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Performance measures in tax administration: Chile as a case study
(Wiley, 2005)
The article proposes a set of tax administration performance measures and contrasts them with measures actually used by the
Chilean tax administration agency. The goals assumed for the tax administration agency (TA) are ...
Interação entre órgãos fiscais do Estado de São Paulo na redução do tax gap: regime de trocas e aproveitamentos, eficiência tributária e combate à ilicitude fiscal
(2020-11-05)
A interação entre as instituições que integram a Administração Tributária paulista, SEFAZ (Secretaria de Fazenda e Planejamento) e PGE (Procuradoria-Geral do Estado), ganha notória relevância quando são almejadas soluções ...
Main impact of tax reform in Chile
(Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración, 2019-07-01)
The purpose of this study is to analyze the tax reform and the tax change of the income tax, given that any reform to a tax system brings about distributional effects in society. Within the agenda of the newly assumed ...
Indicator of the efficiency of value added tax and income tax collection in Ecuador
(2020-08-31)
This paper outlines a methodology to measure the efficiency of revenue collection by tax administrations. The proposed methodology is aimed in particular at developing countries that do not have enough disaggregated ...
Tributação ambiental e reformas fiscais: o Brasil está preparado para o sistema tributário do século XXI?
(Universidade Federal de São Paulo, 2022-01-28)
O presente trabalho teve como principal objetivo analisar a estrutura atual e as propostas de reformas fiscais mais relevantes do país, buscando observar sua adequação a tributação ambiental para, então, responder à questão: ...
Interference of HTLV-1 tax protein with cell polarity regulators: Defining the subcellular localization of the tax-DLG1 interaction
(MPDI, 2017-12)
Human T cell leukemia virus (HTLV)-1 Tax (Tax) protein is very important in viral replication and cell transformation. Tax localizes in the nucleus and cytoplasm in association with organelles. Some activities of Tax depend ...
Aspectos tributários das doações a entidades do terceiro setor no contexto de grupos econômicos
(2017-11-28)
No presente trabalho serão analisadas as características tributárias de doações realizadas por empresas a entidades do Terceiro Setor, ocorridas no âmbito de um mesmo grupo econômico. Serão avaliados os benefícios fiscais ...
Justiça na tributação: uma proposta de reforma com vistas à redução das desigualdades sociais
(Universidade do Vale do Rio dos Sinos, 2021-10-15)
Essay developed in the scope of Social Sciences, in the intersection with the Law. It seeks to study the taxation as a combat component of social inequality, addressing it as a kind of social gender, according to which ...
Justiça na tributação: uma proposta de reforma com vistas à redução das desigualdades sociais
(Universidade do Vale do Rio dos Sinos, 2021-10-15)
Essay developed in the scope of Social Sciences, in the intersection with the Law. It seeks to study the taxation as a combat component of social inequality, addressing it as a kind of social gender, according to which ...
Taxação diferenciada sobre firmas, má alocação dos recursos e produto de longo prazo
(2011-07-29)
How can the tax structure of a country affect its long term product? Trying to answer this question we consider a neoclassical growth model with heteregeneous production plants as in Restuccia and Rogerson (2008). Scparating ...