Buscar
Mostrando ítems 1-10 de 1224
Do Tax Cuts Encourage Rent-Seeking by Top Corporate Executives? Theory and Evidence
(Universidad de Chile, Facultad de Economía y Negocios, 2012)
This paper seeks to understand the role of tax policy in executive rent-seeking within the firm
and income. While a longstanding literature maintains that executives are afforded discretion in
obtaining rents, that the ...
Constitución Politica y Derecho Tributario
(2020)
La Constitución Política establece el marco fundamental del Derecho Tributario, que desde su origen en la Revolución Francesa definió que la materia de los impuestos, está restringida para el ámbito de la ley, emanada del ...
A defesa do executado no processo de execução fiscal
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2014-12-11)
This monograph has as objective the study of the tax enforcement process, focusing on the defense of the defendant. The introduction presents the theme that will be object of study and discusses the reasons why it is ...
DO TAX CUTS ENCOURAGE RENT SEEKING BY TOP CORPORATE EXECUTIVES? THEORY AND EVIDENCE
(Blackwell Publishing Inc., 2019)
This paper explores the role of tax policy in shaping incentives for executive effort (labor supply) and rent seeking within the firm. We develop a theoretical model that distinguishes between effort and rent-seeking ...
DO TAX CUTS ENCOURAGE RENT SEEKING BY TOP CORPORATE EXECUTIVES? THEORY AND EVIDENCE
(Blackwell Publishing Inc., 2019)
This paper explores the role of tax policy in shaping incentives for executive effort (labor supply) and rent seeking within the firm. We develop a theoretical model that distinguishes between effort and rent-seeking ...
Do tax cuts encourage rent seeking by top corporate executives? Theory and evidence
(Blackwell, 2019)
This paper explores the role of tax policy in shaping incentives for executive effort(labor supply) and rent seeking within the firm. We develop a theoretical model thatdistinguishes between effort and rent-seeking responses ...
A prescrição intercorrente no processo administrativo tributário e o princípio da razoável duração do processo
(Universidade Federal do Rio de JaneiroBrasilFaculdade Nacional de DireitoUFRJ, 2019)
O aspecto procedimental como elemento da norma jurídica tributária e seus reflexos na formação do título executivo
(Universidade Federal de Minas GeraisUFMG, 2006-09-25)
The purpose of the introduction is to explain the system used to prepare the work, to explain the objectives and to inform the methodology. This is an overview of the subject, obeying previously established rules, demonstrating ...
A boa-fé do terceiro adquirente de bens sem registro da penhora em execuções fiscais e a aplicabilidade da súmula 375 do STJ
(Universidade Federal de Santa MariaCentro de Ciências Sociais e Humanas, 2012-12-17)
The Objective Good Faith Principle is extremely important to Brazil's legal system, for it predicts that parties must act according to standards of conduct when celebrating a transaction, guided by fairness and honesty. ...
Family involvement and proactive tax management behaviour in private family SMEs
Purpose: This paper investigates whether board composition, a family chief executive officer (CEO) and the firm's managerial capabilities affect proactive tax management in family small and medium-sized enterprises (SMEs). ...