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Tax incentives for businesses in Latin America and the Caribbean. Summary
(ECLACOXFAM, 2020-02-27)
This paper analyses tax incentive policies for businesses in Latin American countries to promote the discussion and review of these instruments with the aim of building tax systems that foster investment, while continuing ...
Um estudo referente à adoção do imposto sobre especulação imobiliária na cidade de Recife: o imposto predial e territorial urbano (IPTU) extra-fiscal como instrumento de auxílio ao orçamento municipal
(Universidade Federal de PernambucoUFPEBrasilPrograma de Pos Graduacao em Ciencias Contabeis, 2016)
Planejamento tributário: qual melhor regime de tributação a ser adotado por uma empresa que tem como principal atividade a venda de armas e munições
(Universidade Federal do Rio Grande do NorteBrasilUFRNCiências Contábeis, 2015-12-22)
Knowing the existing high tax burden in Brazil, it is necessary to draw up a Tax Planning. Therefore, this work is a case study of the company CB Medeiros & Cia Ltda., Located in the city of Caico, in order to find what ...
La deficiente regulación del art.118 inc.c) del código tributario y la necesidad de regular un plazo de caducidad dentro de un proceso de cobranza coactiva: desde una perspectiva jurídico económica
(Universidad Nacional de Trujillo, 2015)
he enforced collection, organized from the perspective of tax administrative procedural law, has its primary origin in the existence of the state, the quality of this being economic subject, ie to transform certain social ...
Cobrança e renegociação de tributos em atraso no Brasil: análise da estrutura de incentivos do programa de transação tributária da Lei nº 13.988, de 2020
(2021-11-10)
Governments use various instruments to set their tax collection policies, which includes, among them, granting amnesties. Poorly designed programs can bring negative effects to tax collection and tax compliance. In Brazil, ...
La labor aduanera de SUNAT en las operaciones de Comercio Exterior
(Universidad Peruana de Ciencias Aplicadas (UPC), 2019-06-21)
La charla abarcó las diversas funciones que realiza la SUNAT en materia aduanera así como los principales regímenes aduaneros vinculados al ingreso y salida de mercancías.
A administração tributária dos municípios brasileiros: uma avaliação do desempenho da arrecadação
(2003-02-04)
Evaluate the tax collection and proposes a typology for the way Brazilian municipalities perform with regard to taxation, and aims at helping in the understanding of the difficulties faced by the local authorities in levying ...
La prescripción como modo de extinguir las obligaciones tributarias, dentro de la legislación ecuatoriana
(2015)
This research aims to analyze the prescription as a way to extinguish the tax liability, for which is considered the Ecuadorian legislation related to the topic, also we will try to make a comparative study between prescribing ...