Le tourisme est le fer de lance de l'économie balinaise. Mais, les fruits de cette économie du tourisme ne bénéficient pas à toutes les classes de la société balinaise. Cela est dû, entre autres, au manque à gagner lorsque cette industrie importe par exemple des produits ou des services pour répondre aux besoins des touristes (alimentation pour la restauration par exemple). Le calcul du manque à gagner pour l'économie balinaise n’a jamais été fait auparavant. Pour cela, cette recherche est nécessaire. Les objectifs de la recherche étaient : de calculer le manque à gagner pour l'économie balinaise dans le secteur du logement pour les touristes en micro-économie (niveau industriel) ; d'estimer le manque à gagner pour le tourisme balinais dans le secteur de l'hébergement touristique en macroéconomie (au niveau provincial) ; d'évaluer l'impact de la subvention gouvernementale et la réduction des importations dans l' industrie du tourisme, les opportunités d'emploi et la distribution des revenus ; d'évaluer la perception et le choix des touristes internationaux face aux offres de produits importés et locaux, et aussi d'évaluer l'opinion des touristes sur le constat : est-ce que les dépenses des touristes pendant leur voyage à Bali bénéficient à la société balinaise ? ; et d'évaluer les opinions des gestionnaires des hôtels sur l'utilisation des produits importés et des produit locaux pour la consommation des touristes ; de créer une stratégie afin de minimiser le manque à gagner dans le secteur du tourisme pour l'économie balinaise. La recherche est basée sur les approches quantitatives et qualitatives. Les données primaires ont été recueillies par la méthode du sondage sur quatre destinations touristiques, à savoir : Kuta, Nusa Dua, Sanur et Ubud, auprès d'un échantillon de 79 hôtels selon la méthode de probabilité proportionnelle à la taille qui est divisée en trois échantillons en grappes : hôtels classés 1, 2 et 3 étoiles ; hôtels classés 4 & 5 étoiles et hôtels privés (non-chain) ou appartenant à une chaine hôtelière (chain) ; hôtels non-classés. Nombre de répondants 600 touristes internationaux qui étaient en vacances à ce moment-là. Le calcul du manque à gagner dans l'analyse micro a été mené selon la méthode d'Unluonen et. al. (2011), tandis que l'analyse macro a été faite selon la méthode de Thorbecke (1988) en utilisant l'approche de la matrice de comptabilité sociale (MCS) de la province de Bali de l'année 2010. La perception et le choix des touristes internationaux vis-à-vis des produits importés et locaux ont été analysé selon le logiciel JMP tandis que les stratégies de la minimisation du manque à gagner dans l'économie touristique balinaise ont été créées selon la méthode de l'ISM (interpretive Structural Modelling). [...] Les touristes internationaux choisissent de façon significative les produits locaux et ils sont prêts à dépenser leur argent au bénéfice des populations locales. Les gestionnaires des hôtels sont prêts à utiliser les produits locaux tant que l’offre est suffisante pour remplacer les produits importés. Les stratégies pour minimiser le manque à gagner pour le tourisme à Bali : optimiser les potentiels des produits locaux ; développer l'agriculture et l' élevage, réduire les produits importés pour la consommation des touristes, augmenter l'exportation des produits locaux, augmenter la qualité des produits locaux ainsi que la qualité des ressources humaines locales, renforcer la société locale, inciter le gouvernement à mettre en œuvre une politique de minimisation du manque à gagner dans l'économie touristique, limiter les investissements étrangers dans le secteur du logement touristique, stabiliser les fluctuations des taux de change, augmenter le rôle du Ministère des affaires étrangères, du ministère de l'industrie, du Ministère du commerce ainsi que le rôle du Ministère du tourisme et de l'économie créative afin de réduire ledit manque à gagner. / Tourism has become the leading economic sector in Bali Province of Indonesia. However, the economic impacts of tourism have not been convinced to be full y beneficial for Balinese community. One of the reasons is tourism leakage that occurs when the industry imports both products and services to support tourism industry in Bali. So far, the amount of tourism leakage in Bali has not been calculated yet. Therefore, there is a need to ascertain the current amount of leakage in Bali tourism. The objectives of the study are: (i) to calculate the amount of tourism leakage from accommodation sector in Bali at micro (industrial) level; (ii) to calculate the amount of tourism leakage from accommodation sector in Bali at macro (regional) level; (iii) to evaluate the impacts of government subsidies and import reduction by accommodation sector on tourism leakage, job opportunity and income distribution; (iv) to evaluate the perception and preference of foreign tourists on imported and local products as well as the willingness of foreign tourists to spend their money to benefit of Balinese people; (v) to evaluate the points of view of hotel managers related to imported and local products as well as their willingness in reducing the use of imported product and (vi) to develop strategies in minimizing tourism leakage in accommodation in Bali. Research was designed through quantitative and qualitative approaches. Data was collected by using survey method at four main tourist destinations in Bali, namely: Kuta, Nusa Dua, Sanur and Ubud. There were 79 hotels selected based upon probability proportional to size sampling method which consists of three clusters namely 1,2,3 Star-rated, 4&5 Star-rated either chain and non-chain and Non Star-rated hotels. The number of respondents was 600 foreign tourists were selected as respondents. Calculation of tourism leakage on micro analysis was undertaken by using a method developed by Unluonen, et. al. (2011), meanwhile, on macro analysis was carried out by using a method proposed by Thorbecke ( 1988) which was based on the Social Accounting Matrix (SAM) of Bali 2010. Perception and preference of foreign tourists on imported and local products were analyzed by using JMP program, meanwhile, Interpretative Structural Modelling (ISM) was undertaken to develop strategies. The results show that based on the micro analysis, the highest tourism leakage of accommodation sector in Bali is at 4&5 Star-rated chain hotels (51.0 %), followed by 4&5 Star-rated non-chain hotels (22.7 %), 1,2&3 Star-rated hotels (12.0 %), Non-star rated hotels (8.8 %), and with the average leakage of 18.8 %. Based on macro analysis, tourism leakage of accommodation sector in Bali are as follow: (i) Leakage of Non Star-rated hotels is 2.0 %; (ii) Leakage of 1,2&3 Star-rated hotels is 15.7 %; (iii) Leakage of 4&5 Star-rated non-chain hotels is 7.1 %, (iv) Leakage of 4&5 Star-rated chain hotels is 55.3%; and (v) Average leakage of all types of accommodation is 19.5%. Foreign tourists significantly look for local products and are willing to spend their money for Balinese people. Hotel managers are willing to use local product as long as local products are available to substitute the imported products. Strategies for minimization tourism leakage are optimizing the potential of local products, develop agriculture and livestock; reduce the use of imported products for tourists, improve quality of local products and human resources, empower community, urge government to develop and implement supporting policies in minimizing tourism leakage, establish policy on restriction of foreign investment on accommodation in Bali, improve the role of Ministry of Foreign Affairs, Ministry of Industry, Ministry of Trade and Ministry of Tourism and Creative Economy. 7 Ps of marketing mix on service: product, price, place, promotion, people, process and physical evidence need to be implemented in order to support sustainable tourism in Bali

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию контроля налоговых органов за исчислением и уплатой налога на доходы физических лиц. Предметом исследования выступают экономические отношения, возникающие в ходе контрольной деятельности налоговых органов за исчислением и уплатой налога на доходы физических лиц. Основной целью магистерской диссертации является анализ контрольной деятельности налоговых органов за исчислением и уплатой налога на доходы физических лиц на примере ИФНС России по Кировскому району г. Екатеринбурга, включающий разработку предложений по их совершенствованию. В заключении обозначены рекомендации по совершенствованию контрольной деятельности налоговых органов за исчислением и уплатой налога на доходы физических лиц. / The final qualification work (master's thesis) is devoted to the study of the control of tax authorities over the calculation and payment of personal income tax. The subject of the study is economic relations arising in the course of control activities of tax authorities over the calculation and payment of personal income tax. The main purpose of the master's thesis is to analyze the control activities of tax authorities for the calculation and payment of personal income tax, including the development of proposals for their improvement. In conclusion, recommendations for improving the control activities of tax authorities over the calculation and payment of personal income tax are outlined.

La mondialisation de l’économie, le développement des moyens de transport et de communication et l’émergence des paradis fiscaux rendent la connaissance de la fiscalité d’autres pays indispensable, tant par le fiscaliste praticien que par le chercheur.La France et la Belgique ont une communauté de langue et de culture en plus de la proximité géographique. Connaître sa fiscalité et la comparer à la fiscalité française est utile à tout fiscaliste qui pourra alors se faire sa propre idée sur le statut de paradis fiscal qu’on lui attribue. Nous avons choisi de comparer l’imposition des revenus étrangers car, ceux qui changent de pays pour éviter la pression fiscale, sont souvent des personnes ayant une forte activité internationale. En l’absence de convention préventive de double imposition, l’imposition de tels revenus est plus favorable en France, quand ils sont encaissés par des personnes morales. En revanche, lorsqu’ils sont encaissés par des personnes physiques, l’imposition est plus avantageuse en Belgique.Mais les deux pays ont conclu beaucoup de conventions préventives de double imposition de sorte qu’il est difficile de trouver un pays qui ne leur est pas lié par une convention fiscale. Or, il s’avère que la Belgique, à travers ses conventions, adopte des mesures fiscales nettement plus favorables que la France et ce, afin de favoriser l’expansion économique de ses résidents et attirer aussi des capitaux étrangers.A cette situation, s’ajoute le fait que ce pays autorise des montages fiscaux qui seraient sanctionnés en France sous l’angle de l’abus de droit.On comprend alors pourquoi certains hommes d’affaires n’hésitent pas à s’y domicilier. / According to several factors such as the economy globalization, the development of transportation and communication supplies and the rising of tax heavens, tax lawyers have to reach a high expertise and knowledge of foreign tax systems.Belgium and France share common roots of language and culture in addition to the geographical proximity. To be especially aware of the Belgium tax law scheme is absolutely necessary for every tax lawyer in particular in a view to compare and have an opinion about the heaven nature of the Belgian system.As far as it is impossible to compare every point of the two systems, we decided to focus only on the taxation of foreign income, because of the international activity of the taxpayers willing to lower the tax pressure. Without an international tax treaty, foreign incomes are less taxed in France when they are received by a company but the situation is different when the receiver is a person. However it has to be noticed that Belgium and France have developed a huge international tax treaty network. The Belgium one is analyzed as being more attractive for foreign investments and national economic expansion. Besides, Belgium has a tax system which authorizes tax schemes seen sometimes as an abuse of right in France. As a consequence the exile of business men can be understood.

L’objet de cette thèse est d’analyser comment la politique de la concurrence peut être utilisée pour améliorer le pouvoir d’achat en générant des baisses de prix et affecter la répartition des revenus. L’évaluation des conséquences sur le bien-être de l’entrée de nouveaux concurrents sur un marché a fait l’objet d’une littérature importante. Mais elle repose sur des analyses en équilibre partiel et une approche complémentaire en terme d’équilibre général peut être utile. D’autres analyses de la politique de la concurrence en terme d’équilibre général ont été effectuées pour des économies avec des rendements d’échelle croissants.Cependant, dans la mesure où il semble discutable que les secteurs dans lesquels les rendements d’échelle sont croissants soient majoritaires dans les économies réelles, il apparaît pertinent d’analyser les effets de l’entrée dans des économies "convexes". Nous nous appuyons ainsi sur des modèles simples d’équilibre général pour étudier les conséquences de la politique de la concurrence - en matière d’entrée, de fusions etc... - sur le bien-être. Afin d’analyser ses effets distributifs, nous considérons des économies composées d’agents qui se distinguent par la nature des facteurs qu’ils offrent. Nous supposons en particulier que l’un d’eux fournit une quantité de travail exogène, que nous endogénéisons par la suite. Nous montrons ainsi que la politique de la concurrence peut être conflictuelle : elle peut ne pas impacter tous les consommateurs de la même façon et bénéficier à certains, au détriment d’autres. / This thesis consists in analysing how competition policy by enhancing prices decreases,may be used to boost purchasing power and influence income distribution. A huge literature deals with the evaluation of how entry of firms within a particular sector improves welfare. But this literature mainly relies on a partial equilibrium approach. To complete this approach, a general equilibrium view point on competition policy is called for. There have been several attempts to study the welfare effects of entry in general equilibrium economies with increasing returns to scale. However, it is not clear that pervasive unexploited increasing returns to scale exist in real economies. Therefore, it seems relevant to consider the case of "convex" economies. In this perspective, we use simple general equilibrium models to examine how competition policy - with regard to entry or mergers - affects welfare. In order to study the redistributive effects of competition policy, we consider the case where several agents supply different inputs (the supply of labor is first considered as exogenous,and then endogenous). We show that competition policy is not always welfare improving for all agents.

Made available in DSpace on 2016-04-26T20:27:51Z (GMT). No. of bitstreams: 1 Patricia Fudo.pdf: 931247 bytes, checksum: 4b3c23c20f3fb7f40c4fe3930adee9ed (MD5) Previous issue date: 2008-09-22 / The present work aims the study of the tax species denominated contributions, particularly related to the effects of the effective destination of the product of its collection in the juridical relationship established between the Tax collection and the taxpayer. Then, we try to define the constitutional juridical system applicable to the special contributions, through the classification of the tax species, in agreement with criteria of pertinence present in the Federal Constitution, as well as with the sub classification of such tribute species, according to the destination of the income coming from its collection. In the analysis of the legal procedure with which the destination of the tax incomes is accomplished, the work will contemplate a study concerning the budget laws, defining which is the capable normative species for such desideratum, in order to analyzing eventual effects that such a legal diploma produces in the juridical relationship of tax nature. This way, we try to verify if the deviation in the destination of the collection product coming from the special contributions has the privilege of irradiating effects in the Rule of Tax Incidence and / or in the juridical relationship which involves the tribute. Finally, this work intends to make analysis about the forms of constitutionality and legality control of the budget laws, referring to the theme of the contributions incomes destination / O presente trabalho tem por escopo o estudo da espécie tributária denominada contribuições, particularmente quanto aos efeitos da destinação efetiva do produto de sua arrecadação na relação jurídica estabelecida entre o Fisco e o contribuinte. Para tanto, busca-se definir o regime jurídico constitucional aplicável às contribuições especiais, através da classificação das espécies tributárias, de acordo com critérios de pertinencialidade presentes na Constituição Federal, bem como com a subclassificação dessa espécie de tributo, de acordo com a destinação da receita advinda de sua arrecadação. Na análise do procedimento legal com que se perfaz a destinação das receitas tributárias, o trabalho abordará um estudo acerca das leis orçamentárias, definindo qual a espécie normativa apta para tal desiderato, com a finalidade de analisar eventuais efeitos que referido diploma legal surte na relação jurídica de cunho tributário. Desse modo, busca-se verificar se o desvio na destinação do produto de arrecadação advindo das contribuições especiais tem o condão de irradiar efeitos na Regra-Matriz de Incidência Tributária e / ou na relação jurídica que envolve o tributo. Por fim, pretende-se efetuar análise sobre as formas de controle de constitucionalidade e legalidade das leis orçamentárias, no que se referem à temática da destinação das receitas das contribuições

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The master thesis is focusing on coworking centres that are very popular these days. The main goal is to create a realistic business plan that is describing an establishment of a coworking centre in Ceske Budejovice. The first part is focusing on several analysis. Analysis of coworking centres in the CR, analysis of the competition in CB, SWOT analysis and an online research can be found there. The practical part of the thesis covers the business plan. The plan includes information about the whole concept, about the way of managing the centre and also information about the main activities and offered services. Important part of the business plan is focusing on potential customers and marketing communication. The end is dedicated to the calculations of incomes and expenses.

Submitted by Lucas Souza (souzalucasr@gmail.com) on 2014-11-22T09:11:08Z No. of bitstreams: 1 Dissertação PPGE UFBA - Lucas Reis de Souza.pdf: 1902325 bytes, checksum: ed01b9b04d455a4bcecd923d4f3542dc (MD5) / Rejected by Vania Magalhaes (magal@ufba.br), reason: Lucas, favor inserir o abstract. Informo que as referências não são justificadas e os títulos das revistas tem a primeira letra de cada palavra em maiúscula. Veja tb que algumas citações com recuo estão sem espaçamento simples. Nas fontes das ilustrações o nome do autor ou instituição é em maiúscula. on 2014-11-24T14:12:30Z (GMT) / Submitted by Lucas Souza (souzalucasr@gmail.com) on 2014-12-01T14:47:02Z No. of bitstreams: 1 Dissertação PPGE UFBA - Lucas Reis de Souza.pdf: 1864290 bytes, checksum: 0ab00bdecb628816ee13145e67a982b6 (MD5) / Approved for entry into archive by Vania Magalhaes (magal@ufba.br) on 2014-12-01T16:17:15Z (GMT) No. of bitstreams: 1 Dissertação PPGE UFBA - Lucas Reis de Souza.pdf: 1864290 bytes, checksum: 0ab00bdecb628816ee13145e67a982b6 (MD5) / Made available in DSpace on 2014-12-01T16:17:15Z (GMT). No. of bitstreams: 1 Dissertação PPGE UFBA - Lucas Reis de Souza.pdf: 1864290 bytes, checksum: 0ab00bdecb628816ee13145e67a982b6 (MD5) / Instituto Brasileiro de Petróleo, Gás e Biocombustíveis - IBP / Este trabalho tem por objetivo avaliar os impactos econômicos da atividade petrolífera – produção e recebimento de royalties – em municípios da Bahia no período de 2005 a 2010. Nesse contexto, as mudanças recentes na indústria petrolífera brasileira, decorrentes da promulgação da Lei do Petróleo de 1997, fizeram com que fosse necessário reavaliar a situação desses campos e seu potencial de produzir impactos econômicos positivos nos municípios em que estão localizados. O objetivo principal da análise quantitativa foi o de verificar se i) a produção de petróleo e gás natural, e ii) o recebimento de royalties têm algum impacto sobre o crescimento econômico dos grupos de municípios baianos em que isso ocorre. Para isso, foi realizada uma análise de dados utilizando a metodologia de Painel Dinâmico Generalized Method of Moments (GMM), utilizando tanto o estimador Arellano-Bond (GMM-DIF) quanto o Arellano-Bover (GMM-SYS), e comparando seus resultados com outras metodologias de Painel Estático. Foi analisado o desempenho de municípios baianos produtores e não produtores de petróleo e gás, e de recebedores e não recebedores de royalties, bem como se há um efeito multiplicativo dos valores recebidos por esses municípios no período de 2005 a 2010, para os impactos dos royalties, e de 2007 a 2010, para os impactos da produção. Os resultados encontrados apontam que, em conformidade com a literatura sobre a “maldição dos recursos naturais”, há uma relação inversa entre arrecadação com royalties pelos municípios que recebem essa renda petrolífera e seu nível de renda, ainda que essa relação seja pouco relevante em termos econômicos. No entanto, as estimações realizadas apenas para os municípios produtores mostram que essa relação se inverte, tornando-se positiva, mas também de baixa magnitude. O mesmo ocorre quando se adiciona um termo interativo entre produção e royalties recebidos, que também apresenta um impacto positivo mas cuja magnitude é pouco relevante. Dessa forma, é plausível afirmar que, ainda que haja um impacto positivo no caso dos municípios produtores, há indícios de que esse impacto pode ser ainda maior, caso sejam adotados incentivos para o aumento da atividade petrolífera na região e políticas públicas que busquem atrelar as rendas petrolíferas recebidas por esses municípios a despesas como, por exemplo, saúde e/ou educação, além de exigir desses a adoção e divulgação de indicadores de governança mais robustos. / This study aims to evaluate the economic impacts of the oil and gas industry – production and royalties received – in municipalities in the state of Bahia between the years of 2005 and 2010. In this context, recent changes in the Brazilian oil and gas industry, resulting from the passing of the Petroleum Law of 1997, made it necessary to reevaluate the situation of these wells and their potential to generate positive economic impacts for the municipalities where they are located. The main objective of the quantitative analysis was to verify whether i) oil and gas production, and ii) receiving royalties had any impact on economic growth of the groups of municipalities where these occur. In order to accomplish that, an analysis of the available data was carried out with the methodology Generalized Method of Moments (GMM), using both the Arellano-Bond (GMM-DIF) and Arellano-Bover (GMM-SYS) estimators and comparing their results to those of other methodologies, namely Static Panel ones. The economic performance of producing and non-producing municipalities in Bahia, and of those that received and did not receive royalties was analyzed. Moreover, it was also evaluated whether or not there is a multiplicative effect of the royalty figures received by these municipalities during the period analyzed. Results show that, in accordance with the literature on the Curse of Natural Resources, there is an inverse relation between the collection of royalties and income levels for municipalities in Bahia, but this impact is of little economic relevance. However, estimations carried out solely for producing municipalities point to an inverse relationship in that sense, being positive for this specific group, but also of little economic relevance. A similar impact is observed when an interactive term including a dummy for production and the amount of royalties received is added to the model, also resulting in a positive but low economic impact. Thus, it is plausible to claim that even if there is a positive impact in producing municipalities steming from this activity, there is evidence that this impact could be even greater if incentives for the increase of production are provided for this region. In addition to that, public policies searching to bond oil incomes received by these municipalities to expenses in areas such as education and health, as well as more robust governance indicators, are also desirable in that sense.

Made available in DSpace on 2014-12-17T14:20:09Z (GMT). No. of bitstreams: 1 MarconiGS.pdf: 2298979 bytes, checksum: 11f4c180ca01021e64d77123725c4118 (MD5) Previous issue date: 2008-05-19 / The aim of this study is the labour market at Natal Metropolitan Region with emphasis in occupations and incomes that took place at the nineties. The definition of its chronological boundaries passed by verification of existence of evident socio-spatial impacts for output, occupation and income in national economy, with rebounds in all national territory, conditioned by institutional and socio-economical transformations which marked Brazilian insertion to capital flows and commodities globalization movement that took place at the cited decade. It has been shown that such impacts did not distributed themselves equally between diverse spatial levels (great regions, federate unities, municipalities) because of historical specificities in each place in terms of output structures and organization of distinct social agents. Having as its basis the Marxist perspective, it tackled theoretically occupations and incomes, transformations in labour universe occurred at world level, mainly in most urbanized areas, and following that to focus changes occurred in Brazilian society related to the search for competitive insertion in global economy during the period regarded. Special attention was gave to Natal Metropolitan Region, because it was historically a concentration area for investments, productive structure, people, occupations and incomes generated/appropriated in Rio Grande do Norte State. The basic data sources for research were the demographic Census (micro data) made by the Instituto Brasileiro de Geografia e Estat?stica (IBGE) intending to present the structure and the labour market dynamics, having as basis: 1) traditional indicators about labour market; 2) sectors of economic activities and 3) social positions and classes segments. One of the purposes is the demonstration that occupations and incomes keep relation with the restructuring which occurred in each specific sector during the period. Other purpose is to make explicit the factors which bear the participation of distinct segments in production or service execution that make possible the different participation in income distribution. Results are revealing the increasin precariousness in labour market, enlargement of occupations in tertiary sector and greater concentration of average incomes in the social segments which were owners of the greatest capital allowances between residents in Natal Metropolitan Region during the nineties / O objeto deste estudo ? o mercado de trabalho na Regi?o Metropolitana de Natal com ?nfase nas ocupa??es e nos rendimentos que tiveram vig?ncia na d?cada de 1990. A defini??o do corte cronol?gico decorreu da constata??o da exist?ncia de inequ?vocos impactos socioespaciais para a produ??o, a ocupa??o e os rendimentos na economia nacional, com rebatimentos em todo o territ?rio nacional, condicionados pelas transforma??es institucionais e socioecon?micas que marcaram a inser??o do Brasil ao movimento de mundializa??o dos fluxos de capital e de mercadorias em curso na citada d?cada. Demonstra-se que tais impactos n?o distribu?ram-se equanimemente entre os diversos n?veis espaciais grandes regi?es, unidades federativas, munic?pios em fun??o das especificidades hist?ricas de cada local em termos de estruturas de produ??o e de organiza??o dos distintos agentes sociais. Tendo por base a perspectiva marxista, aborda-se teoricamente as ocupa??es e os rendimentos, as transforma??es no mundo do trabalho ocorridas em ?mbito mundial, sobretudo nas ?reas mais urbanizadas, para em seguida enfocar as mudan?as ocorridas na sociedade brasileira relacionadas ? busca da inser??o competitiva na economia global no per?odo em pauta. Aten??o especial ? dada ? Regi?o Metropolitana de Natal por se tratar de ?rea historicamente concentradora de investimentos, estrutura produtiva, pessoas, ocupa??es e rendas geradas/apropriadas no estado do Rio Grande do Norte. As fontes b?sicas da pesquisa s?o os Censos Demogr?ficos (microdados) realizados pelo Instituto Brasileiro de Geografia e Estat?stica (IBGE) com vistas a apresentar a estrutura e a din?mica do mercado de trabalho, tendo por base: 1) indicadores tradicionais sobre o mercado de trabalho; 2) segmentos de atividades econ?micas e 3) posi??es e segmentos de classes sociais. Um dos prop?sitos ? a demonstra??o de que as ocupa??es e os rendimentos mant?m rela??o com a reestrutura??o ocorrida em cada setor espec?fico no per?odo. Um outro prop?sito ? a explicita??o de que os fatores que fundam a participa??o dos distintos segmentos que participam da produ??o ou da presta??o de servi?os possibilitam participa??o diferenciada na distribui??o da renda. Os resultados s?o reveladores de crescente precariza??o no mercado de trabalho, amplia??o das ocupa??es no setor terci?rio e maior concentra??o dos rendimentos m?dios nos segmentos sociais detentores dos mais elevados aportes de capital entre os residentes na Regi?o Metropolitana de Natal na d?cada de 1990

The aim of this diploma thesis is a detailed analysis of tax incomes of municipalities and regions with focus on four particular municipalities and one region in a practical part. From the year 2001 to 2015 the share of tax incomes and their development are evaluated as a part of total incomes. The theme is highly topical due to ongoing discussions among lawmakers on the subject of budgetary allocation of taxes. The law determining the budgetary allocation of taxes is modified frequently, that is why knowing the impact of changes on particular municipalities or regions is helpful. This knowledge can be useful base for planning new adjustments of budgetary allocation of taxes. In the theoretical part there are mentioned expert opinions on financial management of municipalities and regions that arise from their functions and positions. The emphasis is put on incomes of municipalities and regions, especially on tax incomes. Particular changes from 2001 to 2015 in law regulating budgetary allocation of taxes are described here with their impacts on municipalities and regions. Incomes and management of selected municipalities representing various size categories and Liberec region are analysed in the practical part. Financial self-sufficiency is evaluated here. In general municipalities are more financial self-sufficient than regions. This thesis is further dealing with individual tax incomes and impacts of changes in budgetary allocation of taxes on their size. Making models of theoretical incomes is used to simulate effects of diverse law adjustments. Results of the analysis show that tax incomes of municipalities and regions are generally increasing. During the observed period there was tendency to lower the growth of tax incomes of large cities, to increase the growth of tax incomes of small municipalities and to straighten the level of tax incomes of medium municipalities thanks to changes in budgetary allocation of taxes. Tax incomes of regions were increased thanks to changes in budgetary allocation of taxes despite of partial decrease in particular segments of tax incomes after 2012.