Thesis (Ph. D.)--University of Chicago, Dept of Economics, June 2003 / Includes bibliographical references. Also available on the Internet.

The topicality of this issue increases proportionally with increasing consumption of tobacco products, especially in certain age and social groups. Revenue from excise taxes on tobacco products is growing partly due to the ever-increasing consumption of tobacco products and also due to a gradual increase in taxes. The theoretical part will deal with tax theory, the theory of general government revenue and expenditure and the negative consequences caused by the consumption of tobacco products. The practical part will analyze the evolution of consumption of tobacco products, the development of revenues from excise taxes on tobacco products, development costs incurred in removing the negative consequences of tobacco consumption and the like. The aim of this work is the processing of the material on the development of tobacco consumption and evaluation of revenue and expenses resulting from the consumption of tobacco products, including the negative consequences, which will be proposed for their elimination.

Este trabalho trata do papel desempenhado pelo Supremo Tribunal Federal na apreciação de questões relativas ao Sistema Constitucional Tributário brasileiro à luz dos direitos fundamentais. Com efeito, o STF é responsável por guardar os direitos fundamentais também quando decide controvérsias constitucionais tributárias, o que significa considerar o delicado equilíbrio entre a proteção dos contribuintes e a necessidade de o Estado arrecadar os recursos suficientes à concretização dos direitos fundamentais. Assim, a tese tem dois objetivos. Por um lado, pretende identificar se o Supremo Tribunal Federal adota algum parâmetro condizente com os direitos fundamentais ao julgar questões constitucionais relativas ao sistema tributário. Nessa perspectiva, diversos acórdãos do Supremo Tribunal Federal, proferidos na égide da CF/1988, são analisados com vistas a examinar se a Corte tem cumprido bem suas responsabilidades constitucionais. Por outro lado, sugere o Estado Fiscal como parâmetro adequado aos direitos fundamentais e ao sistema constitucional tributário, considerando sua preocupação tanto com a proteção dos contribuintes quanto com a existência de meios mínimos para o financiamento das atividades públicas. / This work is about the role of the Supremo Tribunal Federal in the Brazilian constitutional tax system in light of the fundamental rights. Doubtlessly, the Brazilian Supreme Court (Supremo Tribunal Federal) is responsible for safekeeping and enforcing fundamental rights even when it decides constitutional tax controversies. The enforcement of fundamental rights in tax issues means accounting for the delicate balance between the protection of taxpayers and the necessity for the State to raise enough funds to implement fundamental rights. Thus the thesis has two objectives. On the one hand, the study aims to identify if the Supremo Tribunal Federal abides by any guideline consistent with the fundamental rights when ruling constitutional cases regarding the tax system. Therefore, various decisions of the Supremo Tribunal Federal, taken in the scope of the Federal Constitution of 1988, will be selected and analysed in order to examine if the Court has fulfilled its constitutional duties. On the other hand, the work suggests the Tax State as an adequate guideline to the fundamental rights and to the constitutional tax system, regarding its concern not only with taxpayers´ protection but also with the existence of minimum resources to fund public activities.

Este trabalho trata do papel desempenhado pelo Supremo Tribunal Federal na apreciação de questões relativas ao Sistema Constitucional Tributário brasileiro à luz dos direitos fundamentais. Com efeito, o STF é responsável por guardar os direitos fundamentais também quando decide controvérsias constitucionais tributárias, o que significa considerar o delicado equilíbrio entre a proteção dos contribuintes e a necessidade de o Estado arrecadar os recursos suficientes à concretização dos direitos fundamentais. Assim, a tese tem dois objetivos. Por um lado, pretende identificar se o Supremo Tribunal Federal adota algum parâmetro condizente com os direitos fundamentais ao julgar questões constitucionais relativas ao sistema tributário. Nessa perspectiva, diversos acórdãos do Supremo Tribunal Federal, proferidos na égide da CF/1988, são analisados com vistas a examinar se a Corte tem cumprido bem suas responsabilidades constitucionais. Por outro lado, sugere o Estado Fiscal como parâmetro adequado aos direitos fundamentais e ao sistema constitucional tributário, considerando sua preocupação tanto com a proteção dos contribuintes quanto com a existência de meios mínimos para o financiamento das atividades públicas. / This work is about the role of the Supremo Tribunal Federal in the Brazilian constitutional tax system in light of the fundamental rights. Doubtlessly, the Brazilian Supreme Court (Supremo Tribunal Federal) is responsible for safekeeping and enforcing fundamental rights even when it decides constitutional tax controversies. The enforcement of fundamental rights in tax issues means accounting for the delicate balance between the protection of taxpayers and the necessity for the State to raise enough funds to implement fundamental rights. Thus the thesis has two objectives. On the one hand, the study aims to identify if the Supremo Tribunal Federal abides by any guideline consistent with the fundamental rights when ruling constitutional cases regarding the tax system. Therefore, various decisions of the Supremo Tribunal Federal, taken in the scope of the Federal Constitution of 1988, will be selected and analysed in order to examine if the Court has fulfilled its constitutional duties. On the other hand, the work suggests the Tax State as an adequate guideline to the fundamental rights and to the constitutional tax system, regarding its concern not only with taxpayers´ protection but also with the existence of minimum resources to fund public activities.

Made available in DSpace on 2015-03-05T17:16:45Z (GMT). No. of bitstreams: 0 Previous issue date: 19 / Nenhuma / Os serviços públicos, enquanto instrumentos para a realização de políticas públicas, desempenham papel de relevo no Estado Democrático de Direito insculpido na Constituição Federal brasileira de 1988, sobretudo pelas expressas disposições concernentes aos direitos sociais. No contexto da desestatização, a Reforma do Estado representa a migração do modelo burocrático ao gerencial de Administração Pública. Neste ínterim, a execução de parcela dos serviços públicos incumbe à iniciativa privada, sob a chancela e outorga do Estado. Na atual conjuntura histórica, agravada pela incapacidade de a Administração Pública responder às crescentes demandas sociais, os direitos são sobrepujados aos deveres fundamentais. No entanto, esquece-se que os custos para a implementação dos direitos fundamentais sociais requerem financiamento público, através da espécie tributária imposto, sob o enfoque do dever fundamental de pagar impostos. O imposto, no contexto do Estado Democrático de Direito, representa requisito intransponível / Public services, as instruments to implement public policies, play a major role in the Democratic Rule of Law written in the Federal Constitution of Brazil, of 1988, above all through the specific provisions concerning social rights. In the context of privatization, State Reform represents the migration from the bureaucratic to the managerial model of Public Administration. During this period, the implementation of part of the public services becomes the task of private enterprise under the signature and concession of the State. In the current historical situation, worsened by the Public Administration’s lack of capacity to respond to growing social demands, rights are placed above fundamental duties. However, it is forgotten that the costs of implementing fundamental social rights require public funding, through taxation, from the perspective of the fundamental duty to pay taxes. Tax, in the context of the Democratic Rule of Law, is an insurmountable requirement, conditio sine qua non, for implementation, ef

States are facing tough economic times as a result of the housing market bubble exploding. States have been declaring budget deficits and major program cuts, since revenues have not kept up with expenditures and rainy day funds have been practically exhausted. State tax revenues have decreased, resulting from a decline in income tax revenues, one of the major sources of revenues for a large number of states (41 in total). A majority of these states have come to depend heavily on the revenue they collect from income taxes, which can represent as much as 40% of state tax revenue. This thesis focuses on the impact that income tax revenue has on state budgets and how it affects certain expenditures. To provide a more complete understanding on how fiscal policy affects the citizen directly, this thesis compares the changes in state's total tax revenue and spending on education and health programs between states that levy income tax and states that do not. Data from the United States Census Bureau and the National Association of State Budget Officials was analyzed by calculating the growth rate and relevant elasticities during 2006-2010, the years before, during, and after the last recession. Results will show a difference in changes in revenue and expenditure between the two types of states and a more sensitive elasticity for non-income tax states for both revenue and expenditure. With a better understanding of how the tax base behaves and how revenue affects programs, an improved tax policy that could produce more efficient services for citizens might be created.

The thesis deals with the issue of excise taxes in the Czech Republic and in selected OECD countries over the period 2007-2012 and their impact on resource coverage of the state budget. The theoretical part consists of the basic concepts relating to taxes, their basic structure, including the advantages and disadvantages of various groups of taxes. Main part of this thesis is the analysis of excise taxes in the Czech Republic, Denmark, Germany and the Slovakia which leads to a comparison between these countries. The hypothesis was that the Czech Republic levied excise few. Since this hypothesis is confirmed, the thesis contains a proposal for amendment in excise taxes which of the three possible options is chosen variant of the introduction of new taxes, the taxes on sweets. This part is undoubtedly the greatest benefit of the whole thesis. The work assumes that the introduction of this tax has had a positive impact on the state budget of 6-7 billion Czech crowns.