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Revenue-Generating Potential of Taxation for Older-Age Social Pensions
(Springer New York LLC, 2018)
Institutional quality and capital taxation
(Springer, 2016-02)
We describe the preferred taxation regime in a small economy with uncertain institutional quality. We obtain that a preferential taxation regime in which taxes can be matched to the mobility of the tax base may be worse ...
Limited tax capacity and the optimal taxation of firms
(2020-11)
Limited tax capacity creates evasion opportunities that weakens the production efficiency argument. Motivated by the SIMPLES tax reform in Brazil that led to heterogeneous responses on revenues and production costs of ...
Impacto da concessão de descontos sobre a tributação da receita do fornecedor de bens e serviços
(2020-12-15)
A pesquisa busca demonstrar que a concessão de descontos produz conflitos entre o Fisco e os contribuintes, despertando controvérsias especialmente no que diz respeito à tributação da receita por ele gerada. Para compreensão ...
Impacto na arrecadação do ICMS das operadoras de telefonia pelas tecnologias da internet
(Universidade Tecnológica Federal do ParanáCuritibaBrasilEspecialização em Gestão de Tecnologia da Informação e ComunicaçãoUTFPR, 2014-06-03)
This monograph seeks to demonstrate that with the technological developments and competition from operators have a serious consequence on the collection of ICMS - Tax on Goods and Services. In France, the company launched ...