforcement approaches and capabilities. Much like any organisation, the resources required to execute these capabilities are finite and require accurate organisational decision-making in order to make optimal use thereof. Information technology, and specifically decision support systems (DSS), is critical in enabling this decision-making process. Using the Structuration Model of Technology, the information needs, demand and offerings of revenue collection agencies are explored given their objective of narrowing the tax gap phenomenon using DSS. Emphasis is placed on the manner in which IT is used to address taxpayer noncompliance, the way in which IT supports knowledge creation and subsequently also facilitate the decision-making process of tax practitioners, and also the different types of IT offerings made available to decision-makers in the form of DSS. In doing so, this research presents the results of a case study on the South African Revenue Service in which a conceptual decision support system framework is developed aimed at minimising the tax gap phenomenon. The research is conducted as a qualitative single case study and presented through a narrative analysis. The framework is systematically constructed as the research findings emerge and concluded by means of a framework validation and transfer ability test. The research result is a conceptual DSS framework acting as a reference point to other revenue collection agencies with the objective of addressing taxpayer noncompliance through DSS. / Jurisprudence / D. Phil. (Information Systems)

O estudo da moeda contribui para a compreensão da dinâmica do Antigo Sistema Colonial. Entre Portugal e Brasil, no seiscentos, ocorria uma evasão monetária em virtude, sobretudo, das vantagens comerciais fundadas no exclusivo metropolitano. Esta evasão foi agravada pela lei de 4 de agosto de 1688, que determinava um aumento de 20% no valor extrínseco das moedas portuguesas e que as patacas espanholas deveriam correr a peso pela razão de 100 réis a oitava. O objetivo da lei era combater o cerceio e evitar a evasão monetária na metrópole. Entretanto, no Brasil, cujo meio circulante era composto predominantemente por patacas cerceadas, houve resistências, insatisfações e até motins contra a implementação da lei, que diminuiria o valor extrínseco do dinheiro dos moradores na colônia. O governador-geral Câmara Coutinho publicou e fez cumprir a lei, o que intensificou ainda mais o escoamento de moedas do Brasil para Portugal, acentuando ainda mais as dificuldades dos senhores de engenho e lavradores, num momento crítico da produção açucareira. Quando a escassez de dinheiro comprometeu a arrecadação, ordenou-se a fundação da Casa da Moeda na Bahia para produção de moedas provinciais. / The study of currency contributes to the understanding of the dynamics of the Old Colonial System. Between Portugal and Brazil in the seventeenth century, there was a evasion of coins due mainly to commercial advantages based on metropolitan exclusive. This evasion was intensified by the law of August 4th, 1688, which determined an increase of 20% in the extrinsic value of the Portuguese coins, and that the Spanish patacas should run by the weight ratio of 100 reis by one eighth. The purpose of the law was to combat the curtailment and prevent the evasion of coins in the metropolis. However, in Brazil, whose currency was composed predominantly by curtailed patacas, there were resistances, dissatisfaction and even riots against the implementation of the law, which would decrease the extrinsic value of the money of the residents in the colony. The general governor Câmara Coutinho published and did comply with the law, which further intensified the flow of coins from Brazil to Portugal, further accentuating the difficulties of the senhores de engenho and lavradores, at a critical moment in sugar production. When the money shortage undertook the tax collection, it was ordered the founding of the Mint in Bahia for the production of provincial coins.

Made available in DSpace on 2016-04-26T20:21:13Z (GMT). No. of bitstreams: 1 Carlos Eduardo Gonzales Barreto.pdf: 756406 bytes, checksum: 4eb2872513cee7c67a2cffe9227dcd75 (MD5) Previous issue date: 2012-10-17 / This master thesis has as purpose, given the current importance of tax collection in the national scenario, to analyze how this institute is tutored in Brazil by the criminal law and procedural criminal law. Thus, aiming at reaching this object, it was primarily performed a study of the history and characteristics of the Democratic Rule-Of-Law State, adopted in the Federal Constitution of 1988, of its supporting pillars, namely, the sovereignty, citizenship and the dignity of the human person and also the constitutional principles that guide the punitive power of the State. Thereafter, in an analysis on the advance of global criminality, which has as main figure the Economic Criminal Law, it was found that under the pretext of combating it, the society started to clamor for a more punitive State, which, consequently, leaded in certain moments to a reduction of the individual rights and guarantees. In Brazil, this reflex could be seen in the tax crimes, when the Judiciary allowed, as a manner of combating the tax criminality, the use of generic denounces. Still based on the purpose of this work, it is important to emphasize that the protection given by the Federal Constitution to the tax order about Brazil, which, in thesis would justify the application of the criminal and procedural criminal tutelage over this institute. To that end, a complete approach on the typical figures and the criminal procedure of the tax crimes provided in Law No. 8.137/90 is performed, and how these crimes are treated in countries like Portugal and Spain, which have a historic and cultural connection with Brazil. Finally, in spite of the Brazilian legislator using the criminal tutelage in the protection of the tax order, it is also verified that the great objective of the State in the criminal tax area is to ensure the tax collection. That premise may be proven before the history of laws that allowed, and still allow, the suspension or extinction of the punitive claim before the tax payment in installments or payment of the tax debt, respectively, which raises the discussion on the real necessity of criminalization of tax torts / A presente dissertação de mestrado tem por objetivo, diante da atual importância da arrecadação tributária no cenário nacional, analisar como este instituto é tutelado no Brasil pelo direito penal e processual penal. Assim, visando alcançar este objetivo, primeiramente realizou-se um estudo da história e das características do Estado Democrático de Direito, adotado na Constituição Federal de 1988, de seus pilares de sustentação, quais sejam, a soberania, cidadania e a dignidade da pessoa humana e também dos princípios constitucionais orientadores do poder punitivo do Estado. Em seguida, numa análise sobre o avanço da criminalidade global, que tem como figura principal, o Direito Penal Econômico, constatou-se que, sob o pretexto de combatê-la, a sociedade passou a clamar por um Estado mais punitivo, que, consequentemente, levou em determinados momentos a uma diminuição dos direitos e garantias individuais. No Brasil, este reflexo pôde ser visto nos crimes tributários, quando foram permitidas pelo Poder Judiciário, como forma de combater a criminalidade tributária, a utilização de denúncias genéricas. Ainda com base no objeto deste trabalho, destaca-se a proteção que a Constituição Federal destina a ordem tributária sobre Brasil, que, em tese justificaria a aplicação da tutela penal e processual penal sobre este instituto. Para tanto, é realizado um estudo completo a respeito das figuras típicas e ao processo penal dos delitos tributários previstos na Lei nº 8.137/90, e como estes crimes são tratados em países como Portugal e Espanha, que mantém uma ligação histórica e cultural com o Brasil. Por fim, em que pese o legislador brasileiro utilizar a tutela penal na proteção da ordem tributária, verifica-se também que o grande objetivo do Estado na seara penal tributária é garantir a arrecadação tributária. Esta premissa pode ser comprovada diante do histórico de leis que permitiram e, ainda permitem, a suspensão ou extinção da pretensão punitiva mediante o parcelamento ou pagamento do débito tributário, respectivamente, o que suscita a discussão acerca da real necessidade de criminalização dos ilícitos tributários

Revenue collection agencies across the world aim to maximise revenue collection by minimising tax noncompliance. The different types of tax noncompliance are collectively referred to as the tax gap phenomenon, which revenue collection agencies address by means of various enforcement approaches and capabilities. Much like any organisation, the resources required to execute these capabilities are finite and require accurate organisational decision-making in order to make optimal use thereof. Information technology, and specifically decision support systems (DSS), is critical in enabling this decision-making process. Using the Structuration Model of Technology, the information needs, demand and offerings of revenue collection agencies are explored given their objective of narrowing the tax gap phenomenon using DSS. Emphasis is placed on the manner in which IT is used to address taxpayer noncompliance, the way in which IT supports knowledge creation and subsequently also facilitate the decision-making process of tax practitioners, and also the different types of IT offerings made available to decision-makers in the form of DSS. In doing so, this research presents the results of a case study on the South African Revenue Service in which a conceptual decision support system framework is developed aimed at minimising the tax gap phenomenon. The research is conducted as a qualitative single case study and presented through a narrative analysis. The framework is systematically constructed as the research findings emerge and concluded by means of a framework validation and transfer ability test. The research result is a conceptual DSS framework acting as a reference point to other revenue collection agencies with the objective of addressing taxpayer noncompliance through DSS. / Jurisprudence / D. Phil. (Information Systems)

Centre for Accounting Studies / M. Phil. (Accounting Science with specialization in Taxation)

O estudo da moeda contribui para a compreensão da dinâmica do Antigo Sistema Colonial. Entre Portugal e Brasil, no seiscentos, ocorria uma evasão monetária em virtude, sobretudo, das vantagens comerciais fundadas no exclusivo metropolitano. Esta evasão foi agravada pela lei de 4 de agosto de 1688, que determinava um aumento de 20% no valor extrínseco das moedas portuguesas e que as patacas espanholas deveriam correr a peso pela razão de 100 réis a oitava. O objetivo da lei era combater o cerceio e evitar a evasão monetária na metrópole. Entretanto, no Brasil, cujo meio circulante era composto predominantemente por patacas cerceadas, houve resistências, insatisfações e até motins contra a implementação da lei, que diminuiria o valor extrínseco do dinheiro dos moradores na colônia. O governador-geral Câmara Coutinho publicou e fez cumprir a lei, o que intensificou ainda mais o escoamento de moedas do Brasil para Portugal, acentuando ainda mais as dificuldades dos senhores de engenho e lavradores, num momento crítico da produção açucareira. Quando a escassez de dinheiro comprometeu a arrecadação, ordenou-se a fundação da Casa da Moeda na Bahia para produção de moedas provinciais. / The study of currency contributes to the understanding of the dynamics of the Old Colonial System. Between Portugal and Brazil in the seventeenth century, there was a evasion of coins due mainly to commercial advantages based on metropolitan exclusive. This evasion was intensified by the law of August 4th, 1688, which determined an increase of 20% in the extrinsic value of the Portuguese coins, and that the Spanish patacas should run by the weight ratio of 100 reis by one eighth. The purpose of the law was to combat the curtailment and prevent the evasion of coins in the metropolis. However, in Brazil, whose currency was composed predominantly by curtailed patacas, there were resistances, dissatisfaction and even riots against the implementation of the law, which would decrease the extrinsic value of the money of the residents in the colony. The general governor Câmara Coutinho published and did comply with the law, which further intensified the flow of coins from Brazil to Portugal, further accentuating the difficulties of the senhores de engenho and lavradores, at a critical moment in sugar production. When the money shortage undertook the tax collection, it was ordered the founding of the Mint in Bahia for the production of provincial coins.

El presente trabajo de investigación busca encontrar en que forma las transferencias del Programa de Incentivos a la Mejora de la Gestión Municipal afectan el nivel de recaudación del impuesto predial por parte de los gobiernos locales. Con un panel de datos para 34 municipalidades para el periodo 2010-2018, estimamos una ecuación que recoge la relación entre ambas variables empleando un modelo econométrico de efetos fijos. Los resultados muestran que las transferencias afectan negativamente la recaudación del impuesto predial actuando como un sustituto de ingresos. / This paper seeks to find out how the transfers of the "Programa de Incentivos a la Mejora de la Gestión Municipal" affect the level of property tax collection by local governments. With a data panel for 34 municipalities for the 2010-2018 period, we estimate an equation that captures the relationship between both variables using a fixed-effect econometric model. The results show that transfers negatively affect the collection of property tax acting as a substitute for income. / Trabajo de investigación