This thesis is designed as a comprehensive view of trading on foreign markets. It contains the fields of specifics and practices of the international trade, which the firms in this situation are forced to deal with. The work is focused not only on accounting procedures, even if they include a proportion of mainly practices, but also takes in the areas of taxation and exchange policy. In the practical part I gradually focused on various activities that the company deals with; not only in accounting, but also in the field of exchange and taxation policies or e.g. the obligations on public authorities.

O trabalho concentra-se sobre o critério do valor adicionado fiscal na repartição do ICMS, com o objetivo de verificar sua adequação como mecanismo de provisão de recursos financeiros a Municípios, no contexto do federalismo fiscal brasileiro. Mediante análise teórica, de dados de distribuição e legislação referente à repartição e ao ICMS, identificamos que o valor adicionado fiscal é gerador de enormes desigualdades de tratamento entre Municípios de porte equivalente e de oscilações brutais de valores de transferência de um para outro ano, mas, sobretudo, que é juridicamente inadequado à multiplicidade de locais de ocorrência de fatos geradores e a heterogeneidade do imposto que pretende repartir. Não atinge, assim, o propósito de medir a adição de valor em um território, nem o de conferir aos Municípios receitas em montante similar ao potencial de arrecadação de um imposto sobre valor adicionado municipal depurado dos efeitos de imunidades, isenções, diferimentos e substituições tributárias, que justificou sua criação. A permanência da utilização do critério do valor adicionado por décadas é apontada no trabalho como resultante de acomodações e ajustes institucionais, característicos de dependência de trajetória (path dependence), que, desrespeitando os limites jurídicos de regulamentação, disfarçam a inadequação do critério e perpetuam as desigualdades e instabilidades dele advindas. Justifica-se, assim, que atenções sejam voltadas à análise de alternativas à repartição do ICMS por outros meios que não o VAF e o aperfeiçoamento de seus mecanismos de regulação, caso permaneça sendo utilizado. / The Added Value Criteria (VAF) is used in Brazil for purposes of ICMS (A State tax on circulation of goods, communication and interstate and intercity transportation services) revenue sharing to cities. The data on how the VAT based tax sharing occurs shows that VAT is a source of inequalities in resource distribution to cities of equivalent population and oscillations in the amounts received by a given city along the years. Moreover and as the central hypothesis of this thesis, VAF, as defined in Brazilian legislation, is not suitable to the complexity of situations and places of occurrence of ICMS taxable events nor to the effects of ICMS on prices, being, thus, unable to measure the value added in each city territory and to protect the revenue sharing from the effects of ICMS exemptions, constitutional immunities, deferrals and tax substitutions. Being so, the VAT regulations, do not recreate the potential of a municipal VAT, falling short in accomplishing the purposes it was created for. In spite of its defects, VAT remains in use decades after its creation as a result of accommodations and institutional adjustments that can be explained by a path dependence trajectory that was, and still, is able to disguise its chronic inadequacies and to perpetuate the inequalities and instabilities arising out of such distribution criteria. Our conclusions on VAF justify the study of other alternatives for the ICMS revenue sharing, as well as attempts to improve the quality of VAT regulations.

nÃo hà / This study aims to analyze the transfer of the Value Added Tax (VAF) in the transfer of resources from ICMS to municipalities in Cearà stipulates as the Federal Constitution of 1988 and the Supplementary Law No. 63 of 1990. The research will include the period from 2003 to 2010 of all 184 municipalities of Cearà and used in data analysis, the econometric model for panel data. With this model, we sought to determine how the independent variables Bolsa Familia, FPM, GDP, Complementary Law No. 86/97 and CIDE influence the dependent variable (VAF). The results show that the explanatory variables in a positive impact in increasing the transfer of the VAF for the municipalities of CearÃ. The variable that was most significant was the Complementary Law No. 86/97, created with the intent to waive the collection of the tax ICMS products and services for export, so the VAF provides an increase in the transfer to the municipalities about 7.47% when there is an increase of its exports. / Este estudo tem como objetivo analisar o repasse do Valor Adicionado Fiscal (VAF) na transferÃncia dos recursos do ICMS devido aos municÃpios cearenses conforme preceitua a ConstituiÃÃo Federal de 1988 e a Lei Complementar n 63 de 1990. A pesquisa compreenderà o perÃodo de 2003 a 2010 de todos os 184 municÃpios cearenses e utilizou-se, na anÃlise dos dados, o modelo economÃtrico de dados em painel. Com esse modelo, buscou-se verificar como as variÃveis independentes Bolsa FamÃlia, FPM, PIB, Lei Complementar n 86/97 e CIDE influenciam na variÃvel dependente (VAF). Os resultados demonstram que as variÃveis explicativas impactam de forma positiva no aumento do repasse do VAF para os municÃpios cearenses. A variÃvel que se apresentou mais significativa foi a Lei Complementar n 86/97, criada com o intuito de isentar da cobranÃa do tributo ICMS os produtos e serviÃos destinados à exportaÃÃo, portanto, o VAF proporciona um aumento no repasse para os municÃpios de cerca de 7,47% quando hà um aumento de suas exportaÃÃes.

Orientador: Tomomasa Yano / Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Biologia / Made available in DSpace on 2018-08-15T17:06:12Z (GMT). No. of bitstreams: 1 Aragao_AnnelizeZambonBarbosa1984-_M.pdf: 1442209 bytes, checksum: 20b02ae5cd0351830e8e623b5e9c17a4 (MD5) Previous issue date: 2010 / Resumo: Escherichia coli isoladas de lesões de celulite aviária em frangos de corte produzem uma citotoxina que causa intensa vacuolização citoplasmática em células de origem aviária, mas não em células de mamíferos. Esta citotoxina foi denominada Vat (vacuolating autotransporter toxin) e apresenta massa molecular de 56 kDa e ponto isoelétrico de 6,37. Estudos preliminares comprovaram que a Vat induz, em frangos de corte, respostas inflamatórias liberando as citocinas TNF-a e IL-10, indicando o seu papel relevante no desenvolvimento da celulite aviária. A dose citotóxica para 50% das células foi determinada em 40 µg.mL-1. A Vat aplicada sobre cultura de células FEG (fibroblasto de embrião de galinha) induz perda da viabilidade em 50% células após 18 horas de ensaio. Ensaios com a toxina indicam que, após 24 horas, os lisossomos mostram-se bastante comprometidos (37% viáveis), a viabilidade mitocondrial decresce e se mantém durante as 24 horas do ensaio em cerca de 55%, havendo uma redução acentuada das mitocôndrias viáveis após 36 horas da aplicação da Vat. A membrana plasmática das células FEG também sofre alterações de integridade, liberando 66,7 unidades de LDH (lactato desidrogenase)/mL, após 12 horas de ensaio (pico máximo de liberação, que corresponde a 51,7% do conteúdo total de LDH em células FEG). A Vat induz alterações no citoesqueleto das células FEG e os ensaios com o marcador fluorescente Acridine Orange indicam que há um aumento de RNA no citoplasma das células. Neste trabalho o gene vat foi detectado em amostras de APEC (filogrupos A e B1), UPEC e SEPEC (ambas em filogrupos B2 e D). Todas as amostras positivas para vat foram examinadas em células, sendo que 54% (27/50) apresentaram atividade vacuolizante em células FEG. Nossos resultados indicam que a Vat é uma toxina que induz diversas ações intracelulares, podendo ser chamada de toxina multifuncional / Abstract: Escherichia coli isolated from avian cellulitis lesions in broilers produce a cytotoxin that causes intense vacuolation in avian cells, but not in mammals cells. This cytotoxin, called Vat (vacuolating autotransporter toxin), has a 56 kDa protein and has a isoeletric point of 6.37. Preliminary studies have shown the Vat induce inflammatory response in broilers, by releasing cytokines TNF-a and IL-10, what indicates it can act in the avian cellulitis development. The cytotoxic dose for 50% of the cells was fixed at 40 µg.mL-1. The tests using CEF (chicken embryo fibroblasts) cells indicate Vat leads to cell viability loss in 50% of the cells after 18 hours. The tests with the toxin indicate that after 24 hours the lysosomes are 37% viable, the mitochondrial viability decreases after 24 hours (about 55%), with a remarkable reduction of viable mitochondria after 36 hours of Vat application. The CEF cells' plasma membrane of also loses integrity, releasing 66.7 units LDH (lactato dehydrogenase)/mL, after 12 hours of test (which is 51.7% of the total LDH content in CEF cells). The CEF cells' cytoskeleton also changed when exposed to Vat. Essays involving the fluorescent dye Acridine Orange indicate a RNA increase in the cytoplasm of cells. In this work the vat gene was detected in samples of APEC (A and B1 philogroups), UPEC and SEPEC (B2 and D philogroups). All vat positive samples have been tested for vat in cells, and 54% (27/50) of them have shown vacuolizing activity in CEF cells. The results indicate Vat is a toxin which induces various intracellular actions, therefore it can be called a multifunctional toxin / Mestrado / Microbiologia / Mestre em Genética e Biologia Molecular

The theme of this thesis is to analyze the impact of policy interventions such as financing human development (HD), tax reform and conditional cash transfer programmes, under the framework of growth and sustainable development. These policy instruments are evaluated through the application of both partial and general equilibrium models, and the last paper concentrates on developing regional social accounting matrices (SAMs) as a core database for spatial general equilibrium modelling. Essay 1: Trade-offs in Achieving Human Development Goals for Bangladesh investigates the benefits and costs associated with alternative investment financing options for achieving HD goals by applying the MAMS (Maquette for Millennium Development Goals Studies) model. We find that full achievement of these goals would have led to a GDP loss that would have been significantly larger in the domestic borrowing scenario than in the tax scenario. The tax-financing alternative is thus the better option for financing large development programs. In terms of public spending composition, we find that, under some circumstances, a trade-off arises between overall Millennium Development Goal (MDG) progress and poverty reduction. Essay 2: Welfare impact of broadening VAT by exempting Small-Scale food markets: The case of Bangladesh analyses the welfare impacts of different VAT reforms. A general and uniform VAT on all commodities is preferred as it is more efficient and less administratively costly. However, due to equity concerns, food is normally exempted from VAT. On the other hand, exemptions on food mean that an implicit subsidy is provided to high-income households. Hence, we analyze a broad-based VAT regime with a high threshold that excludes small-scale operators (where the low-income households buy their products most, including food) and the simulation result shows that welfare improves for the low-income households. Essay 3: Effect of Girls’ Secondary School Stipend on Completed Schooling and Age at Marriage: Evidence from Bangladesh estimates the effect of a conditional cash transfer programme on education and age at marriage. We apply both difference in differences (DiD) and regression discontinuity methods to evaluate the impact of the policy instrument. Our estimation results show that the girls in the treatment group who were exposed to the programme had a higher average number of completed years of schooling and also delayed their first marriage compared to the girls in the control group. We also show that the DiD approach might produce a biased result as it does not consider the convergence effect. Essay 4: Estimation of Multiregional Social Accounting Matrices using Transport Data proposes a methodology for estimating multiregional SAMs from a national SAM by applying the cross-entropy method. The methodology makes possible the construction of regional SAMs that are consistent with official regional accounts and minimize deviations from transport data.

Cette thèse s’intéresse à la composition des recettes fiscales dans les pays en développement et étudie ses déterminants et ses conséquences. La première partie analyse les facteurs d’économie politique qui influent sur la composition des recettes fiscales, en considérant l’impact de la multiplication des élections et de la démocratisation, tandis que la deuxième partie examine les conséquences des choix de composition des recettes fiscales en termes de stabilisation des recettes fiscales et de bien-Être social. Plusieurs résultats émergent. Les élections ont une influence significative sur la composition des recettes fiscales puisque les recettes issues des taxes indirectes connaissent une baisse juste avant les élections (Chapitre 1). Ces manipulations visant à favoriser les réélections apparaissent plus modérées dans les pays où la démocratie est établie de plus longue date. De plus, le Chapitre 2 a établit que l’existence d’un régime politique plus démocratique, avec des contraintes sur l’exécutif fortes, permet d’accroître les recettes de fiscalité intérieure qui sont nécessaires pour pallier la baisse des recettes tarifaires. La seconde partie de la thèse révèle des résultats intéressants sur les effets de la composition des recettes fiscales sur la stabilisation des recettes fiscales et sur ses conséquences sociales. Le Chapitre 3 a souligné l’importance de la lutte contre l’instabilité des recettes fiscales dans la mesure où elle induit de l’instabilité des dépenses publiques ce qui affaiblit le niveau de l’investissement public. La contribution plus accrue des taxes sur la consommation aux recettes fiscales a été identifiée comme stabilisant les recettes fiscales. En outre, le chapitre 4 a démontré que la taxe sur la valeur ajoutée permet de réduire significativement l’instabilité des recettes fiscales dans les pays en développement l’ayant adoptée. L’incidence sociale des taxes sur la consommation a été comparée à celle des tarifs douaniers dans le Chapitre 5 et il apparaît que les tarifs douaniers sont plus régressifs que les taxes sur la consommation au Burkina Faso. / This thesis focuses on the composition of tax revenue in developing countries and analyses its determinants and consequences. The first part examines the political economy factors shaping tax revenue composition, by considering the impact of elections and democratization, while the second part deals with the consequences of specific tax revenue compositions in terms of tax revenue stabilization and social welfare. Several results emerge. Elections have a significant influence on tax revenue composition since indirect tax revenues are decreased in election times (Chapter 1). These electoral manipulations are less strong in countries where democracy is well-Established. Moreover, Chapter 2 found that a more democratic political regime, with strong constraints on the executive, helps to enhance domestic tax revenues that are necessary to replace the lost revenues from trade liberalization. The second part of the thesis reveals interesting results on the effects of tax revenue composition on the stabilization of tax revenue and on its social incidence. Chapter 3 highlighted the importance of finding remedies to tax revenue instability since it induces public spending instability which in turn decreases the level of public investment. A higher reliance on domestic indirect taxes in total tax revenues has been found to lead to the stabilization of tax revenue. In addition, the results of Chapter 4 showed that the value-Added tax significantly reduces tax revenue instability in the developing countries where it was adopted. The social incidence of domestic indirect taxes was compared to the social incidence of tariffs in Chapter 5 and it was established that tariffs are more regressive than taxes on consumption in Burkina Faso.

The aim of this master's thesis is to provide comprehensive information about operating business in the international road passenger transport with a focus on conditions which the carrier has to meet to start his business and regulations that must be followed. Master's thesis also focuses on fees which the bus operating company has to pay to the treasury of Germany, Slovakia, Poland and Austria (or private entities), i.e. tolls and VAT (sales tax). At the end the thesis compares total amount of charges applicable in these countries.

The aim of this thesis is to analyse tax system of Ireland and Great Britain and derive recommendations for the Czech tax system in income tax, value added tax and taxes on immovable property. First two chapters characterize the current tax system of Ireland and Great Britain. The third chapter deals with the comparison of selected macroeconomic indicators relating to taxation. The fourth chapter is the comparison of the Irish and British income tax, value added tax and property tax and on the basis of this comparison are drawn recommendations for Czech tax system.

This thesis deals with the issue of real estates in business. It defines the real estate in accordance with the laws and mentions related taxes. Emphasis is placed on accounting and tax impact of various options for acquisition a property, obligations of entrepreneurs arising from operations of real estates and property disposal methods. The text is supplemented by practical examples. The thesis highlights changes in force since 2014, resulting from the new version of the legislation. The last part of the thesis involves an analysis of real estates which are reported by selected companies of the food sector in the Czech Republic.

This thesis's objective is to whether the customs duty's dissipating its strength in its ability to create balanced conditions for the presence of competing goods in one market that are from in two mutually inhomogeneous production environments and to propose a conceptual framework for long-term action. Application of grounded theory based on comparative analysis of quantitative data within a case study allowed for a creation of data-emergent theory in the subject area of international trade. A core category of connection between an individual's wage and the level of customs duty levied on an imported good has been developed to offer an explanation of the core phenomenon of the customs duty's lost strength. Through the theoretical conceptualisations, the variable of developed core category impacted the creation of the variable of the ratio comparing the amount of customs duty levied on imported good with the average monthly wage of the individual. The conceptual model explains 3 theoretical propositions explore the analogy which results in explanation of the core premise of this thesis. Applied emergent theory, allowed for proposal of long-term action of the alternative to customs in a form of an increased value added tax on imported goods.