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A new tax technology: the Brazilian experience with a general bank transactions tax
(Academic Journals, 2010-06-10)
This is a statement paper about tax reform. It tries to point to new trends in the world economy and to its consequences for tax practitioners’, taxpayers and tax administrators. Its main conclusion is that the world needs ...
Financial transaction: the basis for a contribution to the INSS, replacing the payrollMovimentação financeira: a base de uma contribuição para o INSS em substituição à folha de pagamentos
(Escola Brasileira de Administração Pública e de Empresas da Fundação Getulio Vargas, 2010)
Bank transactions tax: pathway to the single tax ideal: a modern tax technology, the Brazilian experience with a bank transactions tax (1993-2007)
(2003)
Lançado por Marcos Cintra nos EUA, é mais uma contribuição ao debate envolvendo os impostos e a ideia do Imposto Único.
Taxing hard-to-tax markets
(2014-02-12)
Tax enforcement costs constrain the government s ability to observe economic transactions, giving rise to hard-to-tax (HTT) markets. In these markets transactions are untaxed and consumers are better o¤ than in taxed ...
A desjudicialização da cobrança de tributos: a transação como meio alternativo para recuperação do crédito tributário pela Fazenda Pública
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2023-07-12)
This paper deals to analyze the transaction in tax matters as an alternative means for
the recovery of public credit. In the first chapter, the historical evolution of the duty to tax
was addressed, from Absolutism to ...
Movimentação financeira: a base de uma contribuição para o INSS em substituição à folha de pagamentos
(2010)
Wages and labor income are taxed in Brazil at the rate of 42.5% on the average, considering payments of both employers and employees. This makes it one of highest taxed labor markets in the world. The tax burden falls ...
A tax on currency transactions as an instrument in the war against poverty
(2006-08)
This paper considers whether a tax on currency transactions could
be expected to raise a significant sum of money for use in the war on
poverty. It traces the detailed discussion of Kenen and the subsequent
argument of ...