Made available in DSpace on 2015-12-10T14:22:25Z (GMT). No. of bitstreams: 0 Previous issue date: 2014-12-03. Added 1 bitstream(s) on 2015-12-10T14:28:31Z : No. of bitstreams: 1 000849230.pdf: 744592 bytes, checksum: 1893df2139768d283965a498a9d53d07 (MD5) / A não cumulatividade da Contribuição ao PIS e a COFINS sempre foi reclamo dos contribuintes, cidadãos, empresários, principalmente da nítida percepção que todos têm dos efeitos prejudiciais e majoradores da carga tributária oriundos da sua incidência em cascata. Tributos como estes são tidos como economicamente perversos, pois, na verdade são incidências sobre manifestações de capacidade contributiva anteriormente reservadas a outras incidências tributárias, institucionalizando-se o indesejável bis in idem. Porém, não na sua concepção teórica de dupla incidência sobre um mesmo dado econômico, mas sim, representando uma seqüência de incidências em cascata que se sobrepõem. Diante deste cenário, os clamores pela prevalência e aplicabilidade da não cumulatividade do PIS e COFINS são cada vez maiores. Para se saber a possibilidade da aplicação desta sistemática às referidas Contribuições Sociais buscou-se aperfeiçoa-las dentro do sistema tributário brasileiro, o que se demonstrou ser, consoante a teoria pentapartite uma subespécie tributária, da espécie Contribuições Especiais, a qual pertence ao gênero tributo, ao lado dos Impostos, Taxas, Empréstimos Compulsórios e Contribuições de Melhorias. Uma vez enquadradas no conceito de tributo, regras legais e constitucionais devem ser observadas. E é neste sentido que se traçou um paralelo entre a materialidade do PIS e da COFINS, com outros tributos como o IPI e ICMS, a fim de observar as condições de uma tributação não cumulativa, pois até então o PIS e a COFINS vinham sendo tributados de forma cumulativa, prejudicando a economia nacional, pois a incidência em cascata propiciava um aumento da carga tributária. E, num contexto em que o fisco se destaca cada vez mais por sua sede arrecadatória, a busca por soluções que remediam a alta carga tributaria aumenta a cada dia no Brasil. Neste diapasão, com o propósito de.. / The contribution of non-cumulative PIS and COFINS was always complain taxpayers, citizens, businessmen, mainly from the clear understanding that all have the harmful effects and majoradores the tax burden arising from its cascading effect. Taxes like these are considered economically perverse, because they are actually manifestations of an impact on ability to pay previously reserved for other tax implications of institutionalizing the undesirable bis in idem. But not in its theoretical conception of double effect on one same economic data, but representing a sequence of cascading effects that overlap. Given this scenario, the claims by the prevalence and applicability of non-cumulative PIS and COFINS are increasing. To know the possibility of the application of this systematic referred to Social Contributions sought to improve them within the Brazilian tax system, which proved, according to the theory pentapartite a tax subspecies, species Special Contributions, which belongs to gender tribute side of the taxes, fees, contributions and Compulsory Loans Improvements. Once framed within the concept of tax, legal and constitutional rules must be observed. And it is in this sense that it draws a parallel between the materiality of the PIS and COFINS, with other taxes such as IPI and ICMS in order to observe the conditions of a noncumulative taxation, because until then the PIS and COFINS were being taxed cumulatively, damaging the national economy, since the incidence cascading propitiated an increased tax burden. And, in a context where the taxman stands out increasingly by their tax collection office, the search for solutions that remediam high tax burden increases every day in Brazil. In this vein, in order to eliminate the cumulative nature of these contributions, which, in theory, increase the cost and would burden the chain of production, Laws were published paragraphs. 10.637 / 02 and 10.833 / 03, changing the dynamics of...

En el presente trabajo de investigación empezaremos analizando las distintas definiciones de Régimen Tributario que hacen los autores tanto en Perú como en América Latina, así mismo definiciones sobre mypes diferenciándolos entre micro y pequeñas empresas y su aporte a la economía. También definimos los estados financieros como herramientas que nos permiten hacer comparaciones verticales como horizontales, la misma que usaremos para demostrar el impacto de este régimen. El objetivo principal es determinar el impacto de éste nuevo régimen en los estados financieros. Uno de los cambios que presenta esta nueva norma es la reducción del impuesto a la renta, efecto que evaluaremos en el presente trabajo. Este régimen ha obligado a muchas empresas que antes declaraban bajo el Régimen Único Simplificado, específicamente categoría 3, 4 y 5, a cambiar al Régimen Especial de Renta (RER) o al RMT y de la misma manera, muchas empresas que antes se encontraban en el Régimen General han optado por cambiarse al RMT, por lo que evaluaremos el efecto de éste cambio. Otro de los objetivos de este nuevo régimen es lograr que las MYPES se formalicen para que de ésta manera puedan tener acceso al crédito bancario, analizaremos el efecto que produce estos cambios. Analizaremos primero el Régimen Mype Tributario, definiciones, características, objetivos, beneficios, luego los Estados Financieros y finalmente el sector en el cual está basado este trabajo de investigación. / In the present research work we will begin by analyzing the different definitions of Tax Regime made by authors both in Peru and in Latin America, as well as definitions of mypes, differentiating them between micro and small companies and their contribution to the economy. We also define financial statements as tools that allow us to make vertical as well as horizontal comparisons, the same that we will use to demonstrate the impact of this regime. The main objective is to determine the impact of this new regime on the financial statements. One of the changes presented by this new standard is the reduction of income tax, an effect that we will evaluate in this work. This regime has forced many companies that previously declared under the Simplified Unified Regime, specifically category 3, 4 and 5, to change to the Special Income Regime (RER) or the RMT and in the same way, many companies that were previously in The General Regime has opted to change to the RMT, so we will evaluate the effect of this change. Another objective of this new regime is to get MYPES formalized so that they can access bank credit in this way, we will analyze the effect of these changes. We will first analyze the Tax Mype Regime, definitions, characteristics, objectives, benefits, then the Financial Statements and finally the sector on which this research work is based. / Tesis

El presente Trabajo de Suficiencia Profesional fue realizado con la finalidad de evaluar el impacto financiero y tributario de la Norma Internacional de Información Financiera 15 “Ingresos de Actividades Ordinarias Procedentes de Contratos con Clientes” en los hoteles 5 estrellas de Lima. Por tal motivo, está desarrollado en base a la norma mencionada, la cual fue emitida el 28 de mayo del 2014 y será adoptada en el Perú a partir del 01 de enero del 2018. La NIIF 15 establece un modelo de 5 pasos para el reconocimiento de ingresos derivado de contratos con clientes, el cual es desarrollado en el presente trabajo. Este trabajo se basará en las empresas del sector hotelero, específicamente en los hoteles 5 estrellas, puesto que se considera pertinente e importante que la Gerencia Contable y Financiera de los hoteles 5 estrellas comprendan que el cambio de normativa contable tendrá impactos financieros y tributarios en los Estados Financieros, en la Declaración Jurada Anual y en la toma de decisiones gerenciales. Por tal razón, se desarrolla este trabajo de investigación esperando que sirva como base para tener conocimiento de los cambios que surgirán en el futuro, minimizar los riesgos y la complejidad de adoptar esta nueva norma. Para validar y sustentar las hipótesis planteadas se utilizaron instrumentos cualitativos, tales como entrevistas en detalle, e instrumentos cuantitativos, tales como encuestas. Se realizaron entrevistas y encuestas a expertos en el sector hotelero y a miembros de una de las más importantes empresas auditoras (PwC). Finalmente, se desarrollará un caso práctico donde se aplica el nuevo modelo de reconocimiento de ingresos acorde a la NIIF 15, evaluando el impacto financiero y tributario en los Estados Financieros de un hotel 5 estrellas de Lima. / The present Work of Professional Sufficiency was realized with the purpose of evaluating the financial and tributary impact of the International Financial Information Standard 15 "Revenue from Contracts with Customers" in 5 star hotels in Lima. For this reason, it is developed based on the mentioned standard, which was issued on May 28, 2014 and will be adopted in Peru in January 1, 2018. IFRS 15 establishes a 5-step model for the recognition of income derived from contracts with clients, which was developed in the present work. This work will be based on the companies of the hotel sector, specifically in the 5 star hotels, since we consider it relevant and important that the Accounting and Financial Management of the 5 star hotels understand that the change in accounting regulations will have financial and tax impacts on the Financial Statements, in the Annual Sworn Statement and in management decision making. For that reason, to develop this research hoping that it will serve as a basis to be aware of the changes that arise in the future, minimize the risks and complexity of the adoption of this new standard. To validate and sustain the hypotheses, qualitative tools are used, such as in-depth interviews, and quantitative tools, such as surveys. Interviews and surveys were carried out in the hotel sector and members of one of the most important auditing companies (PwC). Finally, a case study will be developed where the new recognition model according to IFRS 15 was applied, evaluating the financial and tax impact in the Financial Statements of a 5-star hotel in Lima. / Tesis

En el presente artículo, el autor propone una interpretación del artículo 159 del Código Tributario conforme al contenido del derecho constitucional a la tutela jurisdiccional efectiva, haciendo énfasis en uno de los derechos que lo conforman: el derecho a la tutela cautelar. Asimismo, establece una definición de medida cautelar y explica sus características, su fundamento constitucional y los presupuestos que se deben cumplir para que sea concedida y ejecutada.

Although many legal systems criminalizing the laundering of assets derived from a tax crime, in accordance with the principles of the FATF and other international bodies, in this contribution it is argued that the space for the commission of these forms of washing is quite small. insofar as is not acceptable the thesis of the pollution of the total assets of the fraudster, the scale of money laundering is conditioned, as in all cases of laundering, to secure identification, with the minimal evidentiary guarantees of specific goods that come from a previous crime. if this is added to the prescription of tax crime and to the called tax adjustment, it originates the decontamination of the material object, then the scope of these forms of laundering is even more limited. Furthermore, this group of crimes provides a fertileground for strict interpretations, or even restricted, accorded to the objective imputation, as seen for example in the treatment of cases of goods mix. / Aunque múltiples legislaciones tipifican el blanqueo de activos que proceden de un delito tributario, en concordancia con los postulados del GAFI y otros organismos internacionales, en esta contribución se defiende que el espacio para la comisión de estas formas de lavado, es bastante reducido. e n la medida que no es aceptable la tesis de la contaminación total del patrimonio del defraudador, la dimensión del lavado de activos está condicionada, como en todos los casos de blanqueo, a la identificación segura, con las mínimas garantías probatorias, de los concretos bienes que provienen de un delito anterior. si a ello se suma que la prescripción del delito tributario y la llamada regularización tributaria dan lugar a la descontaminación del objeto material, entonces el ámbito de estas formas de blanqueo es aún más acotado. Por lo demás, este grupo de delitos proporciona un terreno bastante fértil para interpretaciones estrictas, cuando no restringidas, conforme a la imputación objetiva, como se aprecia por ejemplo en el tratamiento de los casos de mezcla de bienes.

The objective of this article is to analyze, from a tax perspective some aspects arising from the secondment, such as the possible double residence of the employees assigned, the application of income tax on income from personal servicedependent on light model Convention for the Avoidance of Double Taxation of the Organization for Economic Cooperation and Development (“OECD CDI”) and the possible establishment of a permanent establishment by assigning employees to the State of destination. / El objetivo del presente artículo es analizar, desde un punto de vista tributario, algunos aspectos derivados del secondment, tales como la posible doble residencia de los empleados asignados, la aplicación del Impuesto a la Renta sobre los ingresos derivados del servicio personal dependiente a la luz del Modelo del Convenio para Evitar la Doble Imposición de la Organización para la Cooperación y Desarrollo Económico (“CDI OCDE”) y la posible constitución de un establecimiento permanente por la asignación de empleados al Estado de destino.

El presente artículo tiene como finalidad realizar un análisis en torno a la entrega de beneficios y condiciones de trabajo por parte de los empleadores en una relación laboral. Para ello, se desarrollan las relaciones entre los principios del Derecho Laboral y el Derecho Tributario, como los de igualdad y generalidad, respectivamente, teniendo en cuenta la normativa nacional, la doctrina y la jurisprudencia en ambas materias. Así, los autores concluyen que para apreciar la existencia de la igualdad laboral o la generalidad tributaria deben seguirse las mismas reglas o criterios. The purpose of this paper is an analysis about the handing over of benefits and working conditions by employers in an employment relationship. For this purpose, the authors develop the relation between the principles of Labour law and Tax law, such as labour equality and fiscal equity, respectively, taking into consideration national law, doctrine and jurisprudence in both subjects. Toyama and Bringas conclude that in the assessment of the existence of labour equality or fiscal equity, it is necessary to follow the same rules or criteria.

This article addresses the discussion about the validity in the interpretation of the double impact of “VAT” on a single economic event by setting two different taxable events. Likewise, it is explained if this interpretation infringed the systematic of tax and violates constitutional principles taxation such as equality and non-confiscatory. / El presente artículo aborda la discusión que existe acerca de la validez en la interpretación de la incidencia doble del IGV sobre un único hecho económico por configuración de dos hechos imponibles distintos. Asimismo, se explica si esta interpretación vulnera la sistemática del impuesto y atenta contra principios constitucionales que rigen la tributación como los de igualdad y no confiscatoriedad.

Submitted by Luciana Ferreira (lucgeral@gmail.com) on 2018-05-22T11:32:11Z No. of bitstreams: 2 Dissertação - Juslene Maria da Luz - 2004.pdf: 7206904 bytes, checksum: c10cd7c1fff06782bbb20381a0eb231b (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-05-22T11:32:11Z (GMT). No. of bitstreams: 2 Dissertação - Juslene Maria da Luz - 2004.pdf: 7206904 bytes, checksum: c10cd7c1fff06782bbb20381a0eb231b (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2004-08-13 / The subject of study this thesis is criminal proceedings by to commit crime don't pay offtax, definite on first and second article of 8.137 law, 27 december 1990. ln scientific investigation went used the bibliographical and documental research and method to interpret the rules according to Brazil Federative Republic Constitution to contribute for an improvement of the National Punitive Power Control Sustem. There are relevants questions connected at the tax constitution administrative lawsuit, criminal responsability and jail penalty that must be study so that to impede violation at constitutional rights and guarantees. / O objeto de estudo desta dissertação é o procedimento penal pela prática do crime de não pagar tributos, definidos nos artigos l O e 2° da Lei no 8.137, de 27 de derembro de I 990. Na investigação científica foi utilizada a pesquisa bibliográfica e documental e o método de interpretar as normas de acordo com a Constituição da República Federativa do Brasil para contribuir com o aperfeiçoamento do Sistema de Controle do Poder Punitivo Nacional. Há relevantes questões relacionadas com o processo administrativo de constituição do tributo, a responsabilidade penal e a pena de prisão que devem ser estudadas a fim de impedir a violação de direitos e garantias constitucionais.

Made available in DSpace on 2016-03-15T19:33:43Z (GMT). No. of bitstreams: 1 maria angelica.pdf: 807741 bytes, checksum: 668d24e878dd6aeb6e2faf6aaeaffc47 (MD5) Previous issue date: 2006-03-14 / In view of the jurisprudential and doctrinary discussions about simulation notion, it has been done, in this dissertation, an analyses aiming a proper conceptual definition so that a tributary analysis of its aspects could be done later on, mainly considering its principal consequence of fiscal character: the non-consideration of simulated business. We have verified that the concept of simulation is not expressed neither in civil law nor in tributary law. Therefore, in order to define it, a deep study on such theme was done based on the brazilian and foreign doctrines to investigate which doctrine would have been adopted by the brazilian Civil Code. Once found, the simulation concept has been brought to the field of tributary law so that situations related to it could be analysed. Additionaly, the treatment of simulation in the tributary field as a way of tax evasion, as well as questions related to the non-consideration of simulated business (among them, the norm introduced by the Complementary Law 104/01 which, in our opinion, does not treat cases involving the simulation) were analysed. A comparative study of this institute with other related ones has also been done to correctly define the simulation concept. / Tendo em vista as discussões doutrinárias e jurisprudenciais a respeito da noção de simulação, no presente trabalho foi feita uma análise desse instituto buscando uma adequada definição conceitual para que, posteriormente, fosse feita uma análise de seus aspectos tributários, em especial, da sua principal conseqüência de caráter fiscal: a desconsideração do negócio simulado. Verificamos que o conceito de simulação não está expresso na lei civil nem na lei tributária. Assim, para defini-lo, foi feito um estudo aprofundado sobre o tema na doutrina pátria e estrangeira e investigada qual teria sido a doutrina adotada pelo Código Civil brasileiro. Encontrado um conceito de simulação, este foi trazido ao campo do direito tributário com a finalidade de analisar situações peculiares a esse ramo do direito. Além disso, foram analisados o tratamento da simulação na esfera tributária como forma de evasão fiscal e questões pertinentes à desconsideração do negócio simulado, dentre elas, a norma introduzida pela Lei Complementar nº 104/01 que, em nossa opinião, não trata de casos que envolvem a simulação. Também foi feito, com a finalidade de delimitar corretamente o conceito de simulação, um estudo comparativo desse instituto com outros que lhe são afins.