<p>Most states within the EU have some kind of CFC-legislation that allows the state in question to tax its residents for gains accrued within foreign companies that they control. CFC-legislations are usually said to counteract tax avoidance and they generally target only income of companies in low tax regimes. Such tax regimes are however not only found in pure tax havens. Some of the member states of the EU have set up preferential tax regimes, often limited to foreign financial offshore activities. Can it be a restriction of the freedom of establishment in article 43 EC to tax a resident taxpayer on CFC-basis for the income of a company resident in another member state? In the affirmative, can such a restriction be justified and if so, on which ground? Can it perhaps be easier to argue in favour of CFC-rules after the recent judgment of Marks and Spencer where the ECJ seems to have applied a broader ground of justification in respect of the counteraction of tax avoidance?</p><p>These are some of the main questions dealt with in this thesis.</p>

No description available.

<p>Abstract</p><p>The freedom of establishment in Articles 43 and 48 EC is a fundamental freedom within the EU meaning that companies are free to set up secondary establishments in any other Member State. The freedom of establishment is an important means to achieve the com-pletion of the internal market and therefore it is important that this freedom is protected. Member States are obliged to legislate in accordance with the objectives of the fundamental freedoms, still Member States are restricting Articles 43 and 48 EC by applying discrimina-tory national legislation regarding direct taxation. In the Cadbury Schweppes judgment from September 2006 the ECJ found the British CFC legislation to be contrary to Community law. The purpose of CFC legislation is to prevent tax avoidance by conferring additional tax upon companies having subsidiaries in low tax states. According to the judgment in Cadbury Schweppes, if the CFC rules are too general in its application they are violating the freedom of establishment. Hence, the CFC legislation must be aimed specifically at “wholly artificial arrangements” aimed at circumventing national tax normally payable. Therefore it is of importance, in the context of applying CFC rules, to clarify the difference between use and abuse of freedom of establishment. It is also important to note that the CFC rules ap-ply even when a subsidiary is established outside the EU.</p><p>The concept of abuse of Community law has been developed through case law and prohib-its companies to improperly use the provisions of Community law in order to circumvent national legislation. Even if an establishment in another State is made to avoid tax in the State of origin, it is not necessarily abuse of the freedom of establishment since companies are allowed to choose to establish subsidiaries in the Member States with least restrictive rules. The ECJ stated that establishing subsidiaries with the sole purpose to benefit from the lower tax regime do not constitute an abuse of the freedom of establishment as long as the subsidiaries pursue genuine economic activity. The criteria for what is regarded as eco-nomic activity has been discussed in both value added tax and direct tax cases. The re-quirements so far is that the subsidiary established has to be physically present in the host State on a durable basis and have staff and equipment to a certain degree. The ECJ has as-sessed the criteria similarly in value added tax and direct tax cases and stated that the activ-ity has to be considered per se and without regard to its purpose or result. The activity also has to be based on objective factors and be ascertainable by third parties.</p><p>The Cadbury Schweppes case is the first case in the area of CFC legislation and the Court has provided little guidance regarding what constitutes a “wholly artificial arrangement”. As a consequence of this judgement some Member States have already changed their CFC legis-lation to comply with Community law. Nevertheless, there are cases pending before the ECJ that are further questioning the application of CFC rules and how to define a “wholly artificial arrangement”. The judgement of these cases may result in more changes in the na-tional legislation of the Member States. The future development of the difference between use and abuse of freedom of establishment is important for the protection of the principle of legal certainty. A clarification of what constitutes a “wholly artificial arrangement” will improve the foreseeability for companies and their cross-border transactions will be more efficient.</p> / <p>Sammanfattning</p><p>Etableringsfriheten i artiklarna 43 och 48 EG är en av de grundläggande friheterna inom EU som innebär att företag är fria att etablera dotterbolag i andra medlemsländer. Etable-ringsfriheten är ett viktigt medel för att uppnå målen med den gemensamma marknaden och därför är det viktigt att denna frihet respekteras. Medlemsländerna är skyldiga att lag-stifta i ljuset av de grundläggande friheterna, trots det finns diskriminerande skattelagstift-ning som strider mot artiklarna 43 och 48 EG. I Cadbury Schweppes domen från september 2006 fann EG-domstolen att de brittiska CFC reglerna strider mot gemenskapsrätten. Syf-tet med CFC regler är att förhindra skatteundandragande genom att löpande beskatta in-komster från dotterbolag etablerade i lågbeskattade länder. CFC regler som tillämpas gene-rellt är enligt Cadbury Schweppes domen i strid med etableringsfriheten. Därmed måste CFC reglerna tillämpas specifikt på ”konstlade upplägg” som har som enda syfte att undvika na-tionell skatt. Det är därför viktigt att klargöra skillnaden mellan bruk och missbruk av eta-bleringsfriheten. I detta sammanhang är det viktigt att poängtera att CFC reglerna är till-lämpliga även på dotterbolag som är etablerade i ett icke-medlemsland.</p><p>Konceptet om missbrukande av EG-rätten har utvecklats i praxis och förbjuder företag att missbruka bestämmelserna i gemenskapsrätten för att kringgå nationell lagstiftning. Även om ett dotterbolag har etablerats i ett medlemsland enbart för att utnyttja den låga skatteni-vån är det nödvändigtvis inte missbruk av etableringsfriheten eftersom företag har rätt att etablera dotterbolag i det land som är mest fördelaktigt ur skattehänseende. EG-domstolen har fastställt att etablering av dotterbolag enbart för att utnyttja en mer fördelaktig skattere-gim inte utgör missbruk av etableringsfriheten om dotterbolaget bedriver verklig ekono-misk verksamhet. Kriterierna för vad som anses utgöra verklig ekonomisk verksamhet har diskuterats i såväl mervärdesskatterättsliga som företagsskatterättsliga mål. Hittills uppställ-da krav är att det etablerade dotterbolaget måste vara varaktigt fysiskt närvarande i värdsta-ten samt till en viss grad ha personal och utrustning så att tredje part kan förvissa sig om dess ekonomiska verksamhet. Utvärderingen av den ekonomiska verksamheten måste ske självständigt utan hänsyn till dess syfte och resultat.</p><p>Cadbury Schweppes är det första målet angående CFC lagstiftning och EG-domstolen har endast tillhandahållit begränsad vägledning om vad som utgör ett ”konstlat upplägg”. Som en konsekvens av denna dom har några medlemsländer redan ändrat sin CFC lagstiftning så att den överensstämmer med EG-rätten. Icke desto mindre finns det en del oavgjorda mål som ytterligare ifrågasätter CFC reglernas tillämpning och definitionen av ”konstlade upplägg”. Avgöranden i dessa mål skulle kunna resultera i att medlemsländerna måste göra ytterligare ändringar i sin lagstiftning. Den framtida utvecklingen av vad som är skillnaden mellan bruk och missbruk av etableringsfriheten är viktig för rättssäkerheten. Ett klargö-rande om vad som utgör ett ”konstlat upplägg” kommer att öka förutsebarheten för före-tag vilket leder till en effektivisering av deras gränsöverskridande transaktioner.</p>

<p>The Swedish CFC rules imply a taxation of Swedish partners of foreign legal persons subject to low income tax, which is based on a fictitious distribution. Thus, tax is levied even if the dividend has not been paid to the shareholder. The aim of the Swedish CFC legislation, which was put into force in 1990, was to prevent tax evasion and to protect the Swedish tax base. The reason was that the foreign exchange control was abolished, which made investments in foreign countries possible for Swedish companies. A CFC legislation was considered necessary for Sweden in order not to lose tax revenues.</p><p>The legislation was strengthened on January 1st 2004 as a consequence of the abolished taxation of capital income of commercial shares. The most important change is that it is no longer possible to circumvent the rules by owning the CFC through a holding company in another country without CFC legislation.</p><p>Due to Sweden’s membership of the EU, Swedish tax rules must comply with EC law. Some of the fundamental principles of the common market are the free movement of workers, capital and goods and the freedom of establishment. The thesis contains an analysis of whether the Swedish CFC legislation is in line with EC law or not, especially as regards the freedom of establishment and the free movement of capital. In the first part of the analysis we investigate if the legislation constitutes a restriction of the mentioned freedoms and in the second part there is an assessment of the possibilities to justify such a restriction. Our conclusion is that the CFC legislation does constitute an obstacle to the freedom of establish-ment as well as to the free movement of capital, and that it cannot be justified.</p><p>We present a proposal of how the lacking compatibility with EC law could be remedied. The options are either to abolish the CFC legislation completely or to reduce the scope of it. Our suggestion is that the double CFC taxation is abolished, that the legislation is applied only to holdings of a certain magnitude and that CFC taxation is limited to incomes arisen from transactions between companies within the same concern.</p> / <p>De svenska CFC-reglerna innebär en löpande beskattning av svenska delägare i utländska juridiska personer som har lågbeskattade inkomster. När Sveriges CFC-reglering infördes 1990 var syftet att motverka skatteflykt och att skydda den svenska skattebasen. Bakgrunden var att valutaregleringen avskaffades och att det blev möjligt för svenska företag att etablera sig utomlands. Bedömningen gjordes då att en CFC-lagstiftning var nödvändig för att Sverige inte skulle förlora skatteintäkter.</p><p>Lagstiftningen skärptes den 1 januari 2004 som en följd av den slopade beskattningen av kapitalinkomster av näringsbetingade andelar. Den viktigaste förändringen är att det inte längre går att kringgå bestämmelserna genom att äga den lågbeskattade utländska juridiska personen genom ett utländskt holdingbolag.</p><p>Sveriges medlemskap i EU innebär bland annat att svenska skatteregler måste vara förenliga med EG-rätten. En av den gemensamma marknadens huvudprinciper är att arbetstagare, kapital, varor och etableringar fritt skall kunna förflytta sig mellan de olika medlemsstaterna. I uppsatsen analyseras den svenska CFC-regleringens förenlighet med EG-rätten, framför allt etableringsfriheten och den fria rörligheten för kapital. Först utreds huruvida regleringen utgör ett hinder mot nämnda friheter och därefter analyseras möjligheten till rättfärdigande. Vår slutsats är att CFC-regleringen inte är förenlig med vare sig etableringsfriheten eller den fria rörligheten för kapital, samt att den inte kan rättfärdigas.</p><p>Vidare framför vi ett förslag på hur den bristande förenligheten med EG-rätten skulle kunna åtgärdas. Alternativen är att antingen avskaffa CFC-lagstiftningen helt eller minska omfattningen av den. Vårt förslag innebär avskaffande av dubbel CFC-beskattning, att endast innehav av en viss storlek omfattas samt att reglerna begränsas till att omfatta endast koncerninterna inkomster.</p>

Tiriamasis darbas nagrinėja fundamentalias plazmos sąveikos su termobranduolinio reaktoriaus sienelėmis problemas. Jis atliktas bendradarbiaujant su tarptautiniais tyrimų centrais Europoje, dalyvaujančiais kuriant naujos kartos termobranduolinį reaktorių. W dangos, gautos magnetroniniu garinimo būdu, buvo paveiktos argono jonų su anglies priemaišomis spinduliuote esant skirtingiems slėgiams eksperimentiniame įrenginyje. Pagrindinis dėmesys sutelktas į teigiamų jonizuotų dalelių ir plazmos sąveiką su volframo danga anglies adsorbcijos metu ir jų poveikį volframo dangos savybėms. Darbe ištirtos ir išaiškintos sąlygos, prie kurių anglis, readsorbuota iš plazmos, efektyviai pernešama į W tūrį. Darbe parodyta, kad, vykstant vienalaikei C adsorbcijai ir joninei spinduliuotei, anglis efektyviai pernešama nuo paviršiaus į tūrį, kai W paviršius tik dalinai padengtas adsorbuota anglimi. Kai W paviršius padengtas ištisine C plėvele, anglies pernešimas nuo paviršiaus į tūrį yra blokuojamas. Gautų spinduliuote paveiktų dangų savybės buvo nagrinėjamos sekančiomis technologijomis: paviršiaus topografinė analizė atlikta naudojant skenuojantį elektroninį mikroskopą, atominės jėgos mikroskopą, dangų struktūra tirta su rentgeno spindulių difraktometru, dangų profilio analizė atlikta rusenančio išlydžio optinė spektroskopija. Panaudoti analizės metodai sudarė galimybes tirti dangų elementinę sudėtį, mikrostruktūrą, paviršiaus reljefą ir atlikti elementinės sudėties profiliavimą nuo paviršiaus... [toliau žr. visą tekstą] / The dissertation was implemented in-collaboration with international research centers in Europe, who participates in the development of new century thermonuclear reactors process. The existence of more than one plasma facing material at the ITER divertor target (CFC and W) can affect substantially the fuel retention properties of W by formation of deposited hydrocarbon layers and carbides and could lead to significant changes of the mixed-material properties with respect to that of the pure W material. The task of this work is to understand these effects by means of dedicated experimental studies to determine the influence of the various physics processes in the final erosion/redeposition pattern. The goal of the work is the fabrication of W films to be used in plasma – facing components in fusion devices, and the understanding of the mechanism of physical phenomena initiating modification of mechanical properties of W – based thin films on stainless steel substrates under Ar ion irradiation and under high-flux, low-energy H+ ions irradiation in the range of temperatures. During this work there were fabricated nanocrystalline W coatings on carbon based materials (including cfcs) using magnetron sputtering technique. Main parameters: area of deposits – 20 x 17 cm, thickness homogeneity – better than 20%, coating thickness – 3-6 µm. The microstructure of w coatings was densified by deposition under continuous ion bombardment and optimization of grain size and texture to improve... [to full text]

Dans la conception des futurs réacteurs de fusion, l'impact des interactions plasma - paroi pèse grandement sur le choix des matériaux à utiliser en première interface. L'utilisation du tritium en tant que combustible impose de plus des limites de sécurité quant à la quantité totale contenue dans le réacteur. L'analyse d'échantillons de parois de Tokamaks a montré une pénétration et une rétention du deutérium (utilisé à la place du tritium) au sein des matériaux carbonés; cette rétention est problématique car contrairement à la rétention dans les couches co-déposées, on ne peut espérer l'éliminer facilement. De part l'accès difficile aux échantillons réels, l'étude de ce phénomène se limite souvent à des analyses post-mortem.Afin d'accéder à la dynamique du phénomène et de s'affranchir de potentielles redistributions des éléments lors du stockage, un dispositif couplant micro analyse nucléaire (µNRA) et implantation basse énergie simultanée, visant à reproduire l'interaction entre le deutérium et les matériaux de la première paroi, a été mis en place. L'analyse µNRA permet de caractériser les profils de répartition en trois dimensions du deutérium en temps réel, à des échelles micrométriques. Des tests ont permis de confirmer le caractère non-perturbateur du faisceau d'analyse.On observe sur l'ensemble des données obtenues que la surface de l'échantillon (0-1 µm) présente une teneur en deutérium élevée et quasi constante ; la répartition du deutérium y est uniforme. A contrario, le deutérium piégé en profondeur (1-11 µm) se concentre dans des sites préférentiels liés à la microstructure du matériau. L'inventaire deutérium en profondeur semble augmenter avec la fluence incidente, malgré une grande dispersion des données attribuée à la variation de structure des zones étudiées. La saturation surfacique comme la migration en profondeur sont instantanées ; le stockage sous vide entraine une légère désorption du deutérium.Les observations faites par µNRA ont été croisées avec celles obtenues via d'autres techniques expérimentales. La µtomographie X a permis d'identifier clairement les porosités comme sites de localisation préférentielle du deutérium en profondeur. La micro-spectrométrie Raman a révélé la formation d'une couche amorphe fine (~30 nm) et saturée en deutérium à la surface du CFC suite à l'exposition au faisceau de deutérium. Enfin, la caractérisation expérimentale de la migration du deutérium dans les CFC obtenue est confrontée aux modèles existants, et un modèle simplifié original est proposé. Considérant que le dépôt en profondeur se produit par le biais de l'implantation et de la diffusion coulombienne du deutérium à la surface des porosités, il permet de reproduire qualitativement les profils de migration observés.

The dissertation was implemented in-collaboration with international research centers in Europe, who participates in the development of new century thermonuclear reactors process. The existence of more than one plasma facing material at the ITER divertor target (CFC and W) can affect substantially the fuel retention properties of W by formation of deposited hydrocarbon layers and carbides and could lead to significant changes of the mixed-material properties with respect to that of the pure W material. The task of this work is to understand these effects by means of dedicated experimental studies to determine the influence of the various physics processes in the final erosion/redeposition pattern. The goal of the work is the fabrication of W films to be used in plasma – facing components in fusion devices, and the understanding of the mechanism of physical phenomena initiating modification of mechanical properties of W – based thin films on stainless steel substrates under Ar ion irradiation and under high-flux, low-energy H+ ions irradiation in the range of temperatures. During this work there were fabricated nanocrystalline W coatings on carbon based materials (including cfcs) using magnetron sputtering technique. Main parameters: area of deposits – 20 x 17 cm, thickness homogeneity – better than 20%, coating thickness – 3-6 µm. The microstructure of w coatings was densified by deposition under continuous ion bombardment and optimization of grain size and texture to improve... [to full text] / Tiriamasis darbas nagrinėja fundamentalias plazmos sąveikos su termobranduolinio reaktoriaus sienelėmis problemas. Jis atliktas bendradarbiaujant su tarptautiniais tyrimų centrais Europoje, dalyvaujančiais kuriant naujos kartos termobranduolinį reaktorių. W dangos, gautos magnetroniniu garinimo būdu, buvo paveiktos argono jonų su anglies priemaišomis spinduliuote esant skirtingiems slėgiams eksperimentiniame įrenginyje. Pagrindinis dėmesys sutelktas į teigiamų jonizuotų dalelių ir plazmos sąveiką su volframo danga anglies adsorbcijos metu ir jų poveikį volframo dangos savybėms. Darbe ištirtos ir išaiškintos sąlygos, prie kurių anglis, readsorbuota iš plazmos, efektyviai pernešama į W tūrį. Darbe parodyta, kad, vykstant vienalaikei C adsorbcijai ir joninei spinduliuotei, anglis efektyviai pernešama nuo paviršiaus į tūrį, kai W paviršius tik dalinai padengtas adsorbuota anglimi. Kai W paviršius padengtas ištisine C plėvele, anglies pernešimas nuo paviršiaus į tūrį yra blokuojamas. Gautų spinduliuote paveiktų dangų savybės buvo nagrinėjamos sekančiomis technologijomis: paviršiaus topografinė analizė atlikta naudojant skenuojantį elektroninį mikroskopą, atominės jėgos mikroskopą, dangų struktūra tirta su rentgeno spindulių difraktometru, dangų profilio analizė atlikta rusenančio išlydžio optinė spektroskopija. Panaudoti analizės metodai sudarė galimybes tirti dangų elementinę sudėtį, mikrostruktūrą, paviršiaus reljefą ir atlikti elementinės sudėties profiliavimą nuo paviršiaus... [toliau žr. visą tekstą]

This study focuses on the effects of the cash for care policy (CFC, in Swedish vårdnadsbidrag) on female employment in Sweden. The CFC was introduced in Sweden in 2008. It consists of a flat-rate sum paid by the municipalities to parents of children between age one and three, who decide to provide care for their children and do not use publicly subsidized daycare. The policy has been the object of heated political and social debates. The main object of the reform is increasing parents’ “freedom to choose”, but the policy is also feared to be a “housewife trap” by those opposing the reform. The study provides an overview of the use of CFC during the first years since its introduction, and an estimate of short-term effects of the use of CFC on female employment. Since it is voluntary for the municipalities to adopt the policy, municipalities have been analyzed as in a quasi-experiment, where some have been “treated” with the CFC policy, and some have not. First, female employment trends in similar types of treated and control municipalities were compared. Secondly, linear regressions were used to estimate the effects of the CFC policy on changes in female employment rates after the introduction of the policy, controlling for various characteristics of the municipalities such as: urban/rural areas, shares of highly educated women, shares of low educated women, shares of foreign-born women, total fertility rates. The study shows that, in general, the municipalities that offered the policy had higher female employment rates than the municipalities that did not offer it. Nevertheless, in rural areas the adoption of CFC had negative effects on female employment. On average, in rural areas female employment growth rates relative to years 2007-2012 in municipalities offering the policy were 2.42 percentage points lower than in control municipalities, all else being equal. Negative effects of CFC on female employment in municipalities with high shares of low educated women, high shares of foreign-born women and high fertility rates were not confirmed. The CFC policy has been recently adopted, mostly in urban municipalities and the proportion of parents that used CFC has been relatively low. Long terms effects of CFC on female employment will likely be dependent on whether the policy will be more widely used in the future and where.

Submitted by Cecilia Soto (cecisoto@gmail.com) on 2014-03-25T13:08:56Z No. of bitstreams: 1 dissertacao conselho de cultura - cecilia vasquez - antigo final.pdf: 1405768 bytes, checksum: 0cf042d63e75ba83c7cd14cd73f51e27 (MD5) / Approved for entry into archive by Alda Lima da Silva (sivalda@ufba.br) on 2014-05-13T20:30:07Z (GMT) No. of bitstreams: 1 dissertacao conselho de cultura - cecilia vasquez - antigo final.pdf: 1405768 bytes, checksum: 0cf042d63e75ba83c7cd14cd73f51e27 (MD5) / Made available in DSpace on 2014-05-13T20:30:07Z (GMT). No. of bitstreams: 1 dissertacao conselho de cultura - cecilia vasquez - antigo final.pdf: 1405768 bytes, checksum: 0cf042d63e75ba83c7cd14cd73f51e27 (MD5) / Esta dissertação analisa a trajetória histórica e também o papel, funcionamento e atuação do Conselho Estadual de Cultura da Bahia (CEC-BA), criado no auge do período da ditadura militar brasileira, em 1967, no governo Luiz Viana Filho, e sua relação com os órgãos federais, estaduais e municipais de cultura. Passaram pelo colegiado várias personalidades, intelectuais e artistas baianos, no contexto da sociedade civil organizada, que tinham como objetivo contribuir para a formulação da política cultural do Estado, dentre outras atribuições e tarefas propostas pelo Conselho. Na contemporaneidade, a intervenção do Estado, no campo cultural, nos âmbitos federal e estadual, promoveu a atualização dos papéis da sociedade civil e do Estado, abrindo a possibilidade de superar os modelos arcaicos de conselhos de cultura compostos, tradicionalmente, pelos notáveis e limitados pelo sistema institucional de funcionamento. / This paper analyses the historical trajectory and also the role, functioning and acting of State Culture Council in Bahia (Conselho Estadual de Cultura da Bahia - CEC-BA), that was created in the acme of the period of Brazilian military dictatorship, in 1967, during the government of Luiz Viana Filho, and its relationship with the federal, state and municipal agencies of the culture. Many intellectual people and artists from the state of Bahia passed by this collegiate, in the context of an organized civil society, and they had as an objective to contribute for the cultural politics of the State, among other attributions and tasks proposed by the Council. In contemporary times, the State’s intervention, in the cultural field and in the federal and states copes, promoted the updating of the roles of the civil and of the state societies, showing the possibility to overcome the archaic models of culture councils that are made of, traditionally, by notables and limited by the working institutional system.

Submitted by Deivson Vinicius Barosso (deivson_vinicius@hotmail.com) on 2018-07-24T14:19:53Z No. of bitstreams: 1 DISSERTAÇÃO - DEIVSON VINICIUS BARROSO - PPGCONT.pdf: 30034766 bytes, checksum: 72281ca92d1c6efe49e0c8c5132bfcc4 (MD5) / Rejected by Marivalda Araujo (masilva@ufba.br), reason: FAVOR INSERIR O ABSTRACT. on 2018-07-25T14:44:51Z (GMT) / Submitted by Deivson Vinicius Barosso (deivson_vinicius@hotmail.com) on 2018-07-25T14:53:08Z No. of bitstreams: 1 DISSERTAÇÃO - DEIVSON VINICIUS BARROSO - PPGCONT.pdf: 30034766 bytes, checksum: 72281ca92d1c6efe49e0c8c5132bfcc4 (MD5) / Approved for entry into archive by Marivalda Araujo (masilva@ufba.br) on 2018-07-27T15:26:53Z (GMT) No. of bitstreams: 1 DISSERTAÇÃO - DEIVSON VINICIUS BARROSO - PPGCONT.pdf: 30034766 bytes, checksum: 72281ca92d1c6efe49e0c8c5132bfcc4 (MD5) / Made available in DSpace on 2018-07-27T15:26:53Z (GMT). No. of bitstreams: 1 DISSERTAÇÃO - DEIVSON VINICIUS BARROSO - PPGCONT.pdf: 30034766 bytes, checksum: 72281ca92d1c6efe49e0c8c5132bfcc4 (MD5) / Fundação CAPES / A discussão acerca da qualidade do ensino superior ofertado é pauta recorrente entre órgãos governamentais, e entre as próprias Instituições de Ensino Superior (IES), que se preocupam em manter uma boa reputação institucional. Neste estudo, em que o foco é o curso de Ciências Contábeis, foi proposto como métrica de qualidade dos bacharelados o índice geral de aprovação dos egressos no Exame de Suficiência Profissional, gerido pelo Conselho Federal de Contabilidade. Foram analisadas características institucionais de 741 instituições que tiveram ao menos dez estudantes realizando o Exame na 1ª e 2ª edição do ano de 2017. O objetivo central foi verificar quais características das IES e, consequentemente, da qualidade da formação desses estudantes, estão relacionadas à aprovação dos mesmos no Exame de Suficiência da Profissão. Para o tratamento dos dados foi utilizada a análise de regressão beta inflacionada em 0 e 1 na 1ª Edição e regressão beta inflacionada em 0 na 2ª Edição do Exame, por ser a variável dependente do modelo o índice de aprovação da IES, que varia de 0% a 100%. Dentre os principais resultados da pesquisa, tem-se que características como bom desempenho no ENADE, melhores avaliações no IGC, o fato do curso pertencer a uma universidade pública, estar localizado em capitais dos estados brasileiros, ser citado no Ranking Universitário da Folha e possuir programas de pós-graduação em Contabilidade, possuem significância estatística e coeficiente estimado positivo para explicar o desempenho das IES no Exame do CFC. Em contrapartida, as IES da amostra localizadas nas regiões Centro-oeste, Nordeste e Norte demonstraram desempenhos inferiores no Exame, em relação às IES da região Sudeste; além disso, as IES classificadas como Faculdade apresentaram, do mesmo modo, desempenhos inferiores aos das Universidades. Por meio dos resultados gerados, busca-se contribuir com os gestores e coordenadores dessas IES, ao revelar os possíveis atributos institucionais que aumentariam as chances de sucesso dos seus egressos no Exame de Suficiência, que se espera impactar positivamente também a qualidade do curso ofertado. Adicionalmente, busca-se também contribuir para a literatura da área de avaliação de programas educacionais ao sugerir a utilização de um novo parâmetro para mensuração da qualidade dos cursos. Por fim, os resultados podem servir ainda como fonte de informações para a implementação de ações que visem otimizar as características identificadas como significantes para a aprovação no Exame, objetivando a melhoria da formação dos futuros profissionais contábeis. / The discussion about the quality of higher education programs is recurrent among government agencies, and among the Higher Education Institutions (HEI) themselves, which are concerned with maintaining a good institutional reputation. In this study, in which the focus is the Accounting programs, the baccalaureate quality metric proposed was the approval general index of the graduates in the professional entry exam for accountants, managed by the Federal Accounting Council. Institutional characteristics of 741 institutions with at least ten students enrolled in the exam were analyzed in the first and second editions of 2017. The main objective of the study was to verify which characteristics of the HEIs and, consequently, of their educational quality, are related to the approval of their graduates in the professional entry exam for accountants. For the treatment of the data was used the inflated beta regression model, since the dependent variable of the model, that was the approval indices, takes values in the interval between 0 and 1. Among the main results of the research, it was found that characteristics such as good performance in the ENADE and in the IGC, the fact that the program belongs to a public university, is located in the capitals of the Brazilian states, is cited in the University Ranking of Folha and offer postgraduate programs in Accounting, have statistical significance and estimated positive coefficient to explain the performance of HEIs in the CFC Exam. On the other hand, the HEIs of the sample located in the Midwest, Northeast and North regions showed lower performance in the Exam when compares with the Southeast Region; in addition, the HEIs classified as Faculty presented, in the same way, inferior performances to those which are Universities. Through the research results, it seeks to contribute to the managers and coordinators of these HEIs, by revealing the possible institutional attributes that would increase the chances of success of their graduates in the professional entry exam for accountants, which is expected to positively impact the quality of the program offered. Additionally, it is also sought to contribute to the literature of the area of evaluation of educational programs by suggesting the use of a new parameter to measure the quality of the programs. Finally, the results can also be used as a source of information for the implementation of actions aimed at optimizing the characteristics identified as significant for approval in the Exam, seeking the improvement of the formation of future accounting professionals.