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Using small businesses for individual tax planning: evidence from special tax regimes in Chile
(Springer, 2018)
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 ...
Cultura Tributaria en PerúTax culture of taxpayers in Peru
(Fundación Universitaria Empresarial de la Cámara de Comercio de Bogotá: Uniempresarial.Escuela de Finanzas., 2018)
Illegitimate Tax Avoidance and Rule XVI of Preliminary Title of Tax CodeLa Elusión Fiscal y la Norma XVI del Título Preliminar del Código Tributario
(Pontificia Universidad Católica del Perú, 2014)
A melhor forma de tributação para uma empresa prestadora de serviço no ramo de construção civil
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2016-07-01)
This paper presents a study on the best tax option for a construction company, focusing on reducing the tax burden. As its purpose, the research is classified as descriptive and as the means of investigation as bibliographic ...
Tax Avoidance: Critical Analysis of Current Regulations and Proposals for a Future ReformLa Elusión Tributaria: Análisis Crítico de la Actual Normatividad y Propuestas para una Futura Reforma
(Pontificia Universidad Católica del Perú, 2014)
The Influence of Sales Tax Transparency and Political Trust on Brazilian Consumer Behaviour
(Univ Brasilia, Bus Adm Dept, 2020-01-01)
Objective: this study aimed to observe whether consumer behaviour is affected by sales tax transparency and political trust, considering the Theory of Planned Behavior model as the conceptual framework. Method: the research ...
Planejamento tributário e o parágrafo único do artigo 116 do Código Tributário Nacional – interpretação e finalidade da norma
(Universidade Federal de Santa MariaCentro de Ciências Sociais e Humanas, 2012-12-21)
The scope of this work is the study of the sole paragraph of article 116 of the National Tax Code and its effects on tax planning. Introduced the national laws by Complementary Law No. 104/2001, the device under discussion ...