Made available in DSpace on 2019-03-30T00:29:41Z (GMT). No. of bitstreams: 0 Previous issue date: 2018-08-17 / Research in Master's Thesis whose study was proposed to delimit and analyze the institute of intercurrent prescription and its application in the fiscal executive process, in terms of article 40 and paragraphs of Law 6.830 / 1980, Law of Tax Foreclosures. The main effect of the institute is the extinction of the tax execution process, being the main means of defense of the taxpayer in this type of demand, justified in not perpetuating collections and executions frustrated in the Judiciary. It turns out to be beneficial not only to the debtor, but also to the state creditor, who, in turn, has a spending raise by maintaining innocuous executions. The intercurrent prescription institute seeks to regularize the statute of limitations of the debit requirement, which ensures the principle of legal certainty. Several causes are pointed out so that intercurrent prescription is effectively applied in the fiscal executive process, however there is doctrinal divergence about the legal nature and the constitutionality of the institute. Considering the relevant role of fiscal enforcement as a collection source of the State, the judicial procedure employed must be swift and effective, thus maintaining legal certainty. In assessing the applicability of intercurrent prescription, other aspects that will be treated during the course of this study, such as historical evolution, concept, fundamentals and its elements, emerge; legal nature of the institute; decree of ex officio by the magistrate; the doctrinal currents and jurisprudence on the subject; the investigation of the institute under the constitutional prism; the applicability of the institute established in the Law of Fiscal Execution; the understanding contained in Precedent 314 of the Superior Court of Justice; the provisions of the Civil Procedure Code of 2015 on intercurrent prescription; to know what are the gaps left by the legislation on this subject, as well as the determination of the moment where the intercurrent prescription is consummated in the bulge of the fiscal executive process. Keywords: Prescription. Intercurrent prescription. Tax Execution. Public farm. Prescription in the Code of Civil Procedure. / O estudo sobre omissão em matéria tributária propos-se a delimitar e analisar o instituto da prescrição intercorrente e sua aplicação no processo executivo fiscal, nos termos do artigo 40 e parágrafos da Lei nº 6.830/1980, Lei de Execuções Fiscais. O instituto tem como efeito principal a extinção do processo de execução fiscal, sendo o principal meio de defesa do contribuinte neste tipo de demanda, justificada na não eternização de cobranças e execuções frustradas no Judiciário. Revela-se benéfica não somente ao devedor, mas, também, ao credor estatal, o qual, por sua vez, possui gastos elevador ao manter execuções inócuas. O instituto da prescrição intercorrente busca regularizar o prazo prescricional da exigência do débito, o que assegura o princípio da segurança jurídica. Várias causas são apontadas para que a prescrição intercorrente seja efetivamente aplicada no processo executivo fiscal, no entanto há divergência doutrinária acerca da natureza jurídica e da constitucionalidade do instituto. Considerando o relevante papel da ação executiva fiscal como fonte arrecadatória do Estado, o procedimento judicial empregado deve ser célere e eficaz, mantendo, assim, a segurança jurídica. Na apreciação da aplicabilidade da prescrição intercorrente, surgem outros aspectos que serão tratados no decorrer deste estudo, quais sejam, evolução histórica, conceito, fundamentos e seus elementos; natureza jurídica do instituto; decretação de oficio pelo magistrado; as correntes doutrinárias e jurisprudências acerca do tema; a averiguação do instituto sob o prisma constitucional; a aplicabilidade do instituto disposto na Lei de Execução Fiscal; o entendimento contido na Súmula 314 do Superior Tribunal de Justiça; o que dispõe o Código de Processo Civil de 2015 acerca da prescrição intercorrente; saber quais são as lacunas deixadas pela legislação a respeito desse tema, bem como a determinação do momento onde a prescrição intercorrente é consumada no bojo do processo executivo fiscal. Palavras-chave: Prescrição. Prescrição intercorrente. Execução Fiscal. Fazenda pública. Prescrição no Código de processo Civil.

Made available in DSpace on 2019-04-05T23:04:18Z (GMT). No. of bitstreams: 0 Previous issue date: 2007-12-14 / The present work aims at analyzing the application of ICMS (Brazilian State value added tax) Selectivity Principle, in order to achieve Fiscal Fairness, that is, the fairer distribution of tax charge among citizens/taxpayers and the distribution of tax incomes, by considering as critery fairness and tax equality. Selectivity is showed as a way of accomplishment of the Tax payment capacity principle, primary to fair Tax Law. The Tax Law of a rule of law is a juridical field guided by values that affect both citizen/State relationship and the coexistence of such citizens among themselves. Justice, as a foundation of Right, explained by modern scholars, searches to nurture with value other sciences, including juridical science, which, for some time, took distorted paths and stayed dramatically away from the fair and from the human. The study also approaches how a tax technique as selectivity can contribute to a fairer Tax Law. Further, it investigates the relationship of Selectivity Principle within ICMS, established in art. 155, §2º, III, of Brazilian Fundamental Law, with other principles of Tax Law, particularly the one of Tax payment capacity principle, as well as other techniques of taxing, like progressivity and exemption. It argues on how taxes considered indirect, whose onus has influence upon final customer, can observe the customers contributive capacity, through selectivity. It still examines different doctrine writers perspectives on Tax Law on tax payment capacity, ICMS selectivity, direct taxes and indirect taxes. It approaches the additional constitutional devices present in Brazilian Fundamental Law that corroborate the Brazilian legislator s primary need for observing constitutional tax principles, primarily the ones concerning to tax equality and citizen s monetary capacity. At last, this study offers an analysis of selectivity from Brazilian court s decisions. / O presente trabalho se propõe a analisar a aplicação do princípio da seletividade do ICMS, com vistas à realização da justiça fiscal, ou seja, da distribuição mais justa da carga tributária entre os cidadãos/contribuintes e da distribuição das receitas tributárias observando critérios de justiça e igualdade tributária. A seletividade como forma de realização do princípio da capacidade contributiva, basilar para o Direito tributário justo. O direito tributário de um Estado de Direito é um ramo jurídico orientado por valores que afeta tanto a relação cidadão/estado quanto a coexistência destes cidadãos entre si. A justiça, como fundamento do Direito, explicada pelos teóricos modernos, busca nutrir de valor as demais ciências, inclusive a ciência jurídica que por algum tempo tomou rumos distorcidos e se afastou, drasticamente, do justo e do humano. Visa entender como uma técnica de tributação como a seletividade pode contribuir com um direito tributário mais justo. Analisa a relação do princípio da seletividade no ICMS, previsto no art. 155, §2º, III, da Constituição Federal, com outros princípios do direito tributário, principalmente, o da capacidade contributiva e também com outras técnicas de tributação como a progressividade e a isenção. Como pode os impostos considerados indiretos, cujo ônus repercute para o consumidor final, observar a capacidade de contribuir do cidadão, através da seletividade. Analisa as diferentes visões dos doutrinadores do Direito Tributário acerca da capacidade contributiva, seletividade do ICMS, impostos diretos e impostos indiretos. Destaca os demais dispositivos constitucionais presentes na Constituição de 1988 que ratificam a imperiosa necessidade do legislador brasileiro, de observar os princípios constitucionais tributários, principalmente no tocante à igualdade tributária e à capacidade econômica do cidadão. Oferece uma análise da seletividade a partir das decisões dos tribunais brasileiros.

During recessions, fiscal, monetary and other credit provision policies are used together to combat falling consumption levels and stabilize output. Most such counter-cyclical stabilization policies are deemed effective when households use provided credit or cash towards raising consumption. Hence, a deep understanding of consumer finance is central to understanding how and when such counter-cyclical stabilization policies work, and when they do not. In my dissertation, I focus primarily on one set of stabilization policies; namely fiscal stimulus. I provide particular empirical and theoretical insight into how consumers manage their finances and in particular liquidity levels, and how this behavior is connected to the effectiveness of fiscal policy during balance sheet recessions. I also discuss how the definition of effectiveness itself may need to undergo some revisions as applied to a balance sheet recession. Chapter 1 ``Heterogeneity in effectiveness of fiscal stimulus: The Economic Stimulus Payments of 2008" empirically investigates regional heterogeneity in the effectiveness of fiscal rebates during recessions characterized by housing crises. While general estimates of the effectiveness have been measured in previous literature, the state dependence of such effectiveness to the particular type of business cycle state (for example depth of regional housing crisis) is unknown. I first provide a description of the 2008 recession, and the history of recent fiscal policies along with the institutional arrangement of the fiscal stimulus policies enacted during the time. I next review the relevant empirical literature on fiscal policy effectiveness. I then describe the empirical methodology to estimate the effectiveness of fiscal rebate policies in 2008 and their regional heterogeneity. Using a special module of the Nielsen Consumer Panel which surveys households about their 2008 Economic Stimulus Payments, I show that households' marginal propensity to consume (MPC) out of these rebates was significantly lower in zipcodes with larger declines in housing prices. This pattern holds for both households with liquid assets and for those without. This highlights a novel finding compared to the previous literature; fiscal policy effectiveness is not explained solely by the behavior of households without liquid assets. These findings are not caused by differences in socio-economic and other observable characteristics and are robust to the use of a topology based instrument for housing price changes. Finally, I show that the results are driven by the difference in reported vs. revealed preference for reported savers and deleveragers in the hardest hit areas. Chapter 2 ``Policy and Theoretical Implications of Regional Heterogeneity in Fiscal Stimulus Effectiveness" investigates how the findings in Chapter 1 square with policy implications and consumption theory. On the policy side, I discuss how this result creates a policy dilemma, where fiscal stimulus may have been least effective in stimulating nondurable consumption in precisely the regions experiencing the worst recession. This underscores potential tradeoffs between the utilitarian and aggregate demand stabilization motives for rebate provision and the need to add nuance to the definition of fiscal policy effectiveness. On the theory side, I revisit the theoretical consumption literature and describe its predictions for MPC in a time of lower incomes and wealth. In particular, I look at how the negative relation between MPC and house price decline is at odds with the predictions of canonical buffer-stock models, which predict a higher MPC in worse affected regions. Next, I build a state of the art heterogeneous agent life cycle model, which features adjustment costs, long term debt and a default option, and calibrate it to regional variation in housing price declines, unemployment risk and income declines. I discuss newer mechanisms which could potentially match the empirical results. In reality, I show that even such a model substantially overestimates the effectiveness of fiscal stimulus in the worst affected regions. I explore the reasons behind such a mismatch, including the lack of marginal deleveraging in the model. Finally, I use data from the Michigan Survey of Consumers to rule out regional variation in permanent expectations as a key variable which could reconcile the findings in the data. Overall, the findings remain unreconciled with standard consumption theory, even after the augmentation of modern and realistic elements. Chapter 3 ``Evolution of Hand to Mouth Households (2007-09) and Lessons" continues on the theme of household liquidity which has been analyzed significantly to understand fiscal policy. A key parameter in the previous literature has been the proportion of illiquid households with housing wealth (also called wealthy hand to mouth households) who are important in understanding fiscal policy effectiveness. Two separate strands of the literature have emphasized either the role of permanent characteristics or income and wealth shocks (circumstance) in determining such status. In light of this, I document three new and robust findings. First, the overall proportion of such wealthy hand to mouth households stayed constant during the early years of the Great Recession. Second, there was massive underlying movement between various groups underneath the overall numbers. Third, households who built liquidity buffers had significantly larger losses to housing wealth and smaller losses to permanent income expectations. They also achieved this improvement in liquidity through methods other than the extraction of illiquid assets. This implies households who build liquidity buffers during housing crisis recessions do so through cutting consumption sharply. Taken together, these findings imply a) that both circumstantial and characteristics views on household liquidity are important, and b) that consumption models with net illiquid assets cannot match central facts for balance sheet recessions. This is because they predict households building liquidity buffers through extraction of illiquid wealth, which is unavailable during such recessions. In contrast, models with asset valuation effects do a better job of matching the liquidity management decisions of households. The goal of my research is to inform debates on fiscal policy effectiveness and the linkages to household liquidity. Future recessions with limitations on conventional monetary policy will especially be important times when these debates will play out. I hope this research provides useful information in the design and analysis of future counter-cyclical fiscal policies.

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This interdisciplinary thesis combines economics and law disciplines in examining the current fiscal regime applicable to upstream petroleum activities in the UK with an overarching objective of developing a policy framework for a new fiscal regime that is not only stable enough to avoid future alterations but also sufficiently fair to balance the unaligned imperatives of the investors and the government. Since the initial days of hydrocarbon exploitation in the UK Continental Shelf the fiscal regime was subject to numerous changes in reaction to the dynamics of the time. Most of these changes were brought about in order to incentivise the investors to explore for and get petroleum while attempting to ensure an appropriate share, or fair return, were accruing to the UK economy. The frequency of these changes however increased fiscal instability, making investment into the UK's upstream sector a riskier proposition. In order to develop a stable regime that can also ensure a fair return, therefore, this thesis begins with a brief overview of the fiscal instability and the government's most recent attempt at ensuring an appropriate share. This most recent attempt, the Treasury's Fiscal Review, is a consequence of the review of the entire upstream industry in the UK by Sir Ian Wood. The resultant report of the review, the Wood Report, provides the government's rationale for reform. Using the government position as a guidance, the work then analyses the conditions under which investors are incentivised and ascertains what exactly is meant by an appropriate share, or fair return, for the state. This analysis is carried out using the relevant investment and fiscal theories which, in turn, yields a set of criteria to evaluate the fiscal instruments. Once the criteria are established they are utilised against the fiscal regime that was in place prior to the government's most recent attempt at receiving a fair return. This is not only to assess the extent of the need for reforming the then existing regime but also to understand what was being reformed. The criteria are then employed subsequently in assessing the same for the most recent reforms of the government.

Selon Henri Levy-Bruhl, « la preuve est inséparable de la décision judiciaire : c'en est l'âme et la sentence n'est qu'une ratification ». Située au cœur du procès, la preuve se trouve aussi liée à l'existence du droit lui-même. Ainsi, selon un adage ancien, « ne pas pouvoir prouver son droit revient à ne pas en avoir ». Cet adage, aussi strict qu'il puisse paraître, ne doit pas être pris à la lettre dans la mesure où le droit à prouver existe même en l'absence de preuve mais c'est la reconnaissance de ce droit sur le plan juridique qui posera problème si la partie concernée ne parvient pas à le prouver. La preuve en droit fiscal revêt la même importance dans la mesure où elle est soumise aux principes généraux de droit qui régissent la preuve en droit civil. Ainsi, cette étude nécessite de développer à la fois les règles relatives à la charge de la preuve et celles relatives à son administration. La charge de la preuve est régie par deux adages selon lesquels « la charge de la preuve incombe au demandeur » et « celui qui allègue une exception en défense doit la prouver. » L’application est limitée à la charge initiale. Quant à l’administration de la preuve en droit fiscal est gouvernée par les règles relatives à la preuve en contentieux administratif. Elle est définie comme étant le moyen par lequel celui sur qui repose la charge de la preuve justifie ses prétentions. En droit fiscal, il n’y a pas de règles quant aux moyens de preuve admis par le juge. Comme en contentieux administratif, le juge n’a pas le droit d’imposer aux parties une preuve spécifique. Tous les moyens de preuve sont acceptés et le juge apprécie leur juste valeur selon son intime conviction / According to Henri Levy-Bruhl, « the evidence is inseparable from the judicial decision : it is the soul and the sentence is only a ratification ». Located at the heart of the lawsuit, the evidence is also linked to the existence of the right itself. Thus, according to an old adage, « not being able to prove one's right is not to have one ». This adage, as strict as it may seem, should not be taken literally to the extent that the right to prove exists even in the absence of evidence but it is the recognition of this right on the legal plane that will pose problem if the party concerned can not prove it. Evidence in tax law is of equal importance to the extent that it is subject to the general principles of the law governing the civil law evidence. Thus, this study requires the development of both the rules on the burden of evidence and those relating to its administration. The burden of evidence is governed by two statements that « the onus of evidence lies with the plaintiff » and « whoever alleges an objection in defense must prove it ». The application of these adages is limited to the initial charge. As for the administration of evidence in tax law, it is governed by the rules of evidence in administrative litigation. It is defined by the means by which the party on whom the burden of evidence lies to justify its claims. In tax law, there are no rules as to the means of evidence admitted by the judge. As in administrative litigation, the judge has no right to impose specific evidence on the parties

Este trabalho estima, utilizando dados trimestrais de 1999 a 2011, o impacto dinâmico de um estímulo fiscal no Brasil sobre as principais variáveis macroeconômicas Brasileiras. Na estimativa dos impactos permitiu-se que as expectativas dos agentes econômicas fossem afetadas pela existência e probabilidade de alternância de regimes (foram detectados dois regimes) na política monetária do país. Os parâmetros da regra da política monetária, nos dois regimes detectados, foram estimados através de um modelo - composto apenas pela equação da regra da política monetária - que permite uma mudança de regime Markoviana. Os parâmetros do único regime encontrado para a política fiscal foram estimados por um modelo Vetorial de Correção de Erros (Vector Error Correction Model - VEC), composto apenas pelas variáveis pertencentes à regra da política fiscal. Os parâmetros estimados, para os diversos regimes das políticas monetária e fiscal, foram utilizados como auxiliares na calibragem de um modelo de equilíbrio geral estocástico dinâmico (MEGED), com mudanças de regime, com rigidez nominal de preços e concorrência monopolística (como em Davig e Leeper (2011)). Após a calibragem do MEGED os impactos dinâmicos de um estímulo fiscal foram obtidos através de uma rotina numérica (desenvolvida por Davig e Leeper (2006)) que permite obter o equilíbrio dinâmico do modelo resolvendo um sistema de equações de diferenças de primeira ordem expectacionais dinâmicas não lineares. Obtivemos que a política fiscal foi passiva durante todo o período analisado e que a política monetária foi sempre ativa, porém sendo em determinados momentos menos ativa. Em geral, em ambas as combinações de regimes, um choque não antecipado dos gastos do governo leva ao aumento do hiato do produto, aumento dos juros reais, redução do consumo privado e (em contradição com o resultado convencional) redução da taxa de inflação. / This paper estimates, using quarterly data from 1999 to 2011, the dynamic impacts of a fiscal stimulus in Brazil on key Brazilian macroeconomic variables. The estimates take into account the effects of the existence and of the probabilities of occurrence of the switching monetary policy regimes (two regimes were detected) on agents expectations formation. The monetary policy rules parameters, in the two detected regimes, were estimated through a Markov regime-switching model composed only by the monetary policy rule equation. The fiscal rules parameters of the unique detected fiscal policy regime were estimated through a Vector Error Correction (VEC) model composed only by the variables pertained to the fiscal policy rule. The monetary and fiscal policy rules parameters were auxiliary in the calibration of a Dynamic Stochastic General Equilibrium (DSGE) model with regime-switching, nominal price rigidity and monopolistic competition (as in Davig and Leeper (2011)). After the DSGEs calibration the fiscal stimuluss impacts were obtained through a numerical routine (developed by Davig and Leeper (2006)) that solves a set of nonlinear expectational first-order difference equations and gives the dynamic equilibrium of the model. Our results suggest that fiscal policy was passive during the whole period and that monetary policy was always active, but they were more active at certain times and in others, less active. Overall, in both combinations of regimes, a government spending shock induces an increase in the output gap, increases in real interest rates, a reduction in private consumption and (contrary to the conventional wisdom) a reduction in inflation.

El presente trabajo de investigación tiene como objetivo principal analizar la legislación peruana para saber si está preparada para combatir el incremento patrimonial no justificado. El mismo que se desarrolla en dos diferentes capítulos: El primer capítulo enfoca desde un punto de vista teórico el significado de los incrementos patrimoniales no justificados, abarcando temas como las variaciones patrimoniales, la clasificación de los incrementos patrimoniales, que incluye lo que los incrementos brutos, incremento patrimonial proveniente de actividad con o sin negocio empresarial, también se hablara de cómo descubrir las rentas presuntas de las personas naturales, la presunción de los IPNJ. En el segundo capítulo, se realizará un análisis del panorama actual respecto de los incrementos patrimoniales no justificado, para luego centrarse en un estudio con respecto a las leyes peruanas tributarias que se relaciona con el cumplimiento de los incrementos patrimoniales No, para así poder establecer si la legislación peruana está preparada para combatir los IPNJ Finalmente se indicarán las principales conclusiones a las que se ha llegado a partir de la investigación realizada, las mismas que permitirán formular las recomendaciones que ofrecerán una solución para atenuar la realidad peruana la cual en la mayoría de los casos se basa en un bajo nivel de cultura tributaria que conlleva a la informalidad. / Tesis

nÃo hà / A contribuiÃÃo de melhoria à um tributo previsto desde a ConstituiÃÃo Federal de 1934, artigo 124; atualmente, prevista na ConstituiÃÃo Federal de 1988, artigo 145, III. A competÃncia à comum a todos os entes polÃticos: UniÃo, Estados, Distrito Federal e MunicÃpios. A contribuiÃÃo de melhoria possui um carÃter justo porque à cobrada das pessoas que possuem seus imÃveis valorizados em decorrÃncia da obra pÃblica, porÃm, à um tributo esquecido pelos fiscos. Analisou-se neste trabalho a contribuiÃÃo dos fatores econÃmicos para o incremento da arrecadaÃÃo nos MunicÃpios brasileiros durante o ano de 2009, advindo da cobranÃa de contribuiÃÃo de melhoria. Nesse sentido, utilizando-se de um modelo de regressÃo linear simples, constatou-se que a arrecadaÃÃo contribuiÃÃo de melhoria à relacionada positivamente com o aumento da populaÃÃo, do Ãndice FIRJAN e dos tributos ContribuiÃÃo de IntervenÃÃo no DomÃnio EconÃmico â CIDE e Imposto Territorial Rural â ITR. De outro lado, exercem influÃncia negativa na arrecadaÃÃo da contribuiÃÃo estudada os montantes das transferÃncias oriundas do Fundo Nacional de Desenvolvimento da EducaÃÃo â FNDE e do Fundo de ParticipaÃÃo dos MunicÃpios â FPM, evidenciando o desincentivo para a administraÃÃo municipal em se autofinanciar, quando presentes as transferÃncias desses fundos. / The contribution of improvement is a tribute planned since the Constitution of 1934, Article 124; currently provided for in the Constitution of 1988, Article 145, III. Competence is common to all political entities: Union, States, Federal District and Municipalities. The contribution of improvement has a righteous character is charged because of the people who have their properties valued due to public work , however, is a tribute forgotten by the tax authorities. Analyzed in this work the contribution of economic factors to increase the collection in the Brazilian municipalities during the year 2009, arising from the levying of contributions for improvement. In this sense, using a simple linear regression model, it was found that the revenue contribution of improvement is positively related with the increase in population, the index FIRJAN and taxes Contribution for Intervention in the Economic Domain - CIDE and Rural Land Tax - ITR. On the other hand, negatively influence the collection of contribution studied the amounts of transfers arising from the National Fund for Education Development - ENDF and the Municipalities Participation Fund - FPM, highlighting the disincentive for municipal administration in finance them, when the present transfers these funds.