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O conceito constitucional de renda aplicável às pessoas jurídicas
(Universidade do Vale do Rio dos Sinos, 2017-10-10)
The purpose of this paper is to establish the constitutional concept of income applicable to legal entities, given the gap left by the Constitutional Text, which does not expressly express this concept. In order to make ...
O conceito constitucional de renda aplicável às pessoas jurídicas
(Universidade do Vale do Rio dos Sinos, 2017-10-10)
The purpose of this paper is to establish the constitutional concept of income applicable to legal entities, given the gap left by the Constitutional Text, which does not expressly express this concept. In order to make ...
The tax regime for micro-enterprises in Cuba
(2000-08)
The government of Cuba established a tax regime for micro-enterprises as soon as it legalized the sector in 1993. It was designed to function in a difficult context in which a tax-paying culture did not exist, in which ...
Tax preferences and optimal income taxation
(2020-11)
We develop a two-agent model where agents have preferences over consumption, leisure, independent and interdependent tax preferences - personal (own tax payments) and interpersonal (average tax payments in the economy). ...
Análise do imposto de renda da pessoa física do Brasil sob a ótica do princípio da progressividade tributária
(Universidade Federal de São Paulo, 2023-06-30)
A presente pesquisa analisa o Imposto de Renda da Pessoa Física do Brasil (IRPF) sob a ótica do princípio da progressividade tributária. Para tanto, questiona-se: o IRPF pode ser considerado progressivo? Quais são os ...
Using small businesses for individual tax planning: evidence from special tax regimes in Chile.
Many countries have special tax regimes (STRs) for small businesses. Even though these regimes may reduce compliance costs, they increase the complexity of the tax system and can be used by high-income individuals to avoid ...
Tax harmonization of tax accounting procedures and income of industrial companies
(Universidad del Zulia, 2019)
Financial strategies for minimizing corporate income taxes under Brazil's new global tax system
(Fundação Getulio Vargas, Escola de Administração de Empresas de S.Paulo, 1997-03-01)
In 1996, Brazil adopted a worldwide income tax system for corporations. This system represents a fundamental change in how the Brazílian government treats multinational transactions and the tax minimizing strategies relevant ...