La presente investigación se elabora con la finalidad de determinar el impacto de la declaración tributaria de los servicios prestados en las plataformas de video de entretenimiento vía internet por personas naturales. Tal es el caso de los videobloggers, entendiéndose por la persona que publica videos con contenido propio mediante la plataforma on-line de YouTube, el cual configura una nueva forma de generación de ganancias. Asimismo, se expone una forma más adecuada que el sujeto pasivo podría emplear al momento de tributar los flujos de dinero que obtiene a partir de la creación y publicación de videos, los cuales son remunerados y que hoy en día genera un cierto nivel de evasión de impuestos. Por tal motivo la investigación se basará principalmente en la plataforma de video más popular y utilizada en el país por la gran significancia que representa en el medio tanto social como económicamente y en especial por el impacto tributario que comprende en la recaudación tributaria. Por ende, se desarrolla la presente tesis con el objetivo que pueda dar una base en el reconocimiento y determinación del impuesto a declarar ante la administración tributaria por el videoblogger. A la vez, aclarar cualquier concepto o duda respecto a la actividad y manejo tributario que pueda existir en la actividad por parte del contribuyente. Por tanto, primero se analiza los diversos aspectos tributarios que forman parte de los servicios prestados a través de plataformas de video, por tal se estudia tanto la ley del impuesto a la renta como el impuesto general a las ventas como los conceptos de servicios digitales, renta de fuente extranjera y comprobantes de pago que ayudan a ubicar a definir el tipo de servicio y categoría correspondiente. En segundo lugar, se describe la informalidad y cultura tributaria en el país y el impacto y medidas contra la evasión tributaria que la administración aplica para reducir y la orientación existente por parte del sujeto activo. En tercer lugar, para validar las hipótesis planteadas respecto al tema, se hicieron uso de dos herramientas de investigación, entrevistas y encuestas las cuales fueron aplicadas a profesionales especialistas en tributación y youtubers, respectivamente. Por último, se desarrolla un caso práctico donde se explica tanto la determinación como el impacto tributario producido por la publicación de videos remunerados mediante la plataforma online de YouTube el cual ayuda a proponer una forma de declaración de impuestos por parte de los contribuyentes pertenecientes a esta nueva forma de trabajo y luego se presentan las conclusiones y recomendaciones obtenidas de la investigación realizada. / The present investigation is elaborated with the purpose of determining the impact of the tax declaration of the services rendered in the video entertainment platforms through the Internet by natural persons. This is the case of videobloggers, understood as the person who publishes videos with their own content through the YouTube online platform, which configures a new form of income generation. Likewise, a more adequate form is exposed that the taxpayer could use when taxing the cash flows obtained from the creation and publication of videos, which are remunerated and that today generates a certain level of tax evasion. For this reason, the research will be based mainly on the most popular video platform used in the country because of the great significance it represents socially and economically, and especially because of the tax impact it includes in tax collection. Therefore, the present thesis is developed with the objective that it can give a base in the recognition and determination of the tax to declare before the tax administration by the videoblogger. At the same time clarify any concept or doubt regarding the activity and tax management that may exist in the activity by the taxpayer. Therefore, we first analyze the tax concepts that are part of the services provided through the video platforms, which we study the income tax law as the general sales tax, the concepts of digital services, the income from foreign sources and payment vouchers that help define the type of service and the corresponding category. Second, it describes the informality and tax culture in the country and the impact and measures against tax evasion that the administration applies to reduce and the existing orientation by the active subject. Third, to validate the hypotheses raised on the subject, two research tools, interviews and surveys were used, which were applied to the tax specialists and youtubers, respectively. Finally, a practical case is developed to explain the determination and fiscal impact produced by the publication of videos paid through the YouTube online platform, which helps to propose a tax return form for taxpayers they belong to this new way of working. Then the conclusions and recommendations obtained from the research carried out are presented. / Tesis

La notion de théorie s'est séparée de la notion de logique à la fin des années 1920, lorsque Hilbert et Ackermann ont distingué les règles de déduction, indépendantes de l'ob jet du discours, des axiomes qui lui sont spécifiques. S'est alors posée la question de caractériser les théories, définies donc comme des ensembles d'axiomes, que l'on peut utiliser pour formaliser une partie du raisonnement mathématique. Un premier critère est la cohérence de cette théorie : le fait qu'on ne puisse pas démontrer toutes les propositions de cette théorie. Cependant il est progressivement apparu que la cohérence n'était pas une propriété suffisante. Le fait que les démonstrations constructives vérifient les propriétés de la dijonction ou du témoin, ou la complétude de certaines méthodes de démonstration automatique ne découlent pas de la seule cohérence d'une théorie. Mais toutes trois sont par contre conséquentes d'une même propriété : la normalisation des démonstrations. En 1930, le théorème de complétude de Gödel montra que le critére de cohérence pouvait être vu sous différents angles. En plus de la définition précédente interne à la théorie de la démonstration, on peut également définir de manière algébrique la cohérence d'une théorie comme le fait qu'elle possède un modèle. L'équivalence entre ces deux définitions constitue un outil fondamental, qui a permis notamment la démonstration de la cohérence de nombreuses théories : la théorie des ensembles avec la négation de l'axiome du choix par Fraenkel et Mostovski, la théorie des ensembles avec l'axiome du choix et l'hypothèse du continue par Gödel, la théorie des ensembles avec la négation de l'hypothèse du continu par Cohen, . . . A l'inverse, la normalisation des démonstrations semblait ne pouvoir se définir que de manière interne à la théorie de la démonstration. Certains critères inspirés de la théorie des modèles étaient certes parfois utilisés pour démontrer la propriété de normalisation des démonstrations de certaines théories, mais la nécéssité de ces critéres n'avait pas été établie. Nous proposons dans cette thèse un critère algébrique à la fois nécessaire et suffisant pour la normalisation des démonstrations. Nous montrons ainsi que la propriété de normalisation des démonstrations peut également se définir comme un critère algébrique, à l'instar de la propriété de cohérence. Nous avons pour cela défini une nouvelle notion d'algèbre de valeurs de vérités (TVA) appelée algèbres de vérité dépendant du langage (LDTVA). La notion de TVA permet d'exhiber l'algèbre de valeurs de vérité des candidats de réductibilité définis par Girard en 1970. L'existence d'un modèle à valeurs dans cette algèbre définit un critère algébrique suffisant pour la propriété de normalisation des démonstrations. Puis nous avons défini un raffinement de la notion de candidats de réductibilité comme une de ces LDTVAs et avons montré que l'existence d'un modèle à valeurs dans cette algèbre définit un critère algébrique toujours suffisant mais également nécessaire pour la propriété de normalisation des démonstrations. Ce critère est défini pour les cadres logiques de la déduction minimale et du λΠ-calcul modulo. Et nous exhibons finalement la puissance du λΠ-calcul modulo en montrant que tous les systèmes de types purs fonctionnels peuvent être simulés dans ce cadre logique.

<p>Research and Development-costs constitutes an important part in contemporary companies. R&D are treated differently depending on their definition and how the historic value is decided. The main goal for this essay is to bring clarity to how the definiton of the term R&D is decided in accounting as well as in tax law. Another goal is to decide how the historic value is calculated. It is also interesting to examine under which circumstances the costs can be activated in the balance sheet, and under which circumstances deduction for the R&D-costs may be allowed. Besides R&D-projects when searching for new products, there are other areas in which R&D-projects can be found. For example there can be R&D-projects with the purpose to evolve the companies administrative routines and in the area of personal health-care. The historic value contains all the costs that are related to the project. Activation of a cost may be allowed from the day the company decides that the asset is going to generate economic value in the future. The rights to deduct R&D-costs is admitted when the R&D-project is done within the field where the company is operating.</p>

Research and Development-costs constitutes an important part in contemporary companies. R&amp;D are treated differently depending on their definition and how the historic value is decided. The main goal for this essay is to bring clarity to how the definiton of the term R&amp;D is decided in accounting as well as in tax law. Another goal is to decide how the historic value is calculated. It is also interesting to examine under which circumstances the costs can be activated in the balance sheet, and under which circumstances deduction for the R&amp;D-costs may be allowed. Besides R&amp;D-projects when searching for new products, there are other areas in which R&amp;D-projects can be found. For example there can be R&amp;D-projects with the purpose to evolve the companies administrative routines and in the area of personal health-care. The historic value contains all the costs that are related to the project. Activation of a cost may be allowed from the day the company decides that the asset is going to generate economic value in the future. The rights to deduct R&amp;D-costs is admitted when the R&amp;D-project is done within the field where the company is operating.

Kant is famous for his use of transcendental arguments in the transcendental deduction. This thesis examines how such a transcendental argument is used within Kant’s methodological framework. Following the work of Henrich and Walker, the paper asks whether transcendental arguments in the Critique of Pure Reason are compatible with Kant’s methodology in general. We find that these arguments and Kant’s methodology are compatible, and that transcendental arguments are indeed very weak arguments by Walker’s standards. However, the entire transcendental deduction should be understood as a deduction writing that uses transcendental arguments particularly effectively according to Kant’s own methodological standards.

Could it be stated that the fulfillment of the causality principle is required in order for expense deduction to be applied? And, can criteria such as reasonability and normality be considered complementary to causality in Peruvian domestic law? In the present article, the author analyzes how the causality principle is configured in our legal system, and explains the importance of its subjective and objective division. He also ends up examining the concept of necessary expenditure from, as understood in local and foreign jurisprudence. / ¿La deducción de gastos está supeditada al cumplimiento del principio de causalidad? ¿Se puede afirmar la existencia de razonabilidad y normalidad como criterios complementarios al de causalidad en nuestro ordenamiento jurídico? En el presente artículo, el autor buscará analizar cómo se configura el principio de causalidad en nuestro ordenamiento, a partir de su división subjetiva y objetiva. Asimismo, se estudiará el concepto de gasto necesario a partir de la jurisprudencia nacional y extranjera.

[pt] Em 1978, Neil MacCormick publica o livro Legal Reasoning and Legal Theory com o principal objetivo de construir uma teoria do raciocínio jurídico (legal reasoning) descritiva e normativa que fosse compatível com o positivismo jurídico de H. L. A. Hart. O método utilizado para apresentar a teoria parte da reconstrução racional de casos concretos pré- selecionados. A análise das decisões judiciais oferece comprovações empíricas às teses de MacCormick e também indica o foco de sua teoria sobre o raciocínio jurídico: o estudo do processo de justificação judicial. É com base neste enfoque que o autor estabelece a divisão entre justificação de primeira ordem (first-order justification) e justificação de segunda ordem (second-order justification). A presente dissertação analisa apenas a justificação de primeira ordem, que está relacionada com a correção formal do raciocínio judicial. O modelo adotado para avaliar essa característica é a dedução, em especial o silogismo hipotético misto dos lógicos tradicionais. Para o autor escocês, a decisão judicial que lograr subsumir as variáveis do caso concreto nos componentes universais do fato operativo da regra jurídica, derivando como conclusão a conseqüência normativa daquela regra, estará justificada em um Estado que promove a legalidade (Rule of Law). / [en] In 1978, Neil MacCormick published the book Legal Reasoning and Legal Theory with the goal of constructing a descriptive and normative theory of legal reasoning, compatible with the legal positivism of H. L. A. Hart. The author used the rational reconstruction of concrete pre-selected cases as the method to present his theory. The analysis of judicial decisions offers empirical backing to MacCormick s theses and highlights the focus of his theory of legal reasoning: the study of the process of legal justification. Based on this focus, the author establishes the split between first-order justification and second-order justification. This dissertation only analyzes the first- order justification, which is related with the formal correction of legal reasoning. The model adopted to evaluate this characteristic is deduction, especially the mixed hypothetical syllogism of traditional logicians. According to the Scottish author, the judicial decision that attempts to subsume the variables of the concrete case in the universal components of the operative fact of the legal rule, coming to the conclusion of a normative consequence of that same rule, will be justified in a State that promotes the Rule of Law.

This study aims to present the development and the usage of a didactic proposal about spatial geometry of position in order to contribute to the learning of second year of high school students of the Military School of Santa Maria, through a a study focused on the theoretical aspects of spatial euclidian geometry. Before carrying out the study, it was done a research in seven schools which are part of the Military School System of Brazil, in order to verify how they are teaching the introductory part of Spatial Geometry and which didactic books are being used for this purpose. With these textbooks in hand, an analysis was made to verify the way each author has approached this topic and also to confront the ideas presented with the aims of the proposal. Once the didactic proposal was made, it was applied to the group of students aforementioned, during regular classes. It is important to highlight the presentation of a group of axioms as well as of the properties that derive from them, the tridimensional geometric construction and the use of group theory language as a way of representation. Some tridimensional building activities were carried out in the computer laboratory using the Geogebra 5.0 3D software. In addition, it was attempted to explore students visualization and perception in every step of the process, using concrete materials which represented the primitive geometric entities, their relations and properties. The data from this application were then put in a table and analyzed predominantly qualitatively, as well as the indices reached by the students in the evaluations concerning the objectives proposed. From the analysis made in the schools and didactic books, it was concluded that the emphasis in spatial geometry is not the positional and axiomatic one. However, after three weeks work with students and the analysis of the results, it was realized that it is possible to work the more formal and abstract aspects of spatial geometry, ones involving intuition, construction, deduction and representation. / O presente trabalho tem por finalidade apresentar o desenvolvimento e a aplicação de uma proposta didática sobre geometria espacial de posição que visou contribuir com o aprendizado dos alunos do segundo ano do Ensino Médio do Colégio Militar de Santa Maria, por meio de um estudo mais voltado para os aspectos teóricos da geometria euclidiana espacial. Antes de desenvolver a proposta, realizou-se uma pesquisa junto a sete colégios integrantes do Sistema Colégio Militar do Brasil, de modo a verificar como os mesmos estão trabalhando a parte introdutória de geometria espacial e quais livros didáticos estão sendo utilizados para esta finalidade. De posse destes livros, fez-se um levantamento da forma como cada autor vem tratando desse tema e procurou-se confrontar as ideias apresentadas com os objetivos da proposta. Desenvolvida a proposta didática, a mesma foi aplicada em todo o grupo de alunos do segundo ano do colégio supracitado, durante o período normal de aulas, destacando-se a apresentação de um grupo de axiomas e a demonstração de propriedades decorrentes dos mesmos, a construção geométrica tridimensional e a utilização da linguagem da teoria dos conjuntos como forma de representação. Algumas atividades de construções tridimensionais foram realizadas no laboratório de informática utilizando-se o software Geogebra 5.0 3D. Não obstante, buscou-se em cada etapa da proposta explorar a visualização e a percepção dos alunos, utilizandose para isso materiais concretos que simbolizassem os entes geométricos primitivos, suas relações e propriedades. Os dados obtidos na aplicação foram tabulados e analisados sob a forma predominantemente qualitativa, entretanto, também foram analisados os índices alcançados pelos alunos nas avaliações pertinentes aos objetivos pretendidos. Da análise feita junto aos colégios e livros didáticos, concluiuse que a ênfase em geometria espacial não é a posicional e axiomática, no entanto, após três semanas de trabalho com os alunos e analisando-se os resultados obtidos, percebe-se que é possível se trabalhar os aspectos mais formais e abstratos da geometria espacial, que envolvem dedução, construção e representação.

Orientador: Marcelo Esteban Coniglio / Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Filosofia e Ciencias Humanas / Made available in DSpace on 2018-08-07T00:21:55Z (GMT). No. of bitstreams: 1 Sanz_WagnerdeCampos_D.pdf: 2570437 bytes, checksum: 15352759879927665653f4fc165c3703 (MD5) Previous issue date: 2006 / Resumo: O objetivo desta tese é o de propor uma elucidação da negação e do absurdo no âmbito dos sistemas de dedução natural para as lógicas intuicionista e clássica. Nossa investigação pode ser vista como um desenvolvimento de uma proposta apresentada por Russell há mais de cem anos e a qual ele parece ter abandonado posteriormente. Focaremos a atenção, em primeiro lugar, sobre a negação e, depois, como conseqüência das propostas para a negação, sobre a constante de absurdo. Nosso ponto de partida é, na verdade, um problema de natureza conceitual. Questionaremos a correção e a adequação da análise da negação e do absurdo atualmente predominante no meio-ambiente de dedução natural de estilo gentzeniano. O questionamento dessas análises adota como ponto focal o conceito de hipótese. O conceito de hipótese é uma noção central para os sistemas de dedução natural e a nossa proposta de análise desse conceito servirá de esteio para a formulação das propostas elucidatórias para a negação e o absurdo dentro dos sistemas de dedução natural / Abstract: The purpose of this thesis is to present an elucidation of negation and absurd for intuitionist and classical logics in the range of natural deduction systems. Our study could be seen as a development of a proposal presented by Russell over a hundred years ago, which he presumably abandoned later on. First, we will focus on negation and then on the absurd constant, as a consequence of the claims we are making for negation. As a matter of fact, our starting point is a problem of a conceptual nature. We will question the correctness and the adequacy of the analysis of negation and absurd, prevailing nowadays in the Gentzen-style natural deduction circle. The concept of hypothesis is the focus point in questioning these analyses. The concept of hypothesis is a central notion for natural deduction systems and the purpose of our analysis of this concept is to support the formulation of elucidative propositions for negation and absurd in natural deduction systems / Doutorado / Doutor em Filosofia

The main aim of thesis is to analyse the development of the collection of tax on corporate income in the Czech Republic between years 2006 and 2014. The partial aim of my work is to analyse the evolution of use of deductions and tax reliefs in the Czech Republic for the mentioned period. The theoretical part of my work will focus on the description of the corporate income tax, description of deduction, and description of deductions which Czech legislation allows. In Chapter 1.4 is description of tax relief. Practical part of my work contains an analysis how dependent tax revenues from corporate income tax rate, gross value added or gross domestic product. In Chapter 2.2 is tested if gross added value or gross domestic product affects the application of deductions, which are divided into different groups - in sum, type of legal form or NACE. In Chapter 2.3 is a similar analysis for tax relief.