The thesis deals with tax systems of selected developing countries, especially from the perspective of a potential investor. It discusses the theoretical aspects of developing countries, their economies, and also indicates the importance of foreign direct investments. The main part deals with the tax systems of India, Vietnam and the Philippines, with a view to their analysis, description and comparison. The whole work aims to bring tax conditions in selected countries to potential investors. And also recommend the most suitable country for investment on the basis of a comparison of tax systems and foreign direct investments.

Essence même des rapports sociaux, la réciprocité est le principe fondamental qui gouverne les échanges entre les êtres humains et qui permet de définir l’équilibre de leurs relations. Protéiforme et fonctionnelle, elle demeure une notion délicate à circonscrire puisqu’elle s’inscrit à la fois dans la coopération et la lutte, qu’il s’agisse de la sociologie ou du droit. Cet équilibre ne peut rimer avec égalité dès lors qu’il s’agit d’étudier les relations entre l’Administration et les usagers. En effet, les individus n’agissent pas sous couvert d’un voile d’ignorance et les Administrations préservent les intérêts de l’État. Le hiatus affiché, il est incarné essentiellement par l’unilatéralité et la légalité du droit fiscal. Le caractère réciprocitaire n’est pas exclu pour autant. Dérivé adapté du principe d’égalité, la réciprocité serait un concept juridique et anthropologique au service de chacun, en proportion. À l’origine des valeurs et des structures humaines, de l’organisation de la famille jusqu’à celle de la société, la réciprocité imprègne tant le système fiscal que des instruments plus particuliers. Conformément à sa double nature, elle peut revêtir la forme de la « vengeance » – compliance et vérification, défaillance et rectification… – à l’instar du droit international, mais également la forme de « l’alliance » - Chartes, contrôle, transaction… -, à l’instar du droit des obligations. Stabilisatrice, la réciprocité participe donc du renouvellement de ces relations à tous les stades des procédures fiscales – imposition, contrôle et contentieux – dans le sens d’un équilibre obligatoirement différencié, générateur d’échange de bons procédés dans la préservation asymétrique, ou simplement différée, des intérêts de chacun. / Essence of social relations, reciprocity is the fundamental principle which governs human exchanges and defined the balance of their relationships. Protean and functional, it remains a delicate notion, between cooperation and struggle, in sociology but also in law. This balance cannot rhyme with equality when we study public relations: people don’t act behind a veil of ignorance and Administrations must work for public interest. The hiatus displayed, it is embodied basically in the unilateralism and legality of tax law. The reciprocal character is not excluded from these relations; from equality, it could be the anthropological and legal concept, serving each one, proportionally. Source of the human values and structures, from the family organization to the society organization, reciprocity colours both tax system that more special instruments. In accordance with its double nature, it may be in the form of “revenge” – tax compliance and tax inspection, failure to fulfil tax obligations and tax adjustment... – like in international law, but also in the form of “alliance” – Charters, tax audit, transaction... – like in contract law. Stabilizer, reciprocity is related to the renewal of these relations at all stages of the tax procedures – taxation, control, litigation – in the sense of a necessarily differentiated balance, which leads to an exchange of goods in the asymmetric conservation, or simply deferred, of the interests of each one.

No description available.

Nesta obra, discorre-se sobre os princípios jurídicos, deduzidos do valor justiça, importantes à conformação de um sistema tributário, cujos efeitos econômicos mostrem-se constitucionais em face dos objetivos da Constituição Econômica, dentre os quais se incluem a justiça social e a justiça fiscal. A história constitucional republicana brasileira condicionou o surgimento da técnica da minudência, de modo que se impõe superá-la para reconhecer legítimas limitações ao poder de tributar, implícitas ou explícitas, fora dos capítulos especificamente dedicados à matéria tributária, reconhecendo-se, assim, a unidade inerente ao ordenamento jurídico. O autor conclui que há diversas limitações constitucionais ao exercício de competências tributárias, comprometidas com o valor justiça, determinadas por princípios da Constituição Econômica e por princípios decorrentes da justiça fiscal, implícitos ou explícitos, que determinam os contornos de um sistema tributário ideal, não do ponto de vista da Ciência das Finanças, mas da ordem constitucional vigente, a ser instituído e tutelado pelos formuladores da política tributária que, por isso, não devem buscar objetivos meramente orçamentários, condicionantes de uma desordenada atividade de instituição de tributos, mas o desiderato de instituir um verdadeiro sistema tributário comprometido com objetivos determinados por valores constitucionalmente albergados. / This essay addresses juridical principles, deducted from justice value, important to the conformation of a tributary system which economical effects should prove to be constitutional when compared to the objectives of the Economical Constitution, such as social and fiscal justice. The Brazilian republican constitutional history conditioned the appearance of the detail technique, which imposes the need to surpass it in order to acknowledge legitimate limitations to the power of laying tributes, implicit or explicit, outside the chapter specifically dedicated to tax matter, thus recognizing the intrinsic unity of the legal system. The author concludes that there are several constitutional limitations to the exercise of tax competence, committed to the justice value, determined by principles of the Economic Constitution and by principles resulting from fiscal justice, implicit or explicit, that determine the boundaries of an ideal tax system, not from the perspective of Public Economics, but from the ruling constitutional order, which is to be established and protected by the formulators of tax politics that, therefore, shouldnt aim merely at budget goals, condition to a chaotic activity of tax imposition, but the desire to found a true tax system committed to goals determined by constitutionally sheltered values.

Made available in DSpace on 2016-04-26T20:30:09Z (GMT). No. of bitstreams: 1 Fernando Gomes Favacho.pdf: 2017872 bytes, checksum: c1e548def9420badaa32bf459603a19c (MD5) Previous issue date: 2010-05-10 / This study investigates the definition of tax to analyze some important cases involving the institute. It explains briefly the epistemological premises of the "logical-semantic constructivism" legal theory, based on the approach of objects through the lens of logic and language techniques. Then, the legal system is viewed as a result of the rule of law interpreted entirely from the language of codes. The analysis of the term begins with the study of the National Tax System and the collection of definitional standards of the Brazilian Constitution, Federal Law 4.320/1964 and excerpts of the National Tax Code. It also studies the distribution of taxes among government funds and the classification of taxes in species, as well the various approaches for the term "tax" upon the adoption of the "matrix-rule of tax incidence". Whether through legislation or interpretation, the permanent change in paradigms demands continuous investigation over the concept of tax, a theme of cornerstone importance within Tax Law / Este estudo investiga a definição do conceito de tributo para analisar importantes casos envolvendo o instituto. Expõe brevemente as premissas epistemológicas do constructivismo lógico-semântico, teoria do direito que se utiliza da lógica e das tecnologias da linguagem para a aproximação do objeto. Em seguida, visualiza o sistema jurídico baseado em tais conceitos, como a ideia de norma interpretada a partir de textos positivados. A análise do termo tributo começa com o estudo do Sistema Tributário e de normas definitórias da Constituição Federal, da Lei 4.320/1964 e de excertos do Código Tributário Nacional. Trata também da destinação dos tributos e da classificação das espécies, bem como dos vários sentidos da palavra tributo e da adoção da regra-matriz de incidência. Seja pela legislação ou interpretação, a incessável mudança dos paradigmas faz com que este tema basilar do Direito Tributário necessite ser sempre (re)investigado

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2017-06-23T12:29:46Z No. of bitstreams: 1 Ivan Luiz Steffens_.pdf: 2099147 bytes, checksum: 1528164b7a4c5def5b75f204e444fd6b (MD5) / Made available in DSpace on 2017-06-23T12:29:46Z (GMT). No. of bitstreams: 1 Ivan Luiz Steffens_.pdf: 2099147 bytes, checksum: 1528164b7a4c5def5b75f204e444fd6b (MD5) Previous issue date: 2016-12-06 / Nenhuma / A instituição formal do Estado Democrático de Direito pela Constituição de 1988 introduz uma mudança paradigmática com o compromisso de cunho social de construir uma sociedade livre, justa e solidária. No campo tributário, essa mudança sugere uma tributação voltada à consecução de tais fins, mediante o emprego da função redistributiva, com uma tributação progressiva. Todavia, apesar do novo quadro institucional, a tributação nacional mantém a regressiva, promovendo, assim, uma redistribuição de renda às avessas. O trabalho objetiva abordar a forma como a tributação vem sendo construída e exercida, bem como a sua conformidade com o paradigma do Estado Democrático de Direito. A análise perpassa os contornos conceituais do Estado Democrático de Direito, a influência advinda do Estado Social e do Constitucionalismo Contemporâneo ao pós-guerra e o emprego da função fiscal nesses modelos estatais. No segundo momento, estudam-se os princípios constitucionais em matéria tributária, a partir da Crítica Hermenêutica do Direito, classificados em dois grupos, tendo em vista a sua relação com a segurança jurídica e a solidariedade. Por fim, examina-se a composição da carga tributária e o seu debate nos meios de informação, congregado com a possibilidade de maior transparência na tributação. Também se analisa a possibilidade de redistribuição da carga tributária, mediante a aplicação dos princípios constitucionais nas tributações sobre a renda, o patrimônio e o consumo. Os resultados da pesquisa indicam a necessidade de modificação estrutural da tributação em busca de maior progressividade, diante da atual regressividade, o que pode ser alcançado mediante a utilização do arsenal principiológico já disponibilizado pela Constituição. / The formal establishment of the Law and Democratic State by the 1988 Constitution introduces a paradigm shift with the commitment of a social nature to build a free, just and solidary society. In the tax field, this change suggests a targeted taxation to achieve these ends by the use of the redistributive function, with progressive taxation. However, despite the new institutional framework, the national taxation keeps regressive, and has promoted a redistribution of income in reverse. The study aims to address how taxation is being constructed and exercised, as well as its compliance with the paradigm of democratic rule of law. The analysis runs through the conceptual outlines of Law Democratic State, arising influence of the welfare state and Constitutionalism Contemporary post-war and the use of tax function in these state models. In the second phase, the study runs for the constitutional principles on tax matters, from the Hermeneutics of the Law Review, classified into two groups with a view to its relationship with the legal security and solidarity. Finally, it examines the composition of the tax burden and its discussion in the media, gathered with the possibility of greater transparency in taxation. It also analyzes the possibility of redistribution of the tax burden by applying the constitutional principles on taxes on income, wealth and consumption. The survey results indicate the need for structural modification of taxation in search of greater progressivity, given the current regressivity, which can be achieved by using the principle arsenal already provided by the Constitution.

Submitted by Marlene Aparecida de Souza Cardozo (mcardozo@pucsp.br) on 2016-10-28T10:59:11Z No. of bitstreams: 2 Raquel Arruda Soufen - Prefaciais.pdf: 13655 bytes, checksum: c93308d746e3b4103b134d2f1ecced32 (MD5) Raquel Arruda Soufen - Texto.pdf: 299295 bytes, checksum: b2046ce22cb6854309399044d95e37bf (MD5) / Made available in DSpace on 2016-10-28T10:59:11Z (GMT). No. of bitstreams: 2 Raquel Arruda Soufen - Prefaciais.pdf: 13655 bytes, checksum: c93308d746e3b4103b134d2f1ecced32 (MD5) Raquel Arruda Soufen - Texto.pdf: 299295 bytes, checksum: b2046ce22cb6854309399044d95e37bf (MD5) Previous issue date: 2016-03-15 / This study aims to analyze the recommendations proposed by the Organization for Economic Cooperation and Development ("OECD") together with the G20, with regard to combating base erosion profit split ("BEPS"). The study will be developed under the Brazilian legislation, and will examine how these guidelines can be implemented in Brazil, and if they could not, whether such guidelines would impact in any way our rules. In addition, it will be demonstrated that, despite the OECD's recommendations have not binding on Brazil, the BEPS's resolutions end up influencing the decisions of Brazilian multinationals / O presente estudo visa estudar as medidas propostas pela Organização e Cooperação para o Desenvolvimento Econômico ("OCDE"), conjuntamente com o grupo G20, no que tange ao combate à erosão de base tributária ("BEPS"). O estudo será desenvolvido sob o pronto de vista do sistema tributário brasileiro, e irá analisar como tais medidas podem ser aplicadas no Brasil, e em caso negativo, se tais medidas repercutiriam na legislação brasileira. Adicionalmente, buscar-se-á demonstrar que, apesar das recomendações da OCDE não terem caráter vinculante para o Brasil, as resoluções do BEPS acabam influenciando as decisões das empresas multinacionais brasileiras

A travers le concordat et les Articles organiques l’État contrôle l’Église. En revanche, les congrégations bénéficient d’une certaine autonomie. En effet, grâce à la tolérance des pouvoirs publics pendant une bonne partie du XIXe siècle, elles se sont affranchies pour la plupart de la législation existante, dont l’application est peu à peu tombée en désuétude. A partir de 1879, les Républicains majoritaires au Parlement, veulent promouvoir les valeurs républicaines dont, à leur sens, la plus importante d’entre elles : la laïcité. Tous les politiques ont conscience de la nécessité d’octroyer une liberté d’association la plus large possible en préservant les libertés individuelles. Le principal obstacle réside dans les congrégations qui aliènent ces libertés par des vœux. Comment les inclure dans une loi d’ensemble tout en contrôlant étroitement leurs activités ? Que leur reproche-t-on ? D’une part, en raison de leur prosélytisme teinté de conservatisme, les congrégations sont soupçonnées de mettre en péril l’existence de la République naissante par leur action dans l’enseignement et tout particulièrement l’enseignement secondaire et supérieur supposé former l’élite de la nation. D’autre part, elles accaparent des biens à travers la constitution d’une mainmorte supposée très conséquente. Pendant trente ans, les nombreux gouvernements successifs tentent de légaliser le droit d’association avec une forme de reconnaissance réglementée des congrégations à travers de nombreux projets et propositions de lois qui n’aboutissent pas avant la fin du siècle. La loi du premier juillet 1901 est donc la conclusion d’un long processus d’élaboration qui conduit à une loi de liberté accolée à une loi d’exception qui exclut les congrégations religieuses du droit commun très libéral applicable aux associations civiles. / Through the Concordat and the Articles of the organic law, the Sate keeps the Church under control. In return, the congregations have the benefit of a certain autonomy. In fact, thanks to the tolerance of the authorities during a large part of the 19th century, the congregations are liberated from the majority of existing legislation, which gradually fell into disuse. From the year 1879, the Republicans, representing the majority in Parliament, want to promote the republican values, among which according to them, the most important is secularity All the politicians are aware of the necessity of granting the widest possible freedom of association, while preserving individual liberties. The main obstacle to this lies with the congregations who alienate these liberties because of the monastic vows. How to include them in a general law yet keep a tight control of their activities ? What are they blamed for ? On the one hand, because of their proselytism tinged with conservatism, congregations are suspected to put in peril the newly born Republic due to their action in education, especially in secondary classes and superior ones expected to form the elite of the nation. On the other hand, they monopolize goods by establishing a probably important mortmain. For thirty years, the successive governments tried to legalize the right of association with a type of controlled recognition of the congregations via many projects and propositions of laws which led to something only at the end of the century. The law passed on the first of July 1901, is thus the conclusion of a long process of elaboration which led to a law of freedom coupled with an exception which excludes religious congregations from very the liberal common law applied to civil associations.

Résumé non disponible / No summary

En transférant aux pouvoirs publics la capacité de décider l'emploi de la Participation des employeurs à l'effort de construction (PEEC), la loi de mobilisation pour le logement et la lutte contre l'exclusion du 25 mars 2009 a transformé en profondeur l'organisation du 1 % logement. L'objet de la recherche est de mettre en lumière les facteurs à l'origine d'une telle inflexion. Pour cela, l'analyse s'efforce d'explorer le passé de l'institution afin d'en extraire les éléments à même d'éclairer cet épisode récent. Elle montre que les mécanismes à l'origine de la transformation du 1 % logement – processus ancien et graduel dont la réforme de 2009 constitue la dernière manifestation en date – alimentent deux dynamiques qui influent historiquement sur la forme du gouvernement et la production des règles relatives à l'emploi des fonds du 1 % logement. La dégradation de la légitimité de l'institution, conséquence de l'impuissance des syndicats à développer une capacité de représentation dans le secteur du logement, entraîne une remise en cause de la présence des acteurs paritaires à la tête de l'institution. L'émergence au sein de l'Etat d'une volonté de reprendre en main le dispositif, effet indirect du tournant opéré pendant les années 1980 dans la conduite de l'action publique, se traduit par le transfert sur le 1 % logement d'une part croissante du coût de la politique du logement en substitution au budget de l'Etat. Dans un contexte marqué par la crise du syndicalisme et le renforcement de la contrainte budgétaire, la permanence de ces deux processus interroge aujourd'hui sur la capacité du 1 % logement à conserver un espace d'intervention dans la politique du logement / By transferring to public authorities the capacity to decide on the employment(use) of the Participation of the employers in the effort of construction ( PEEC), the law of mobilization for the accommodation(housing) and the fight against social exclusion of March 25th, 2009 transformed in depth the organization of the housing 1 %. The object of the search(research) is to bring to light factors(mailmen) at the origin of such an inflection