The genesis of the informal sector in Mozambique is similar to the way it emerged in many other countries in the world, starting mainly with small businesses performed by unemployed people, peasent families, street vendors among others as their self employment. The informal sector offers a striking illustration of the strengths and weakness of enterprises in Mozambique. A simple and transparent legal framework, properly enforced is indispensable for the long term success of the informal sector to turn to formal sector. Taxation is controversary in the informal sector. The existing tax system in Mozambique is distorced and naturally contribute to a host of economic and social problems. The needed for the reform of taxation system has been acknowledged for instance the recent implementation of VAT system in Mozambique still on process of implementation. Taxes generated by the informal sector could contribute to the budget of the State. / Mercantile Law / LL.M.

[pt] A presente tese de doutorado tem como proposta analisar a crônica desigualdade social brasileira, a qual tem os grupos vulneráveis como sua maior vítima, por meio da compreensão do binômio arrecadação-dispêndio de recursos públicos. Por meio de tal enfoque, busca-se compreender o papel do estado brasileiro na manutenção e recrudescimento das desigualdades socioeconômicas, sobretudo pelo meio com que arrecada impostos e a quem destina preferencialmente os recursos obtidos coletivamente, mas cuja fruição é desproporcionalmente destinada aos estratos mais altos da sociedade. Como forma de estabelecer um controle jurídico sobre o binômio arrecadaçãodispêndio de recursos, utiliza-se do Pacto Internacional sobre Diretos Econômicos, Sociais e Culturais de 1966 e de sua previsão que veda a discriminação na fruição dos direitos enquanto, simultaneamente, determina a sua realização progressiva, vedação à regressividade dos avanços obtidos e o dever de máxima alocação de recursos disponíveis para a efetivação dos direitos em questão. Defende-se na presente tese que tais características dos direitos socioeconômicos e culturais correspondem a um avanço metodológico em relação às formas usuais com que o direito brasileiro tem atuado para reduzir as desigualdades sociais, sobretudo por meio da judicialização para a obtenção de prestação estatais. Por fim, apresenta-se como a mensuração da desigualdade social, principalmente entre os grupos vulneráveis e o restante da população, propicia um novo ferramental para atuação legal e não institucional para acimplementação de políticas públicas voltadas para a construção de uma sociedade mais justa. / [en] This doctoral thesis aims to analyze the chronic Brazilian social inequality, which has vulnerable groups as its greatest victims, through the understanding of the relationship between collection and expenditure of public resources. Through such an approach, we seek to understand the role of the Brazilian state in maintaining and increasing socioeconomic inequalities, especially through the means by which it collects taxes and to whom it preferentially allocates the resources obtained collectively, but whose fruition is disproportionately destined for the highest strata. of society. As a way of establishing legal and democratic control over the collection and expenditure of resources, the International Covenant on Economic, Social and Cultural Rights of 1966 is used and its provision that prohibits discrimination in the enjoyment of rights while, at the same time, determining their progressive realization, prohibition of the regression of the advances obtained and the duty of maximum allocation of available resources for the realization of the rights in question. It is argued in this thesis that such characteristics of socioeconomic and cultural rights correspond to a methodological advance in relation to the usual ways in which Brazilian law has acted to reduce social inequalities, especially through judicialization of fundamental rights to obtain state benefits. Finally, it presents how the measurement of social inequality, especially among vulnerable groups compared to the rest of the population, provides a new tool for legal and non-institutional action for the implementation of public policies aimed at building a fairer society.

Purpose - The paper aims to analyse the perception SMEs in Sweden have of the corporate income tax system's treatment of online data collection. Methodology – This study employs a qualitative research approach in which the authors implemented a deductive phenomenological research approach. The paper incorporates both exploratory and descriptive research methodologies as its primary research approaches. These approaches were deemed most suited by the authors to collect both primary and secondary data tailored to the research objectives. The primary data source consists of semi-structured interviews with six Swedish SMEs, selected through a judgment-based approach. An in-depth investigation of the current literature formed the foundation of the secondary data collection. Findings – The findings suggest that the SMEs studied in this paper address their perceptions of the CITS’s treatment of ODC through (I) Online Data Privacy, (II) Distributional Tax Fairness, (III) Retributive Tax Fairness, (IV) Procedural Tax Fairness, (V) Complexity, (VI) Trust, (VII) Growth Obstruction Practical implications – The practical implications of this study are valuable for policymakers, SMEs and any type of stakeholders interested in the corporate income tax system's treatment of online data collection. This research can help improve the CITS's effectiveness and reduce the compliance burden on SMEs in Sweden. Policymakers can leverage the insights and perceptions of Swedish SMEs to modernize the CITS to the 21st century and implement ODC practices that are most suitable according to the SME’s preferences. SMEs on the other hand can leverage the insights and perceptions of this study to gain a better understanding of the CITS and its treatment on the components of value creation, including ODC practices. External stakeholders can use the study findings to gain an understanding of the field of research and implement it according to their needs, such as through the assistance of SMEs in their ODC practices concerning the CITS. Originality/value – The originality and value of this paper lie in the novel focus on Swedish SMEs' perception of the CITS's treatment of ODC. To the authors' knowledge, this study is the first to explore this topic in Sweden, contributing to the literature on the CITS, ODC practices and the treatment of ODC through the CITS. Keywords – Corporate Income Taxation, Corporate Income Taxation System, Tax Perceptions, SMEs, The Slippery Slope Framework, Complexity, Distributional Fairness, Retributive Fairness, Procedural Fairness, Growth, Tax Benefits, Privacy, Punishment, Trust Paper type – Research Paper

В настоящее время существует значительный дефицит конструкторско-технологического персонала на предприятиях литейного производства. Данная проблема не является уникальной для России – в промышленно развитых странах она существует уже более 30 лет и успешно решается при помощи аутсорсинга. Инжиниринговая фирма предлагает для предприятий региона комплексное решение технологических задач, в том числе: разработку конструкции отливки, разработку технологии, разработку оснастки, изготовление оснастки на субподряде, получение опытной партии отливок. Для самостоятельного контроля параметров изготовления отливки предусмотрена закупка лабораторного оборудования. Существенным преимуществом проектируемого предприятия является наличие сайта с расчетчиком, позволяющего клиенту в режиме онлайн определить стоимость работ в зависимости от сложности отливки и возникающих при ее изготовлении проблем (кроме усадочных дефектов). На сайте предусмотрен контроль добросовестности заполнения клиентом контрольных форм. Уровень сложности контролируется по количеству размеров на чертеже. Решение указанных проблем оговаривается в договоре. Приведены примеры решения сложных задач по конструированию отливок, оснастки, внедрению в производство. Описаны возникающие проблемы и решения. Инжиниринговая фирма в литейном производстве открывается в формате ИП, в связи с небольшими оборотами. Рассчитана минимизация налогообложения, принята упрощенная система, доходы минус расходы. / There is a shortage of design and technological personnel at foundries. This problem is not unique to Russia - in “gold billion” countries it has existed for more than 30 years and is successfully solved with outsourcing. The engineering company offers enterprises in the region a comprehensive solution to technological problems, including development of casting design, technology development, development of tooling, subcontracting of tooling, production of a pilot batch of castings. For independent control of casting manufacturing parameters, the purchase of laboratory equipment is provided. A significant advantage of the designed enterprise is the presence of a website with a calculator, which allows the client to determine online the cost of work depending on the complexity of the casting and the problems that arise during its manufacture (except for shrinkage defects). The site provides for monitoring the integrity of the client’s filling out forms. The level of complexity is controlled by the number of dimensions in the drawing. The solution to these problems is specified in the contract. Examples of solving complex problems in the design of castings, equipment, and implementation in production are given. Emerging problems and solutions are described. An engineering company in foundry production is opened as an individual entrepreneur due to low turnover. Tax minimization was calculated, a simplified system was adopted, income minus expenses.

[pt] A finalidade desta tese sobre o poder de polícia fiscal fazendário é propor um método de trabalho para a administração fazendária federal que atenda aos requisitos de legitimidade de suas decisões nos procedimentos fiscais, à vista das novas tarefas do estado constitucional contemporâneo brasileiro, fixadas pela CF88 no modelo de tributação estatal, o qual alterou o sistema de lançamento tributário federal. / [en] This thesis about fiscal taxation proceedings has the purpose to offer a work methodic for the brazilian federal tax administration, to attend legitimation requirements for taxation proceedings and the new state tasks fixed for the taxation in the brazilian constitution, that has changed the federal taxation system.