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The Role of Financial Strain in Adult Binge Alcohol, Cannabis, CNS Depressant, Stimulant, and Poly-drug Use, and Mitigating Effects of Earned Income Tax Credit Policies: A Longitudinal Study Using PATH Data.Gutkind, Sarah January 2024 (has links)
Financial strain and substance use are widespread in the United States (US), as many adults struggle to meet basic financial needs. There are many contributing causes of financial strain, such as unemployment or job loss and poverty or income loss. However, financial strain is distinct from its sources, as the experience of strain (i.e., inability to pay for bills, housing, healthcare, or food) may be necessary to produce a stress response that prompts substance use as a coping mechanism. Studies examining the relationship between financial strain and substance use have predominantly focused on the association between financial strain and alcohol use or acute financial strain due to brief changes in employment or income. However, there is a need to examine whether the relationship between financial strain and substance use varies by substance and the duration of financial strain (e.g., acute or brief financial strain, chronic or persistent financial strain, or intermittent financial strain due to repeated periods of financial strain). Several social safety net programs may mitigate financial strain, such as Unemployment Insurance, the Temporary Assistance for Needy Families program, the Supplemental Nutritional Assistance Program, and economic policies such as the federal Earned Income Tax Credit (EITC). Anti-poverty programs such as the federal EITC may provide an opportunity to reduce financial strain and subsequent substance use by providing financial support to low-income working populations.
The purpose of this dissertation was to provide novel insights into the associations between acute, chronic, or intermittent financial strain and substance use and whether federal EITC eligibility altered these relationships. To achieve these goals, I had four aims. First, I sought to understand the associations between substance use and financial strain and its contributing causes (e.g., unemployment, poverty, etc.) by conducting a scoping review of the substance use literature (Aim 1; Chapter 2). Second, I examined the associations between acute, chronic, and intermittent financial strain and past month binge alcohol, cannabis, central nervous system (CNS) depressant (i.e., painkillers, sedatives, or tranquilizers), stimulant,and poly-drug use and whether these associations varied by sex (Aim 2.1; Chapter 3.1). Third, I examined the relationships between any financial strain and chronic financial strain on past month cannabis, CNS depressant, stimulant, and poly-drug use, adjusting for the time-dependent relationship between financial strain and drug use (Aim 2.2; Chapter 3.2). Fourth, I examined whether federal EITC eligibility was associated with short-term changes in financial strain, cannabis use, and CNS depressant use and whether this varied by state EITC policies or sex (Aim 3; Chapter 4).
I conducted the scoping review presented in Chapter 2 in July-August 2023, searching for literature on the US, published since 2001 in PubMed, EBSCOhost [APA PsycINFO Database, EconLit with Full Text Database, SocINDEX with Full Text Database, Social Sciences Full Text Database], Web of Science, and Scopus. Two reviewers screened each abstract and title and conducted the full-text review. I extracted study characteristics and synthesized and evaluated evidence of the relationships between financial strain and its contributing causes and substance use. I found that more than one-third of studies examined employment-related measures (i.e., unemployment, job loss, or duration of unemployment) as indicators of financial strain, approximately 31% examined income-related measures (e.g., poverty, income loss) as indicators of financial strain, and only one-fifth of studies directly assessed financial strain, with more than half of those studies using a single-item question to assess financial strain. Job loss and duration of unemployment were generally associated with increased tobacco, binge alcohol, cannabis, opioid, drug, and substance use. Income-related indicators of financial strain were positively associated with tobacco, binge alcohol, and opioid use but inversely associated with any alcohol and cannabis use. Most studies found that financial strain was positively associated with tobacco and binge alcohol use. There was also evidence of a bi-directional relationship between alcohol and drug use and disorder with unemployment.
My empirical aims leveraged individual- and state-level data from 5 waves (2013-2019) of the Population Assessment of Tobacco and Health study, a longitudinal cohort of >30,000 US adults. In Chapter 3.1, I characterized financial strain exposure patterns (i.e., none, acute, chronic, and intermittent) across Waves 1-5 and used survey-weighted multinomial logistic regression models to estimate the adjusted relative risk ratio of past month binge alcohol, cannabis, CNS depressants, stimulants, and poly-drug use at Wave 5 by financial strain exposure patterns, and whether this varied by sex. Consistent with prior research, I found that the relationship between financial strain and substance use varied by substance. Acute and intermittent financial strain were associated with an increased likelihood of binge alcohol, stimulant, and poly-drug use, whereas chronic financial strain was associated with an increased likelihood of cannabis or CNS depressant use. I found modest or no sex differences in the relationship between financial strain duration and binge alcohol, cannabis, CNS depressant, stimulant, or poly-drug use. Findings were robust in sensitivity analyses when I varied the number of waves considered chronic financial strain. Together, findings suggest that individuals experiencing a period of financial strain may be at greater risk of past month binge alcohol or drug use, and the risk for cannabis and CNS depressant use may increase with financial strain duration.
In Chapter 3.2, I used longitudinal targeted maximum likelihood estimation methods to account for time- dependent confounding between financial strain and drug use and to estimate the association between any financial strain or chronic financial strain and cannabis, CNS depressants, stimulants, and poly-drug use across Waves 1-5. This doubly robust method allowed me to predict the average expected outcomes if everyone had never experienced financial strain across the study period (i.e., a never financial strain scenario) and if everyone had experienced financial strain at every time point across the study period (i.e., a chronic financial strain scenario). I then compared the expected outcomes under the never financial strain scenario to outcomes in the observed data to estimate the association between any financial strain and drug use. I found that if everyone had never experienced financial strain, the prevalence of past month cannabis use would be lower than the prevalence of past month cannabis use observed in the data. When I compared the expected outcomes under the never financial strain scenario to the expected outcomes in the chronic financial strain scenario, I found that the likelihood of past month cannabis or CNS depressant use would be significantly higher if everyone had experienced chronic financial strain across all five waves of data collection. These findings confirm the results in Chapter 3.1, suggesting that the association between chronic financial strain and drug use remained elevated after accounting for the potentially reinforcing relationship between financial strain and drug use over time. These analyses additionally revealed that the risk of cannabis use would have been slightly lower if no one had ever experienced financial strain compared with any financial strain.
In Chapter 4, I examined changes in financial strain, cannabis use, and CNS depressant use associated with federal EITC eligibility during the EITC disbursement period. EITC could be considered a short-term intervention for financial strain and could provide temporary relief to people experiencing chronic financial strain, helping them transition from chronic to intermittent financial strain and lowering the likelihood of cannabis and CNS depressant use. I used survey participants’ interview dates to assess if EITC-eligible people who were randomly interviewed during the EITC disbursement period (February-April) had a lower risk of financial strain compared with EITC-eligible people interviewed outside the disbursement period (May-January) and EITC-ineligible people, using linear binomial models with a two-way interaction term for EITC eligibility and the EITC disbursement period. I then assessed whether changes in financial strain, cannabis use, and CNS depressant use associated with EITC eligibility during the EITC disbursement period varied by state refundable EITC policies. To do this, I used linear binomial models with a three-way interaction term between EITC eligibility, EITC disbursement period, and refundable state EITC policies. Finally, I conducted stratified analyses by sex to examine whether changes in financial strain, cannabis use, and CNS depressant use associated with EITC eligibility during the EITC disbursement period varied by men and women. Results indicated that receiving an EITC refund of at least $500 or more was associated with decreased financial strain, particularly among women. However, EITC eligibility during the EITC disbursement period was not significantly associated with past month cannabis or CNS depressant (i.e., painkiller, sedative, or tranquilizer) use overall or by sex at Wave 1. Changes in financial strain, cannabis use, and CNS depressant use associated with federal EITC eligibility during the disbursement period did not vary by whether the participant’s state of residence offered an additional refundable EITC.
Findings from this dissertation provide empirical support for financial strain as a potential predictor of binge alcohol, cannabis, CNS depressant, stimulant, and poly-drug use. This relationship varied by duration of strain, and the association between chronic financial strain and drug use remained elevated when adjusting for potential time-varying confounding in this relationship. I also found that the likelihood of cannabis use would decrease if no one had ever experienced financial strain. When I examined the federal EITC as a potential short-term intervention for financial strain, I found that refunds of at least $500 or more were associated with decreased financial strain without increasing cannabis or CNS depressant use in the overall population. Thus, expanded and more generous income support policies such as the EITC may be effective tools to intervene on financial strain.
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The Indirect Tax Credit in Domestic Legislation and in the Agreements to Avoid Double Taxation Subscribed by Peru / El Crédito Tributario Indirecto en la Legislación Interna y en los Convenios Para Evitar la Doble Imposición Suscritos por el PerúFlores Benavides, Rodrigo 10 April 2018 (has links)
In the first section of the article, the two types of international double taxation, as well as the main mechanisms for its elimination, are reviewed. Subsequently, is analyzed the indirect tax credit in Peruvian tax law. The main section is devoted to the indirect tax credit set forth in the tax treaties concluded by Peru, including its practical application and the relation between such treaties and domestic legislation. / En las primeras secciones del artículo se revisan los dos tipos de doble imposición internacional, así como los principales mecanismos para su eliminación. Más adelante se analiza el crédito tributario indirecto en la ley tributaria peruana. La sección principal está dedicada al crédito indirecto previsto en los convenios tributarios suscritos por el Perú, incluyendo su aplicación práctica y la relación entre dichos convenios y la legislación doméstica.
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Suspensão da exigibilidade do crédito tributário: um estudo sobre a suposta taxatividade do artigo 151 do CTN segundo a jurisprudência do STJFreirias, Jéssica Fernandes 22 August 2018 (has links)
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Previous issue date: 2018-08-22 / O objetivo desta pesquisa consiste em analisar os principais aspectos da suspensão da exigibilidade do crédito tributário e a garantia do crédito tributário para fins de emissão de CND, sob duas óticas distintas: a primeira sobre a interpretação da doutrina acerca da legislação de regência; e a segunda, sob o ponto de vista da jurisprudência do Superior Tribunal de Justiça, segundo a qual as dentre todas as modalidades de garantia da execução fiscal, previstas na Lei 6.830/80, a única que produziria os efeitos de suspensão da exigibilidade do crédito tributário consistiria no depósito do montante integral, por força do disposto no artigo 151 do Código Tributário Nacional. Na sequência, realiza-se confronto entre a doutrina, jurisprudência e legislação, especialmente diante das modificações introduzidas pelo Código de Processo Civil em 2015. Pretende-se, assim, identificar novos critérios de questionamento, com destaque para o disposto no §2º artigo 835 do novo diploma processual, que trouxe a possibilidade de equiparação da fiança bancária e do seguro garantia ao depósito do montante integral, desde que acrescidos de 30%. / This work analyzes the main aspects of the suspension of the enforceability of the tax credit and the guarantee of the tax credit for debt certificate purposes, both under two distinct perspectives: the first, from the perspective of doctrine when interpreting the regency legislation and the second, from the perspective of the Superior Court of Justice, which established its jurisprudence based on the understanding that among all the methods of guaranteeing tax execution, provided for in Law 6.830 / 80, the only one that would produce the effects of suspension of the enforceability of the tax credit would be the cash deposit of the full amount, pursuant to the provisions of Article 151 of the National Tax Code. Then is a comparison between the doctrine, jurisprudence and legislation, especially due to the modifications introduced by the Civil Procedure Code in 2015 to try to identify new criteria for questioning, with emphasis on the provisions of § 2, article 835 of the new diploma which brought the possibility of equating the bank guarantee and the insurance guarantee to the cash deposit of the full amount.
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研發扣抵與兩稅合一之政策效果 ‒ 以台灣與 OECD 國家比較 / The policy effect of research & development tax credit and dividend imputation credit – International comparison between Taiwan and OECD countries林奕成, Lin, Yih Cheng Unknown Date (has links)
研發扣抵政策之有效性在過去文獻有著不一致的結果,許多研究者認為可能原因之一即為與兩稅合一的衝突,實施兩稅合一之後,在有限的資金之下將增加公司發放股利的誘因;同樣的,在實施研發扣抵後亦將增加公司研發投資的金額,都會影響彼此的政策效果。
近年來台灣經歷獎勵投資條例、促進產業升級條例及現在的產業創新條例,其對投資之效果飽受爭論。而我國除採取研發扣抵政策外,亦實施兩稅合一政策以解決重複課稅之問題,因此在台灣兩稅合一與研發扣抵是否會互相衝突會是一項值得探討的議題。
本文以 1996 年至 2014 年台灣與 OECD上市公司的非均衡追蹤資料 (Unbalanced panel data) 來進行分析。實證結果指出,同時實施兩稅合一及研發扣抵的國家相較於其他樣本,其股利支付與研發投資之間的關係呈現更為顯著的負相關,代表當同時實施雙重扣抵制度,兩項支出之間的衝突性更為明顯。
本文另外也做了台灣與其他國家的比較,實證結果指出,台灣雖實施雙重扣抵制度,但其支出之間的關係,反而呈現較為顯著的正相關。可能的原因即為台灣之研發扣抵相較於兩稅合一,其誘因明顯為大,因此文末亦作了 difference in difference 的敏感度分析,但結果顯示不論是 1998 年兩稅合一或 2010 年產創條例實施後,研發投資與股利支付之間的關係並沒有顯著的改變。 / The effectiveness of R&D tax credit is inconsistent in past literature, and many researchers believe one possible reason is the impact of dividend imputation credit. After imputation credit, it will increase the company’s incentive to pay dividend. Also, after R&D tax credit, it will increase the payment of R&D investment. So both of the policy will affect the effect of each other.
In recent years in Taiwan, we experienced Statute for the Encouragement of Investment, Statute for Upgrading Industry and current Statute for Industrial Innovation, and their effect on investment suffered controversy. In Taiwan, we have not only R&D tax credit, but also the implementation of dividend imputation to relieve the problem of double taxation, so it becomes an important issue.
This paper examines the unbalanced panel data of Taiwan and OECD from 1996 to 2014. Empirical results indicate that in the context of both R&D tax credit and dividend imputation credit compared to the other sample, the negative correlation is more significant between the dividend payments and R&D investment. It means when we implement both credits, the payments of dividend and R&D conflict more.
This paper also examines Taiwan with respect to OECD countries, and the empirical results indicate that although the implementation of both credits, the positive correlation is more significant between the two payments in Taiwan. One possible reason is that the R&D tax credit in Taiwan is obviously more attractive than the dividend imputation credit. Therefore, I also use the sensitive analysis of difference in difference to examine this problem. However, it shows that after the implementation of dividend imputation in 1998 or R&D tax credit of Statute for Upgrading Industry in 2010, the relationship of payments doesn’t differ obviously.
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兩稅合一、最低稅負制對上市公司外資持股比例之影響簡怡婷 Unknown Date (has links)
本研究主要在探討近年來兩大租稅改革:兩稅合一制及最低稅負制之施行對上市公司外資持股比率之影響,是否降低外資持有我國上市公司股票之意願,影響我國企業的股權結構。
兩稅合一制施行後,消除股利所得之重複課稅,國內法人股東與自然人實質稅負減輕;但根據所得稅法第七十三條之二規定,非中華民國境內居住之個人、在中華民國境內無固定營業場所及營業代理人之營利事業,其獲配股利所含之稅額,不得扣抵其應納稅額,外資無法享受股東可扣抵稅額消除重複課稅的好處,外資在台投資實質總稅負仍維持為40%,較境內自然人股東之實質稅率6%~40%為高,股東可扣抵稅額比例愈高,外資損失越大。再者,最低稅負制施行主要影響對象為外資持股最多的電子業,且最低稅負制之施行對於公司補繳之稅負,外資股東也無法享受股利抵稅權。故可推論兩稅合一制、最低稅負制之施行及股東可扣抵稅額與上市公司外資持股比率應呈負向關係。
本研究之樣本為民國85年到民國95年及最低稅負制前、後之台灣上市公司。主要實證結果彙整如下:
1、兩稅合一制之施行及股東可扣抵稅額與上市公司外資持股比率呈負向關係,最低稅負制之施行與上市公司外資持股比率呈正向關係,但其效果應為股價指數之影響所致而非最低稅負制之施行;又最低稅負制施行後,外資仍偏好持有公司有效稅率低於10%之股票。
2、另外以民國93年到民國95年資料額外檢測,最低稅負制下限制投資抵減金額之效用,推論投資抵減金額在最低稅負制施行後與上市公司外資持股比率應呈負向關係,實證結果為負向關係但不顯著。 / The objective of this study is to examine whether the implementation of the Imputation Tax System and Alternative Minimum Tax System will affect the willing of foreign investors to invest in listed companies.
The sample of this study consists of firms listed in the Taiwan Stock Exchange from 1996 through 2006. The empirical results in this research are summarized as follows:
1、 The implementation of the Imputation Tax System and a firms' imputation tax credit ratios have a negative impact on the percentage of foreign ownership in listed companies, but the implementation of Alternative Minimum Tax System has a positive impact on that. We conduct further examination and find the increasing effect of the percentage of foreign ownership is more rely on the effect of stock index than that of the implementation of Alternative Minimum Tax System. Further, foreign investors still prefer to invest in listed companies whose effect rates are lower than 10%.
2、With the implementation of Alternative Minimum Tax System, the use of investment tax credit was restricted. The empirical result of this study shows that after the implementation of Alternative Minimum Tax System, the investment tax credit has a negative but not significant impact on the percentage of foreign ownership in listed companies.
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Daň z příjmů fyzických osob v USA na federální a státní úrovni / Personal income taxation in the United States of America on federal and state levelSpáčilová, Ivana January 2011 (has links)
Personal Income Taxation in the United States of America on Federal and State Level The main aim of this thesis is to show the complexity of personal income taxation in the United States of America, by explaining the system of taxation and the main changes of the personal income taxation for the last ten years, under the influence of Economic Growth and Tax Relief Reconciliation Act, which was passed in year 2001. The system of this work is divided into four main parts. The role of the first part is to show the history of the taxation which led to the today's personal income taxation system, followed by second part with the explanation of system of the personal income tax of individuals, shown in details with the differentiated statuses of subjects, deductions, progressive tax brackets and tax credit for the taxpayers. The third part shortly describes personal income taxation system in the state of Maryland to show a different layer of the taxation system with its rules. The fourth part reflects the changes of the tax system in the last decade, which were brought by EGTRRA, with its affects on various groups of taxpayers and the effect on the economy of the country. These four parts together should create a picture of the system and its functioning of the personal income taxation in the United States of America.
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Prescrição tributária: norma, fato e relação jurídica / Tax statute of limitations: law, fact and legal relationshipCarvalho, Luiz Gustavo Santana de 21 May 2013 (has links)
O presente trabalho consiste num estudo analítico sobre a prescrição tributária com a finalidade de, didaticamente, buscar identificar um subsistema jurídico próprio, dotado de normas e valores próprios, que permita o estudo destacado do tema dentro do sistema do direito positivo, a partir de uma análise lógico-sintática da expressão prescrição tal qual referido na alínea b do inciso III do art. 146 da Constituição Federal de 1988 (CF/88)2, que outorga competência ao legislador complementar para fixar normas gerais sobre a prescrição tributária, para construir uma significação possível para tal expressão, identificando sua acepção de base3, não se admitindo que se diga que o seu conteúdo seja vazio, a fim de que se possa identificar o regime jurídico aplicável à prescrição tributária, com a completa compreensão dos limites da competência do legislador complementar e ordinário nesse âmbito, de modo que se possa perceber a existência de uma tríplice4 perspectiva pragmática do uso dessa expressão no discurso do direito positivo, no qual por vezes é tomado como norma prescricional, ou como fato prescricional (hipotético), ou ainda como relação jurídica prescricional, o que já foi anteriormente investigado por outros autores, mas não sob o rótulo aqui sugerido, apesar de pouco explorada, daí porque merecendo melhor atenção, compreensão e aplicação na solução de casos da pragmática jurídica, para, ao final, identificar os eventuais acertos e/ou vacilos da jurisprudência do Superior Tribunal de Justiça (STJ) e do Supremo Tribunal Federal (STF) no julgamento dos casos e problemas aqui apresentados. / The present paper consists of an analytical study on tax statute of limitations with the aim of identifying, didactically, a special legal subsystem, endowed with its own normative values and rules, allowing the aforementioned study within the system of positive law, from a logical syntactic analysis of the phrase Statute of Limitations pursuant to as mentioned in Article 146, III, b, of the 1988 Brazilian Federal Constitution5, which grants to the supplementary law competence concerning establishing general rules with regard to the tax limitation, to constitute a possible meaning to such a phrase, identifying its basic acceptation6, not considering to say that its content is hollow, in order to identify the legal regime applicable to tax limitation, with the comprehensive understanding of the supplementary and ordinary laws competence limits herein, in order to realize the existence of a triple7 pragmatic perspective of using such phrase in the utterance of the positive law, in which is sometimes taken as statute of limitations, or statute of limitations fact (hypothetical), or even as Legal Relationship of Limitations, which has previously been investigated by other authors, but not under the approach suggested hereto, though little investigated, hence why deserves better attention, understanding and application in solving cases of Legal pragmatism, to, in the end, identify any adjustments and/or wanderings of the jurisprudence of the Superior Court of Justice (STJ) and the Federal Supreme Court (STF) in judging cases and claims presented herein.
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A compensação como meio hábil à extinção concomitante de obrigações tributárias contrapostas / Offsetting as an effective mean to concomitantly extinguish tax obligations opposedOliveira, Flávia Cecília de Souza 22 May 2009 (has links)
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Previous issue date: 2009-05-22 / This work aims the study of tax offsetting so as to concomitantly extinguish the
existing credit relation between Tax Administration and taxpayer and the existing
credit relation between taxpayer and Tax Administration. Initially, the constitutional
aspects, which regulate the principle, were briefly analyzed and, then, proceeded to
an infra-constitutional examination. The study is restricted to tax offsetting, which the
Federal Government is competent to establish in accordance with the Constitution of
the Republic. The justification to select the theme regards the fact that offsetting is
currently an effective mean to extinguish both the taxpayer debt relation before the
Tax Administration and the latter debt relation in regard to taxpayer. We will analyze
the essential elements of the origin of the right to offset and, further approach the
general characteristics, considering the Law and principles systematic analysis,
specially, Law General Theory, Constitutional Law, Civil Law, Civil Procedural Law,
Tax Law, Tax Procedural Law and Administrative Law. We will also examine some
pragmatic aspects that comprise the principle under analysis, specially the standing
adopted by the Taxpayers Council, within the ambit of administrative proceedings, as
well as that of Superior Court of Justice, within the ambit of legal proceedings.
Further to constitutional, legal, doctrinal and jurisprudence analysis of the matter, we
will present our findings in regard to some specific themes in connection with the
object hereof / O presente trabalho tem por objeto o estudo da compensação tributária como forma
de extinção concomitante da relação de crédito existente entre Fisco e contribuinte e
entre contribuinte e Fisco. A pesquisa centra-se, inicialmente, em uma breve análise
dos aspectos constitucionais que norteiam o instituto para, em seguida, efetuar-se o
exame da matéria na seara infraconstitucional. O estudo restringe-se à
compensação de tributos cuja competência para sua instituição foi outorgada pela
Constituição da República à União Federal. A justificativa para a seleção do tema
cinge-se ao fato de a compensação ser, atualmente, meio eficaz para a extinção
concomitante, tanto da relação de crédito que o contribuinte detém perante o Fisco
quanto da relação de crédito que este possui perante o contribuinte. Procede-se à
análise dos elementos essenciais para o nascimento do direito à compensação e,
posteriormente, cuida-se de suas características gerais, considerando-se a análise
sistemática do Direito e os ensinamentos, especialmente, da Teoria Geral do Direito,
do Direito Constitucional, do Direito Civil, do Direito Processual Civil, do Direito
Tributário, do Direito Processual Tributário e do Direito Administrativo. Examinam-se,
também, alguns aspectos pragmáticos que envolvem o instituto sob análise,
especialmente, o posicionamento adotado pelo Conselho Administrativo de
Recursos Fiscais, no âmbito do processo administrativo, e pelo Superior Tribunal de
Justiça, no âmbito do processo judicial. Feita a análise constitucional, legal,
doutrinária e jurisprudencial da matéria, parte-se para a apresentação das
conclusões a respeito de alguns temas pontuais relacionados ao objeto do estudo
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Compensação tributária: análise crítica às limitações previstas no § 3º do art. 74 da Lei Federal nº 9.430/1996 / Tax offsetting: critical analyze to the restrictions imposed by the § 3º, of art. 74 of Federal Law nº 9.430/1996Alves, Taciana Stanislau Afonso Bradley 16 June 2010 (has links)
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Previous issue date: 2010-06-16 / The purpose of this work is to analyze the tax offsetting institute as a mechanism of extinguishment of the tax obligation of the taxpayer and his debit before the tax authorities. The offsetting rule prescribes the calculation relationship, extinguishing the tax obligation of the taxpayer and his debit relation with the tax authorities. In the end, the purpose is to demonstrate in the Federal tax legislation that regulates the offsetting institute, the restrictions imposed by the ordinary law maker to the administrative proceeding of offsetting in the hypothesis of no-declared offsetting. Those restrictions should not prevail because they are against the due process of law, guaranteed by the Federal Constitution. The method adopted is the constructivism logic-semantic, approaching the law as a communicational process that constitutes, modifies and extinguishes itself through a unique legal language which is the language of the proofs admitted in law / O objetivo do trabalho consiste na análise do instituto da compensação tributária, enquanto mecanismo de extinção do crédito tributário e do débito do Fisco. A norma de compensação realiza o cálculo relacional, extinguindo a obrigação tributária e a relação de débito do Fisco. O intuito é ao final demonstrar, no âmbito da legislação tributária federal que rege a matéria, as restrições impostas pelo legislador ordinário ao processo administrativo da compensação nas hipóteses de compensação não-declarada. Tais restrições não podem prevalecer porque ferem o princípio do devido processo legal, assegurado constitucionalmente. O método adotado é o do construtivismo lógico-semântico, abordando o direito como um processo comunicacional que se constitui, se modifica e se extingue por meio da linguagem jurídica própria, qual seja, a linguagem das provas admitidas em direito
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Os efeitos da declaração de inconstitucionalidade proferida em ADIN e ADC em cada etapa da relação de crédito e de indébito tributárioPandolfo, Rafael 18 October 2010 (has links)
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Previous issue date: 2010-10-18 / The consequences of the decisions made by the Supreme Court in the trial
of the direct action of unconstitutionality and of the declaratory action of
constitutionality - over the legal relationships between the State and taxpayers are
investigated in the present study. Addressing the rules that substantiate the legal
security in the Brazilian legal ordering and combining them with those that ensure the
preservation of equality and free competition, this study aims to provide a practical
outlet for the consequences of constitutionality and unconstitutionality declarations,
pronounced in the concentrated control of constitutionality (and interim decisions) at
each stage of the cycle of positiveness in the legal ordering, covering all forms and
stages of formation of credit and undue tax. For that, comprehensive doctrine is used,
and a careful analysis of the criteria already adopted by the Supreme Court on its
precedents is developed. In this work, it is therefore concluded that the inalterability
of the past, in tax law, is a result of formal res judicata, procedural stage that,
however, does not ensure the intangibility of the future / Os reflexos das decisões proferidas pelo Supremo Tribunal Federal no
julgamento da ação direta de inconstitucionalidade e da ação declaratória de
constitucionalidade , sobre as relações jurídicas estabelecidas entre o Estado e os
contribuintes, são investigados no presente trabalho. Abordando as normas que
fundamentam a segurança jurídica no ordenamento jurídico brasileiro e conjugando-as
com as que asseguram a preservação da isonomia e da livre concorrência, o presente
estudo pretende oferecer uma saída concreta para as conseqüências das declarações de
constitucionalidade e inconstitucionalidade, proferidas no controle concentrado de
constitucionalidade (e decisões cautelares), em cada etapa do ciclo de positivação do
ordenamento jurídico, cobrindo todas as formas e fases de constituição do crédito e do
indébito tributários. Para tanto, utiliza vasta doutrina e realiza a análise cuidadosa dos
critérios já adotados em precedentes do Supremo Tribunal Federal. Assim, conclui
que a inalterabilidade do passado, no direito tributário, é resultado da coisa julgada
formal, estágio processual que, no entanto, não assegura a intangibilidade do futuro
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