Segundo a legislação de regência, o ICMS é exigido pelos Estados e preponderantemente na origem. A competência estadual para a exigência de exação pautada em base tributária móvel, aliada à concentração da arrecadação na origem, criou ambiente convidativo à concorrência dos Estados pela concentração dos contribuintes em seu próprio território. A realidade socioeconômica, cultural e geopolítica do Brasil, no entanto, torna essa concorrência degenerativa, pautada na instituição de benefícios fiscais tidos por irregulares há mais de quarenta anos. Como resposta, os Estados prejudicados ajuízam ações, contra o ente que outorgou o benefício, com vistas a anular o incentivo. A resposta judicial, no entanto, não corresponde ao dinamismo dos impactos econômicos que derivam da instituição dessas políticas irregulares. Em função disso, os Estados alteraram o foco de sua insurgência. Recentemente, passaram a promover a glosa dos créditos apropriados pelos seus próprios contribuintes em decorrência da aquisição, em operação interestadual, de mercadorias gravadas com benefício fiscal no Estado de origem. Como o crédito é outorgado pelo Estado de origem, na prática o Estado de destino exige o valor que deixou de ser cobrado pelo de origem. Assim procedem escudados no artigo 8o da Lei Complementar no 24/75, que estabelece a nulidade do ato e a ineficácia do crédito fiscal atribuído ao estabelecimento recebedor da mercadoria e a exigibilidade do imposto não pago ou devolvido. Todavia, a repartição de competências para a exigência do ICMS trouxe campo de atuação bem demarcado para cada ente subnacional. Logo, considerando que o Brasil está estruturado em regime federativo, não pode um Estado se apropriar de tributo de competência de seu par. Se o benefício é irregular, é dever do Estado de origem exigir os valores, comportamento que pode ser obrigado a adotar por força de ordem judicial. Sendo assim, interpretação conforme a Constituição do dispositivo em foco autoriza que o Estado de origem e apenas ele reconheça, exclusivamente nas hipóteses de isenção irregularmente outorgadas, a nulidade do ato, a ineficácia do crédito fiscal atribuído ao estabelecimento recebedor da mercadoria em operações internas e a exigibilidade do imposto não pago. / Brazilian sales tax is levied by States and predominantly in origin basis. Both high mobility of the tax base in this case, and the taxation mainly in origin, led Brazilian states to fiscal competition. Socioeconomic, cultural and geopolitical context in Brazil, however, make this competition harmful, based on the institution of irregular tax benefits for over forty years. In reaction, victim states file lawsuits against the ones who granted the benefit aiming to nullify the incentive. The correspondent judgment, however, is issued long time after the economic impacts of the irregular incentives take place. As a result, States have changed the focus of their reaction. Recently started to disallow taxpayers to appropriate credits due to the acquisition of goods originated from another State awarded with tax benefit in the origin State. As the benefit is granted by the origin State, in reality destination State levies the tax that the origin State waivered. This practice is allegedly supported in Article 8 of Law 24/75, which establishes both the disallowance of the credits, and the duty to charge the tax unpaid due to the irregular benefit. However, Brazil is structured as a federation, a form of organization that secretes financial matters of each State. Therefore, a State cannot pocket the amount that could be levied by its pair. If the benefit granted to the taxpayer is irregular, the origin State shall have to levy the amount, procedure that may be imposed by the Courts. Thus, Article 8 should be construed in the following sense: fiscal authorities can disallow the credit only if the benefit is in discordance with constitutional provision of non cumulative ICMS, and, above all, only the origin state can proceed this way.

Economists have rejected the popular view that time use is primarily influenced by local customs and law, and instead argue that it is determined by optimal choices of economic agents and the market mechanism. However the analysis of time allocation has been focused on the labor-leisure choice problem which posits a worker who wants more leisure because of his preference for leisure over work. Thus going beyond the standard model, these essays add to the theory of the economics of time use. First I examine why married men earn more. I explore the possibility that differences in household work by marital status can explain the observed male marital wages advantage. Depending on the type and timing of household work, I segregate it into flexible and inflexible household work, using the American Time Use Survey. Empirical results provide strong support for the productivity difference between married and never married men. Household work has significant negative and differential effects on wages. The effects are not only driven by total time spent on household work, but also by types and timing of household work. The result shows that inflexible household work has a stronger negative effect on wages than flexible household work. Second I study how taxes affect time and goods allocation in home production. I claim that an increase in sales taxes encourages households to substitute away from the market goods input in favor of untaxed non-market time input. I explore the substitution response by relating household market purchases and time use. The theory part shows that the size of elasticity of substitution between market goods input and time input is crucial for understanding the government's optimal tax policy. Then I show that it is optimal to impose lower taxes on goods used in the production of commodities with a higher elasticity of substitution. In the empirical part, I estimate sizes of elasticities of substitution of goods for time with the combined survey of Mexican household consumption expenditures and time allocation for 2002. I find that the elasticity of substitution for 'Eating' is lowest. Finally wage compensation for climate is examined. Using the Merged Outgoing Rotation Group File from 2002 to 2007, I find that the North-South wage differential in construction and extraction occupations is much higher than in any other occupations. I claim that this is because weather affects wage determination. If individuals are to locate in both desirable and undesirable locations, undesirable locations must offer higher wages. Using the O*NET database, I obtain information on how often an occupation requires exposure to weather conditions. Estimation results of the wage equation show that wage compensation for living in bad weather amounts to 11.9 percent of hourly wages evaluated at sample means. The difference in wage compensation for working in bad weather between the most exposed (outdoorness index = 5) and least exposed (outdoorness index = 0) occupations is estimated to be 9.6 percent of hourly wages evaluated at sample means. In addition, I find that the occupational injury risk is related to weather conditions in the case of construction and extraction occupations. / text

Segundo a legislação de regência, o ICMS é exigido pelos Estados e preponderantemente na origem. A competência estadual para a exigência de exação pautada em base tributária móvel, aliada à concentração da arrecadação na origem, criou ambiente convidativo à concorrência dos Estados pela concentração dos contribuintes em seu próprio território. A realidade socioeconômica, cultural e geopolítica do Brasil, no entanto, torna essa concorrência degenerativa, pautada na instituição de benefícios fiscais tidos por irregulares há mais de quarenta anos. Como resposta, os Estados prejudicados ajuízam ações, contra o ente que outorgou o benefício, com vistas a anular o incentivo. A resposta judicial, no entanto, não corresponde ao dinamismo dos impactos econômicos que derivam da instituição dessas políticas irregulares. Em função disso, os Estados alteraram o foco de sua insurgência. Recentemente, passaram a promover a glosa dos créditos apropriados pelos seus próprios contribuintes em decorrência da aquisição, em operação interestadual, de mercadorias gravadas com benefício fiscal no Estado de origem. Como o crédito é outorgado pelo Estado de origem, na prática o Estado de destino exige o valor que deixou de ser cobrado pelo de origem. Assim procedem escudados no artigo 8o da Lei Complementar no 24/75, que estabelece a nulidade do ato e a ineficácia do crédito fiscal atribuído ao estabelecimento recebedor da mercadoria e a exigibilidade do imposto não pago ou devolvido. Todavia, a repartição de competências para a exigência do ICMS trouxe campo de atuação bem demarcado para cada ente subnacional. Logo, considerando que o Brasil está estruturado em regime federativo, não pode um Estado se apropriar de tributo de competência de seu par. Se o benefício é irregular, é dever do Estado de origem exigir os valores, comportamento que pode ser obrigado a adotar por força de ordem judicial. Sendo assim, interpretação conforme a Constituição do dispositivo em foco autoriza que o Estado de origem e apenas ele reconheça, exclusivamente nas hipóteses de isenção irregularmente outorgadas, a nulidade do ato, a ineficácia do crédito fiscal atribuído ao estabelecimento recebedor da mercadoria em operações internas e a exigibilidade do imposto não pago. / Brazilian sales tax is levied by States and predominantly in origin basis. Both high mobility of the tax base in this case, and the taxation mainly in origin, led Brazilian states to fiscal competition. Socioeconomic, cultural and geopolitical context in Brazil, however, make this competition harmful, based on the institution of irregular tax benefits for over forty years. In reaction, victim states file lawsuits against the ones who granted the benefit aiming to nullify the incentive. The correspondent judgment, however, is issued long time after the economic impacts of the irregular incentives take place. As a result, States have changed the focus of their reaction. Recently started to disallow taxpayers to appropriate credits due to the acquisition of goods originated from another State awarded with tax benefit in the origin State. As the benefit is granted by the origin State, in reality destination State levies the tax that the origin State waivered. This practice is allegedly supported in Article 8 of Law 24/75, which establishes both the disallowance of the credits, and the duty to charge the tax unpaid due to the irregular benefit. However, Brazil is structured as a federation, a form of organization that secretes financial matters of each State. Therefore, a State cannot pocket the amount that could be levied by its pair. If the benefit granted to the taxpayer is irregular, the origin State shall have to levy the amount, procedure that may be imposed by the Courts. Thus, Article 8 should be construed in the following sense: fiscal authorities can disallow the credit only if the benefit is in discordance with constitutional provision of non cumulative ICMS, and, above all, only the origin state can proceed this way.

En el presente trabajo nos avocaremos a estudiar el problema de la carga de la prueba en la configuración de las operaciones no reales descritas en el artículo 44ð de la Ley del IGV en el contexto de un procedimiento de fiscalización seguido por la Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT), lo cual desde nuestro punto de vista constituye un tema fundamental en el contexto actual en que las actuaciones de fiscalización de la Administración Tributaria se han incrementado y donde se ha dado un mayor énfasis a la recaudación, dejando de lado cuestiones primordiales del debido procedimiento, como lo referente a la carga de la prueba. Este tema es importante, puesto que un error en la asignación o distribución de la carga de la prueba conllevaría a la nulidad del procedimiento de fiscalización y de los actos administrativos emitidos posteriormente. En ese contexto, el objetivo principal del presente trabajo constituye el estudio de las reglas referentes a la carga de la prueba en un procedimiento de fiscalización, y los problemas asociados a este tema, todo ello dentro del marco legal y constitucional de nuestro país. / Trabajo de investigación

The main goal of this thesis is based on the term of introduction of electronic sales records in the Slovak Republic to highlight the successes but also the shortcomings of this system. The theoretical part is to determine the issue of tax evasion, as one of the main reasons why there is very compulsory electronic records. The next chapter analyses the possible ways of dealing with electronic sales records and compares it with the method chosen in the Czech Republic. The practical part verifies the system's benefits for businesses questionnaire method. While estimates of the contribution for the state based on an analysis of sales, profits and taxes paid of selected businesses. The last part is made up of a model to help business in Slovakia to decide between the use of electronic records sales method for using an electronic cash register, or virtual cash register.

En el presente trabajo de investigación analizamos las ventas de bienes físicos ofertadas a través de una red social y entregadas mediante el servicio de delivery y como ha impactado la evasión tributaria en el Impuesto General a las Ventas en el estado peruano. Se proponen algunas medidas a fin de ser implementadas por la SUNAT y así disminuir la evasión tributaria en las ventas de bienes físicos ofrecidos en redes sociales y entregadas a través del servicio de Delivery siendo : 1.Crear una página virtual, 2. Declaración de las cuentas personales de las redes sociales ante la SUNAT así mediante declaración voluntario o mediante cruce de información de las mismas plataformas y los medios de pago más usados mediante estas plataformas, 3.La 4.Transformación Digital en materia fiscal, 5.Creación de un registro electrónico por parte de la Sunat hacia los contribuyentes con redes sociales donde realizan ventas online, 6.La fiscalización en línea por parte de la SUNAT a las redes sociales. 7.Crear un aplicativo móvil por parte de la SUNAT y vincularlo con la información de ventas de las plataformas y billeteras digitales, 8. Aplicar las detracciones en las ventas por delivery; Siendo una alternativa para lograr mejorar la recaudación del impuesto considerando un incremento en las arcas del estado La evasión tributaria es un problema, para el Estado que ha intentado proponer medidas regulatorias, pero muchas veces el consumidor no colabora con tal acción. Otro de los principales problemas en la evasión es la falta de cultura tributaria y la no facturación en las ventas online por servicio de delivery, ya que muchas personas han encontrado una manera de ganar dinero, sin ser sancionados por evadir impuestos. La SUNAT reveló que más de 12.700 contribuyentes evadían el pago de impuestos a través del comercio electrónico luego de analizar las ventas electrónicas de 21,200 contribuyentes. También divulgo una retención del IGV para afectar los servicios virtuales que se consumen en el país, aunque sus proveedores sean "no domiciliados" siendo la razón por la cual no se recaudaba impuestos el Perú al no contar con el mecanismo correcto para recaudar el IGV en este tipo de operaciones. / In this research work, we analyze the sales of physical goods offered through a social network and delivered through a delivery service, and how tax evasion has impacted the General Sales Tax in the Peruvian state. Some measures are proposed to be implemented by SUNAT in order to reduce tax evasion in the sales of physical goods offered on social networks and delivered through the Delivery service, which are: 1. Create a virtual page, 2. Declaration of personal accounts of social networks before SUNAT thus through voluntary declaration or through cross-information of the same platforms and the most used means of payment through these platforms, 3. The 4. Digital Transformation in tax matters, 5. Creation of an electronic register by Sunat towards taxpayers with social networks where they make online sales, 6. Online auditing by SUNAT to social networks. 7. Create a mobile application by SUNAT and link it with the sales information of the platforms and digital wallets, 8. Apply withholdings on delivery sales; Being an alternative to improve tax collection considering an increase in the state's coffers. Tax evasion is a problem for the State that has tried to propose regulatory measures, but many times the consumer does not collaborate with such action. Another of the main problems in evasion is the lack of tax culture and non-invoicing in online sales by delivery service, since many people have found a way to earn money, without being sanctioned for evading taxes. SUNAT revealed that more than 12,700 taxpayers evaded the payment of taxes through electronic commerce after analyzing the electronic sales of 21,200 taxpayers. It also disclosed a withholding of the IGV to affect the virtual services that are consumed in the country, even if their providers are "non-domiciled" being the reason why taxes were not collected in Peru by not having the correct mechanism to collect the IGV in this type of operations

This interview aims to expose some relevant aspects of the mining taxes in our country. First, the discussion goes around the typical contracts of mining concessions and their relation with mining royalty and income tax, to then analyze the regulation of and anticipated recovery that looks to be an incentive for mining activity.Finally, the role of the right of effectiveness fee and mining royalty of mining concessions are analyzed, so are the consequences of this two in the mining sector. / La presente entrevista busca exponer algunos aspectos relevantes de la tributación minera en el país. Así, se parte del caso de los contratos típicos de las concesiones mineras y su relación con la Regalía Minera y el Impuesto a la Renta, para luego analizar los regímenes de devolución definitiva y recuperación anticipada, con miras al incentivo de la actividad minera.Finalmente, se analizará el rol del derecho de vigencia y la regalía minera de las concesiones mineras, así como las implicancias de las mismas en el sector.

El autor de la tesis busca esclarecer qué es lo que implica la deposesión de los bienes incautados y cuáles son los efectos tributarios, respecto del Impuesto a la Renta e Impuesto General a las Ventas de este retiro de los bienes del patrimonio del usuario. / Trabajo de investigación

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

This diploma work focuses on value added tax in connection with accounting. Work is divided into two parts. The first one describes the development of the value added tax from the previous sales tax till the present form in the Czechoslovakian and in the Czech Republic. The work includes the proces of development of VAT in European Union as well. The second part is focused on differences which can appear between the tax base in VAT declaration and the revenues in accounting. There are described four main parts when can be higher/lower amount of tax base than the amount of revenues in accounting: time discrepancy, chargeable event which isn't the subject of VAT but is revenue, chargeable event which is the subject of VAT but isn't revenue and cases when there is different amount between the tax base and the revenue. Actual problems of reverse charge aplication for domestic transactions and the unreliable payer which follow from the proces of harmonization of VAT in EU are subscribed in these parts. There is the mention of the proces of development of VAT in Slovak republic at the end of the second part.