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A Tributa O Seletiva No Ipi E No Icms


A Tributa O Seletiva No Ipi E No Icms
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A Tributa O Seletiva No Ipi E No Icms


A Tributa O Seletiva No Ipi E No Icms
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Author : LUIZ ROBERTO BARROS FARIAS
language : pt-BR
Publisher: Luiz Roberto Barros Farias
Release Date : 2017-10-02

A Tributa O Seletiva No Ipi E No Icms written by LUIZ ROBERTO BARROS FARIAS and has been published by Luiz Roberto Barros Farias this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-10-02 with Law categories.


A presente dissertação tem a intenção de apresentar propostas de controle da indeterminação do conceito jurídico de essencialidade, critério utilizado na tributação seletiva do IPI e do ICMS, para que esses impostos incidam de forma mais branda sobre bens essenciais e, por outro lado, mais onerosa sobre os bens supérfluos. O trabalho é divido em quatro capítulos, além da introdução e conclusão. No primeiro, é feito um panorama geral sobre o tratamento da tributação seletiva realizado pela doutrina brasileira, traçando sua correlação com o princípio da igualdade, princípio da capacidade contributiva e função extrafiscal dos tributos, além de analisar as semelhanças e diferenças da seletividade no IPI e no ICMS. Em segundo lugar, estuda-se o conceito de essencialidade com suporte na teoria dos conceitos jurídicos indeterminados, com destaque para os problemas da interpretação e da discricionariedade, e como essa teoria pode contribuir para um escalonamento da essencialidade dos bens tributáveis, de forma constitucionalmente adequada. No terceiro capítulo, apresentam-se algumas soluções possíveis para reduzir o alto grau de indeterminação do conceito ora estudado, com base nos instrumentos e mecanismos previstos no próprio Sistema Constitucional Tributário, tais como lei complementar tributária, lei ordinária, decreto, resoluções do Senado Federal e participação popular. Por fim, o último capítulo é dedicado ao controle judicial do conceito de essencialidade, com a análise crítica de casos selecionados.



Planejamento E Pol Ticas P Blicas


Planejamento E Pol Ticas P Blicas
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Author :
language : pt-BR
Publisher:
Release Date : 2014

Planejamento E Pol Ticas P Blicas written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Brazil categories.




Anais Da C Mara Dos Deputados


Anais Da C Mara Dos Deputados
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Author : Brazil. Congresso Nacional. Câmara dos Deputados
language : pt-BR
Publisher:
Release Date : 1999-08

Anais Da C Mara Dos Deputados written by Brazil. Congresso Nacional. Câmara dos Deputados and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999-08 with Brazil categories.




What Is Justice


What Is Justice
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Author : Hans Kelsen
language : en
Publisher: The Lawbook Exchange, Ltd.
Release Date : 2000

What Is Justice written by Hans Kelsen and has been published by The Lawbook Exchange, Ltd. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Law categories.


Kelsen, Hans. What is Justice? Justice, Law and Politics in the Mirror of Science. Berkeley: University of California Press, 1957. [vi], 397 pp. Reprinted 2000 by The Lawbook Exchange, Ltd. ISBN 1-58477-101-1. Cloth. New. $95. * Through the lens of science, Kelsen proposes a dynamic theory of natural law, examines Platonic and Aristotelian doctrines of justice, the idea of justice as found in the holy scriptures, and defines justice as "...that social order under whose protection the search for truth can prosper. 'My' justice, then, is the justice of freedom, the justice of peace, the justice of democracy-the justice of tolerance." (p. 24).



The End Of Prosperity


The End Of Prosperity
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Author : Arthur B. Laffer
language : en
Publisher: Simon and Schuster
Release Date : 2009-09-08

The End Of Prosperity written by Arthur B. Laffer and has been published by Simon and Schuster this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-09-08 with Business & Economics categories.


The authors argue that, for 25 years, the U.S. has experienced a great wave of prosperity as a result of supply-side economics, or Reaganomics. They caution that Americans risk losing their high standard of living if the policies of the past are reversed by a Democratic president.



Fiscal Multipliers For Brazil


Fiscal Multipliers For Brazil
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Author : Mr.Troy Matheson
language : en
Publisher: International Monetary Fund
Release Date : 2016-08-16

Fiscal Multipliers For Brazil written by Mr.Troy Matheson and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-08-16 with Business & Economics categories.


We find historical fiscal multipliers for Brazil around 0.5, larger than what existing literature typically identifies for the average emerging market. However, spending and public credit multipliers seem to have dropped to near zero since the global financial crisis, as the estimate for the whole sample period (1999-2014) is about 1⁄2 of that for precrisis years. By contrast, revenue multipliers have remained broadly stable. We conclude that fiscal consolidations based on expenditure and public credit retrenchment are likely to entail a modest drag on growth in the near term.



Prejudices First Series


Prejudices First Series
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Author : Henry Louis Mencken
language : en
Publisher:
Release Date : 1921

Prejudices First Series written by Henry Louis Mencken and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1921 with American literature categories.




Investment In Brazil


Investment In Brazil
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Author :
language : en
Publisher:
Release Date : 1983

Investment In Brazil written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1983 with Brazil categories.




For Good And Evil


For Good And Evil
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Author : Charles Adams
language : en
Publisher: Rowman & Littlefield
Release Date : 1993

For Good And Evil written by Charles Adams and has been published by Rowman & Littlefield this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Taxation categories.


Records the impact of taxation on events in world history, from ancient Egypt to the present, and concludes that taxation has been a force that has shaped world history and has had a direct bearing on the civilization process.



Globalization And Development


Globalization And Development
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Author : Eugene D. Jaffe
language : en
Publisher: Infobase Publishing
Release Date : 2006

Globalization And Development written by Eugene D. Jaffe and has been published by Infobase Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Business & Economics categories.


A definition and discussion of the pros and cons of globalization.