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Department of worship public and industry for the purpose of worshiping their ancestors and the establishment of an independent property of the original in Mainland China, prevalent in Taiwan, while Taiwan civil habits. Because of the economic, social structure has evolved from an agricultural society to the social patterns of industry and commerce, interpersonal gradually alienated, weak, and due to age, by multi-generational inheritance, to send the identity of the next member of the increasingly vague, complex, so that to send human competition for worship production action, the meaning of sacrifice public sector to set up gradually lost. Due to sacrifice the particularity of the public sector within the public owners, members of crime in the administrator or send personal gain map take illicit profits, fame and fortune of the heart to fight for the assets held, and other issues, External: their legal rights and obligations of civil, judicial and administrative departments have different views, and therefore resulted in numerous controversies, government to actively address the ritual of public sacrifice public sector long years of problems, in 1997, was promulgated "Professions Ordinance, planning the entire clean-up project schedule, except for taxes, the competent authority is still lack of supporting. in this study, secondary data analysis and questionnaires as the main research methods, analysis worship public and industry clean-up the causes and impact of hard, and tax officials on the implementation of the ancient worship Professions Ordinance successful and able to solve the economic efficiency of tax administration, tax equity and land use the troubled expectations. Sacrifice public sector owners of non-tax professionals do not quite understand, to declare the type and tax implications, therefore, to collect scholars' sacrifice the particularity of the public sector and the relevant provisions of the tax law analysis, to be the table lists the legal persons, juridical association with the sacrifice of public sector legal establishment of the legal basis for the purpose of legal nature, and real estate approach for worship public industry to canzhuo , will legal forms and illegal forms of worship the public sector, tax concessions or not, a comparative analysis, the public owners to easily compare, but its declaration of substantial benefit. Another of this thesis study found that tax officials for the implementation of the Ordinance of the sacrifice to the public and industry, it is helpful to the simplification of tax administration, tax equity goals and enhance the land use of economic efficiency, but want to reach the aforementioned goals, depends on the completion of the worship the reporting and registration of public sector jobs, not yet required to complete the declaration and other related job assessment, remains to be the financial sector this sacrifice the particularity of the public sector be deliberated.

Submitted by (edna.saturno@ufrpe.br) on 2016-05-19T15:16:37Z No. of bitstreams: 1 Carlos Alberto Amorim Jatoba.pdf: 1901033 bytes, checksum: 9a942ef240341096847c7e7497117bf9 (MD5) / Made available in DSpace on 2016-05-19T15:16:37Z (GMT). No. of bitstreams: 1 Carlos Alberto Amorim Jatoba.pdf: 1901033 bytes, checksum: 9a942ef240341096847c7e7497117bf9 (MD5) Previous issue date: 2010-02-26 / Introduction - Discusses and analyzes historically the Imposto Territorial Rural - ITR (Brazilian Taxation on Rural Properties), the adequacy and effectiveness as a tool for collecting and regulation of rural estate. Objective - Research the results obtained by the Censo Agropecuário de 2006 (Census of Agriculture and Cattle 2006), conducted by Instituto Brasileiro de Geografia e Estatística – IBGE (Brazilian Institute of Geography and Statistics), making the crossing of the census data with data from the ITR and create a model of performance evaluation for the analysis of constitutional transfers of funds raised by the ITR for the State of Pernambuco. Methods - The population consisted of 127 municipalities of Pernambuco through twelve Regions of Development - RDs, in 2006. To obtain the data it was decided by the results of the Census 2006 and the constitutional transfers, resulting of the collections of ITR, from the Receita Federal do Brasil – RFB (Internal Revenue Service of Brazil) to the municipalities. The ABC-Pareto analysis was based in the variables “R$/ha” (index of collection of ITR) and “Agricultural Area” (in hectare). Results - High concentration of the resources collected in few cities is evidenced. The developed “Index of Collection of ITR” (or “Index of Constitutional Transferences of ITR”), reaches - on average - R$ 0,25/ha (Twenty and five cents of monetary unit in Real, for each unit of measure of area in hectare). The Range (the difference between the highest and the lowest values in a set) presents a gap space between R$ 44,04/ha and R$ 0,02/ha, respectively. In RDs, two stand out in index collection: one for contributing to the increase of R$ 0,41/ha and the other with the same features regional and geographically close, the lowest at R$ 0,09/ha. Conclusions - The data show and evidence the regional disparities. It recommends a study, of the subject, more detailed. The proper methodology of collection of the ITR could save yourself declaratory, but become more auditing and in extrafiscal taxation terms, more distributive. / Introdução - Discute e analisa historicamente o Imposto Territorial Rural – ITR, sua adequação e eficiência como instrumento de arrecadação e de regulação da propriedade rural. Objetivo - Pesquisar os resultados obtidos pelo Censo Agropecuário de 2006, protagonizados pelo IBGE; fazer o cruzamento de dados deste Censo com os dados do ITR e criar um modelo de avaliação de desempenho para a análise das transferências constitucionais do ITR, para o Estado de Pernambuco. Métodos – A população foi constituída por 127 municípios de Pernambuco, através de doze Regiões de Desenvolvimento – RDs, no ano de 2006. Para a obtenção dos dados optou-se pelos resultados do Censo Agropecuário de 2006 e pelas transferências constitucionais, resultante das arrecadações, de ITR, da Receita Federal do Brasil – RFB para os municípios. Foi utilizada a Análise ABC-Pareto tomando-se por base as variáveis “R$/ha” (índice de arrecadação de ITR) e “Área Rural” (em hectare). Resultados - Constata-se elevada concentração dos recursos arrecadados em poucos municípios. O criado “Índice de Arrecadação de ITR” (ou “Índice de Transferência Constitucional de ITR”), atinge – em média – R$ 0,25/ha (Vinte e cinco centavos de unidade monetária em Real, para cada unidade de medida de área em hectare). A Amplitude Total (diferença entre máxima e mínima) apresenta um significativo intervalo entre R$ 44,04/ha e R$ 0,02/ha, respectivamente. Nas Regiões de Desenvolvimento – RDs, duas delas se destacam em índice de arrecadação: uma por contribuir com o maior em R$ 0,41/ha e a outra, com as mesmas características regionais e geograficamente vizinhas, com o menor em R$0,09/ha. Conclusões - Os dados mostram e evidenciam os desníveis regionais. Recomenda-se que o tema tenha um estudo mais detalhado. A própria metodologia de arrecadação do ITR poderia conservar-se declaratória; mas, tornar-se mais auditora e em termos de tributação extrafiscal, mais distributiva.

Property taxes serve as a vital revenue source for local governments. The revenues derived from the property tax function as the primary funding source for a variety of critical local public service systems. Property tax appeal systems serve as quasi-administrative-judicial mechanisms intended to assure the public that property tax assessments are correct, fair, and equitable. Despite these important functions, there is a paucity of empirical research related to property tax appeal systems. This study contributes to property tax literature by identifying who participates in the property tax appeal process and examining their motivations for participation. In addition, the study sought to determine whether patterns of use and success in appeal systems affected the distribution of the tax burden. Data were collected by means of a survey distributed to single-family property owners from two Florida counties. In addition, state and county documents were analyzed to determine appeal patterns and examine the impact on assessment uniformity, over a three-year period. The survey data provided contextual evidence that single-family property owners are not as troubled by property taxes as they are by the conduct of local government officials. The analyses of the decision to appeal indicated that more expensive properties and properties excluded from initial uniformity analyses were more likely to be appealed, while properties with homestead exemptions were less likely to be appealed. The value change analyses indicated that appeals are clustered in certain geographical areas; however, these areas do not always experience a greater percentage of the value changes. Interestingly, professional representation did not increase the probability of obtaining a reduction in value. Other relationships between the variables were discovered, but often with weak predictive ability. Findings from the assessment uniformity analyses were also interesting. The results indicated that the appeals mechanisms in both counties improved assessment uniformity. On average, appealed properties exhibited greater horizontal and vertical inequities, as compared to non-appealed properties, prior to the appeals process. After, the appeal process was completed; the indicators of horizontal and vertical equity were largely improved. However, there were some indications of regressivity in the final year of the study.

La taxation a toujours été un enjeu d’envergure pour notre société. Dès le début du XVIII siècle, les institutions religieuses se réclamaient d’une exemption de taxes en contrepartie des nombreux services sociaux qu’elles rendaient. Basée sur des principes d’équité, l’imposition d’une taxe permet de défrayer les dépenses communes de notre société. Introduite localement autour des années 1876, la fiscalité municipale a toujours reconnu que les biens de l’État ne pouvaient être l’objet d’une quelconque taxation puisque bénéficiant à tous. De la même manière, les biens des institutions religieuses ont également eu le même privilège depuis le début de l’imposition de la taxe ou presque. Cet historique n’est pas sans explication! En effet, nos Églises participaient activement au développement de la société par le biais de services tant sociaux (aide aux plus démunis, santé, registre de l’état civil, etc.) qu’éducationnels (écoles, enseignements religieux…). Qu’en est-il aujourd’hui? Est-il toujours pertinent de maintenir ces exemptions alors que l’État a pris en main l’éducation, la santé, etc. Alors que les églises catholiques sont cédées, une à une, aux municipalités faute de financement et de disciples, que notre gouvernement québécois tend vers une neutralité pour faire place à un pluralisme religieux grandissant, que nos municipalités cherchent de nouvelles sources de financement, pourquoi conserver ce régime d’exemptions qui semble aller à l’encontre de toutes les tendances de la société? C’est précisément ce que nous étudierons dans ce mémoire. En résumé, l’objet de ce mémoire est d’identifier l’origine de ces exemptions de taxes foncières municipales et d’analyser de manière objective l’évolution juridique de celles-ci. Le tout, pour comprendre les motifs qui soutiennent leur maintien, encore aujourd’hui, dans le but de déterminer leur pertinence ou non lors d’une nouvelle législation. Ainsi, la première partie met donc en contexte l’exemption foncière pour les institutions religieuses au Québec. Elle traite d’abord de la relation entre l’État et la religion, puis présente les principaux impacts fiscaux du régime d’exemption de taxes foncières sur les municipalités. La seconde partie, quant à elle, établit le cadre juridique entourant ce régime. Elle aborde le régime fiscal applicable aux exemptions de taxes foncières, en s’attardant principalement aux articles relatifs aux institutions religieuses et aux presbytères. Ensuite, elle présente des motifs au soutien du maintien ou non du régime d’exemption. Et puis, la troisième partie propose des pistes de solution pour faire évoluer juridiquement ces exemptions dans le respect des attentes de notre société québécoise. Pour finalement, conclure sur une unique destinée de celles-ci. / Taxation has always been a major issue for our society. By the early eighteenth century, religious institutions claimed a tax exemption in exchange for the many social services they rendered. Based on principles of equity, the imposition of a tax makes it possible to defray the common expenses of our society. Introduced locally in the 1876, municipal taxation has always recognized that state property could not be the subject of any taxation since benefiting all. In the same way, the property of religious institutions has also had the same privilege since the beginning of the imposition of the tax or almost. This history is not without explanation! Indeed, our churches were actively involved in the development of society through both social services (assistance to the poor, health, registry of civil status, etc.) and educational (schools, religious teachings ...). What about today? Is it still relevant to maintain these exemptions while the state has taken over education, health, etc.? While Catholic churches are handed over one by one to municipalities for lack of funding and disciples, that our Quebec government is moving towards neutrality to make room for growing religious pluralism, that our municipalities are looking for new sources of funding, why keep this system of exemptions that seems to go against all trends in society? This is precisely what we will study in this memoir. In summary, the purpose of this brief is to identify the source of these exemptions from municipal property taxes and to analyze objectively their legal evolution. All, to understand the reasons that support their maintenance, even today, in order to determine their relevance or not in a new legislation. Thus, the first part puts into context the land exemption for religious institutions in Quebec. It first covers the relationship between the state and religion, then presents the main tax impacts of the property tax exemption system on municipalities. The second part establishes the legal framework surrounding this scheme. It discusses the tax regime applicable to property tax exemptions, focusing mainly on articles relating to religious institutions and presbyteries. Then, it presents reasons in support of whether or not to maintain the exemption scheme. And then, the third part proposes possible solutions to legally evolve these exemptions in accordance with the expectations of our Quebec society. Finally, to conclude on a unique destiny of these.

財政援助をコントロールする仕組みは、国によって様々であり、立法的な統制、行政的な統制又は司法的な統制等があるが、本稿では、特に、裁判所による財政支出の統制に焦点を当て、アメリカ合衆国、スペイン及びメキシコ合衆国について検討する。本稿においては、主として、アメリカ合衆国、スペイン及びメキシコ合衆国の裁判所が、私企業に対する財政支出をどのような場合において違憲又は違法とするのか、又はどのような場合において合憲又は適法とするのかということを検討し、これらの国々の裁判所がその結論に到達するために、どのような要件又は判断基準に基づいて、財政支出を統制するのかということについて考察する。 / The mechanisms for controlling fiscal assistance vary from one country to another. Legislative, executive and judicial controls can be mentioned as broad examples of these mechanisms. This research will focus on the judicial control of fiscal expenditure in the United States of America, Spain and Mexico. It primarily examines in which cases financial expenditure on the private sector is declared unconstitutional or illegal and in which situations it is declared constitutional or legal by the American, Spanish and Mexican judiciary. It will also focus on an investigation of the legal requirements for fiscal stimulus, as well as in the judging criteria developed and used by the court of those countries to reach to those conclusions. / 博士(法学) / Doctor of Laws / 同志社大学 / Doshisha University