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Lucro real versus lucro presumido: um estudo de caso
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2011-11-18)
This work is grounded in a study on information obtained through the tax and accounting reports for the fiscal year of 2011 at Antennas industry located in the Santa Maria. Thus, the aim of this study is through the ...
Essays in income tax evasion
(2022)
Governments recurrently come back to ask the best way to increase tax collection, based on constant necessities to increase its spending. Generally, increasing tax collection is associated with a tax raise, mainly motivated ...
Holding patrimonial: limites do planejamento tributário a partir dos princípios da legalidade e capacidade contributiva
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2015-12-01)
This study aimed to analyze the limits of Tax Planning as a way to tax savings especially focusing on the use of Equity Holding in the case of Income Tax and Succession Cause Mortis. He studied the formation of Equity ...
Income Tax in the Labor CommunityEl impuesto a la renta en la Comunidad Laboral
(Pontificia Universidad Católica del Perú, 1973)
International tax models towards multinational companies from the perspective of national welfare
(Universidad del Zulia, 2020)
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 ...
The distribution of average and marginal effective tax rates in European Union member states
(Escola de Pós-Graduação em Economia da FGV, 2002-09-19)
Macro-based summary indicators of effective tax burdens do not capture differences in effective tax rates facing different sub-groups of the population. They also cannot provide information on the level or distribution of ...
Employment and taxes in Latin America: An empirical study of the effects of payroll, corporate income and value-added taxes on labor outcomes
(Universidad Nacional de Colombia - Sede Bogotá - Facultad de Ciencias Económicas - Escuela de Economía, 2016-01-01)
This paper empirically explores the effects of payroll taxes, value-added taxes and corporate income taxes on a variety of labor market outcomes such as participation, employment, informality, and wages. The results are ...