State Tax Competition Guerra Fiscal
DOWNLOAD
Download State Tax Competition Guerra Fiscal PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get State Tax Competition Guerra Fiscal book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
State Tax Competition Guerra Fiscal
DOWNLOAD
Author : Sergio Mitsuo Vilela
language : en
Publisher: Editora Dialética
Release Date : 2023-08-29
State Tax Competition Guerra Fiscal written by Sergio Mitsuo Vilela and has been published by Editora Dialética this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-08-29 with Business & Economics categories.
Brazil has a very peculiar tax collection power distribution and revenue sharing system, that splits three way the consumption tax, giving taxation powers over goods circulation to the States, over services to the Municipalities and over production to the Union. The Brazilian State circulation of goods tax, whose regulations require unanimity to incentives and benefits concessions, even though the 27 Brazilian States development state are disparate, generates a "fiscal war" / State competition that costs 30 billion Brazilian Reais (6 billion Swiss Francs) yearly and the attempts at settling State Competition are clearly failing, while Switzerland, which has a similar political organization, seems to have a reasonable and functional system. This dissertation, requirement for the obtaining the title of Doctor in International Tax law, takes a case study approach to compare these two systems, specifically taxable events, financial transfer mechanisms and their rules to avoid State / Canton tax competition to assess if the Swiss system for tax collection power distribution and revenue sharing is a feasible solution to reduce the adverse effects of State tax competition in Brazil.
Oecd Economic Surveys Brazil 2001
DOWNLOAD
Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2001-07-19
Oecd Economic Surveys Brazil 2001 written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-07-19 with categories.
This 2001 edition of OECD's periodic review of Brazil's economy examines recent economic developments, policies and prospects and includes special features on fiscal reform, corporate sector competitiveness, and financial markets.
The Role Of State Aid In The European Fiscal Integration
DOWNLOAD
Author : Rossella Miceli
language : en
Publisher: Springer Nature
Release Date : 2022-01-03
The Role Of State Aid In The European Fiscal Integration written by Rossella Miceli and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-01-03 with Law categories.
This book analyzes the issue of European fiscal State aid in order to provide insights into the related evolution prospects and legal problems. State aid has assumed a central position in the field of taxation, becoming the most important instrument of European legal integration, especially in the area of direct taxes. This is the result of major regulatory and interpretative development, which has altered the initial European and national balances in the face of globalization and the problems of the new economy. In this context, the scope and objectives of State aid have progressively broadened, encompassing a significant level of both positive and negative integration of European national tax systems.
Routledge Handbook Of Regionalism Federalism
DOWNLOAD
Author : John Loughlin
language : en
Publisher: Routledge
Release Date : 2013-07-18
Routledge Handbook Of Regionalism Federalism written by John Loughlin and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-18 with Political Science categories.
Almost all states are either federal or regionalized in some sense. It is difficult to find a state that is entirely unitary and the Routledge Handbook of Regionalism and Federalism necessarily takes in almost the entire world. Both federalism and regionalism have been subjects of a vast academic literature mainly from political science but sometimes also from history, economics, and geography. This cutting edge examination seeks to evaluate the two types of state organization from the perspective of political science producing a work that is analytical rather than simply descriptive. The Handbook presents some of the latest theoretical reflections on regionalism and federalism and then moves on to discuss cases of both regionalism and federalism in key countries chosen from the world’s macro-regions. Assembling this wide range of case studies allows the book to present a general picture of current trends in territorial governance. The final chapters then examine failed federations such as Czechoslovakia and examples of transnational regionalism - the EU, NAFTA and the African Union. Covering evolving forms of federalism and regionalism in all parts of the world and featuring a comprehensive range of case studies by leading international scholars this work will be an essential reference source for all students and scholars of international politics, comparative politics and international relations.
Tax Sovereignty And The Law In The Digital And Global Economy
DOWNLOAD
Author : Francesco Farri
language : en
Publisher: Routledge
Release Date : 2020-09-27
Tax Sovereignty And The Law In The Digital And Global Economy written by Francesco Farri and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-09-27 with Business & Economics categories.
This book discusses which is the most appropriate tax dimension to best manage the new horizons of the global and digital economy. In this perspective, the efficiency of the main models is examined and two fundamental proposals are put forth: the first one aims at a coordination of the Destination-Based approach with the role of some specific digital assets, such as user data; the second one is a framework for a possible futuristic tax phenomenon all internal to the world of the internet and not linked to traditional territorial States. The compliance of these models with the constitutional principles that western democratic systems have affirmed over time in matters of taxation is then analyzed with particular regard to legal certainty, consent to taxation and to the re-distributive function of taxes. A specific evaluation of the role of the European Union is carried out and the jurisprudence on financial interests of the Union and on State aids is analyzed and tackled in light of the Treaty on the Functioning of the European Union and of the tax sovereignty of member States. The conclusion is that the model of the organization with a general political purpose, from which modern States take their inspiration, appears unfailing for a tax project that would focus on the good and the growth of the person and of the social aggregations in which everyone lives. A model that therefore deserves to be safeguarded, although with new methods and instruments, starting from a Destination-Based Asset-Coordinated approach, in the Third Millennium. The book will be of interest to researchers and academics in international tax law, constitutional law and in political science.
Federalism In A Changing World
DOWNLOAD
Author : Raoul Blindenbacher
language : en
Publisher: McGill-Queen's Press - MQUP
Release Date : 2003-04-11
Federalism In A Changing World written by Raoul Blindenbacher and has been published by McGill-Queen's Press - MQUP this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-04-11 with Political Science categories.
The three principal topics of the conference were federalism and foreign relations; federalism, decentralization and conflict management in multicultural societies; and assignment of responsibilities and fiscal federalism. The volume comprises texts by more than seventy authors from twenty countries throughout the world.
Brazil Tax Expenditure Rationalization Within Broader Tax Reform
DOWNLOAD
Author : Maria Delgado Coelho
language : en
Publisher: International Monetary Fund
Release Date : 2021-09-24
Brazil Tax Expenditure Rationalization Within Broader Tax Reform written by Maria Delgado Coelho 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 2021-09-24 with Business & Economics categories.
The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.
Fiscal Federalism
DOWNLOAD
Author : Robin Boadway
language : en
Publisher: Cambridge University Press
Release Date : 2009-05-11
Fiscal Federalism written by Robin Boadway and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-05-11 with Political Science categories.
This book provides a comprehensive account of the principles and practices of fiscal federalism based on the currently accepted theoretical framework and best practices. The traditional topics of assignment of responsibilities, intergovernmental fiscal arrangements, fiscal competition, and grants are covered in a unified framework with reference to actual practices followed in federations around the world. Special issues such as local government and the implications of natural resource issues are considered along with emerging issues such as governance, corruption, and the effect of globalization and the information revolution on the nation state. The treatment is non-technical and suitable for a wide variety of audiences, including scholars, instructors, students, policy advisors, and practitioners.
Social Change Industrialization And The Service Economy In S O Paulo 1950 2020
DOWNLOAD
Author : Francisco Vidal Luna
language : en
Publisher: Stanford University Press
Release Date : 2022-07-19
Social Change Industrialization And The Service Economy In S O Paulo 1950 2020 written by Francisco Vidal Luna and has been published by Stanford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-07-19 with History categories.
In the 1950s–80s, Brazil built one of the most advanced industrial networks among the "developing" countries, initially concentrated in the state of São Paulo. But from the 1980s, decentralization of industry spread to other states reducing São Paulo's relative importance in the country's industrial product. This volume draws on social, economic, and demographic data to document the accelerated industrialization of the state and its subsequent shift to a service economy amidst worsening social and economic inequality. Through its cultural institutions, universities, banking, and corporate sectors, the municipality of São Paulo would become a world metropolis. At the same time, given its rapid growth from 2 million to 12 million residents in this period, São Paulo dealt with problems of distribution, housing, and governance. This significant volume elucidates these and other trends during the late twentieth and early twenty-first centuries, and will be an invaluable reference for scholars of history, policy, and the economy in Latin America.
Urbanization And Urban Governance In China
DOWNLOAD
Author : Lin Ye
language : en
Publisher: Springer
Release Date : 2017-11-29
Urbanization And Urban Governance In China written by Lin Ye and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-11-29 with Political Science categories.
This book explores the process of urbanization and the profound challenges to China’s urban governance. Economic productivity continues to rise, with increasingly uneven distribution of prosperity and accumulation of wealth. The emergence of individual autonomy including demands for more freedom and participation in the governing process has asked for a change of the traditional top-down control system. The vertical devolution between the central and local states and horizontal competition among local governments produced an uneasy political dynamics in Chinese cities. Many existing publications analyze the urban transformation in China but few focuses on the governance challenges. It is critical to investigate China’s urbanization, paying special attention to its challenges to urban governance. This edited volume fills this gap by organizing ten chapters of distinctive urban development and governance issues.