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O sistema tributário: constituição econômica e justiça fiscal; The tax system: economical constitution and fiscal justice

Silva, Pedro Eduardo Pinheiro
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 14/06/2010 PT
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66.25%
Nesta obra, discorre-se sobre os princípios jurídicos, deduzidos do valor justiça, importantes à conformação de um sistema tributário, cujos efeitos econômicos mostrem-se constitucionais em face dos objetivos da Constituição Econômica, dentre os quais se incluem a justiça social e a justiça fiscal. A história constitucional republicana brasileira condicionou o surgimento da técnica da minudência, de modo que se impõe superá-la para reconhecer legítimas limitações ao poder de tributar, implícitas ou explícitas, fora dos capítulos especificamente dedicados à matéria tributária, reconhecendo-se, assim, a unidade inerente ao ordenamento jurídico. O autor conclui que há diversas limitações constitucionais ao exercício de competências tributárias, comprometidas com o valor justiça, determinadas por princípios da Constituição Econômica e por princípios decorrentes da justiça fiscal, implícitos ou explícitos, que determinam os contornos de um sistema tributário ideal, não do ponto de vista da Ciência das Finanças, mas da ordem constitucional vigente, a ser instituído e tutelado pelos formuladores da política tributária que, por isso, não devem buscar objetivos meramente orçamentários, condicionantes de uma desordenada atividade de instituição de tributos...

Compatibilidade de um tributo ambiental com o sistema tributário nacional; Compatibility of an environmental tax in Brazilian tax system

Oliveira Netto, Alexandre de
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 30/04/2014 PT
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66.3%
O ambiente ecológico do Planeta sofre incontáveis alterações, primordialmente, pela ação humana diante da transformação, consumo e descarte dos bens naturais. Tais atitudes resultam em significativa relevância na degradação ambiental e requerem imposição estatal a fim de controlar e/ou impedir maior devastação. Dentre as formas pelas quais o Estado pode combater o processo de poluição, encontram-se os chamados instrumentos econômicos. É exemplo deste mecanismo estatal o tributo ecológico, que desperta interesse em face de seu forte poder de indução comportamental. Embora, nesse aspecto, a utilização da tributação não seja ferramenta inédita, pode-se afirmar que foi com a substituição do Estado Liberal para o Estado Intervencionista que o uso da tributação com escopo de ajuste comportamental se enfatizou. Como o ordenamento jurídico brasileiro ainda não apresenta um verdadeiro tributo ecológico, da forma prevista e defendida pela OCDE Organização para Cooperação e Desenvolvimento Econômico, o tema mostra-se atual e relevante, notadamente, pela experiência internacional que tem demonstrado a capacidade de alcançar resultados significativos no combate à poluição do meio ambiente natural por meio do tributo ecológico. Assim...

Pakistan - Tax Policy Report : Tapping Tax Bases for Development - Summary Report

World Bank
Fonte: World Bank Publicador: World Bank
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56.27%
The main message of this report is that Pakistan can take measures to increase the tax to gross domestic product (GDP) ratio by around 3.5 percentage points over the next five years. In order to ensure a healthy long-run economic development, Pakistan needs to embrace substantial changes in tax policy aimed at increasing the buoyancy of the tax system, broadening the tax bases, reducing distortions and phasing out exemptions. Such tax reforms are also required to deal with the risks stemming from sustained large budget deficits. Failing to act sooner rather than later, only makes the problem more difficult to address without considerable instability, raises the probability of fiscal and financial disarray at some point in the future, and runs the risks of further constraining policy flexibility in future. This report highlights design ingredients for a comprehensive reform of tax policy in Pakistan. In the final analysis, the success of tax reform will depend less on the mechanism of taxation and more on the politics of taxation. Beyond adequate administrative resources and an implementation strategy...

Pakistan - Tax Policy Report : Tapping Tax Bases for Development - Full Report

World Bank
Fonte: World Bank Publicador: World Bank
Relevância na Pesquisa
56.3%
The main message of this report is that Pakistan can take measures to increase the tax to gross domestic product (GDP) ratio by around 3.5 percentage points over the next five years. In order to ensure a healthy long-run economic development, Pakistan needs to embrace substantial changes in tax policy aimed at increasing the buoyancy of the tax system, broadening the tax bases, reducing distortions and phasing out exemptions. Such tax reforms are also required to deal with the risks stemming from sustained large budget deficits. Failing to act sooner rather than later, only makes the problem more difficult to address without considerable instability, raises the probability of fiscal and financial disarray at some point in the future, and runs the risks of further constraining policy flexibility in future. This report highlights design ingredients for a comprehensive reform of tax policy in Pakistan. In the final analysis, the success of tax reform will depend less on the mechanism of taxation and more on the politics of taxation. Beyond adequate administrative resources and an implementation strategy...

Uruguay : Poverty and Social Impact Assessment of the Tax Reform

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
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56.34%
The Poverty and Social Impact Assessment (PSIA) analyzes the impact of the tax reform, which came into effect in July 2007, on tax incidence and poverty in Uruguay. The essence of the reform is the introduction of a dual personal income tax, which taxes labor income at progressive rates and capital income at lower, proportional rates. A further modification is the reduction in the revenue share of indirect taxes. The study aims to provide information to inform policy discussion on distributional implications of tax reform. In addition, it gives impetus for further more sophisticated analysis of current and proposed tax reforms. In designing a tax system, a trade-off exists between efficiency, equity and administrative simplicity. The paper focuses on one aspect of this trade-off by evaluating the equity impact of the tax reform in Uruguay. Neither the efficiency of the post-reform tax system nor the effect on tax administration is examined. Assessing the distributional impact of a tax reform is important...

Government of the Punjab Property Tax Decentralisation Program : Scope Evaluation Report

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
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56.34%
Property taxation has a long tradition in Pakistan but the Urban Immovable Property Tax (UIPT) provides for only a small amount of revenues because of unclear local government fiscal incentives, an unreliable information base, a low level of motivation, expertise, and insufficient capacity in the UIPT administration. However, the Government of Punjab (GoPunjab) is committed to a fundamental restructuring of the UIPT system. Following a number of World Bank reports a new Punjab Immovable Property Tax Law (PIPT) was drafted in May 2008 and the Bank appointed the Institute of Revenues Rating and Valuation (IRRV) to assess the needs and resources required for, and designing of, a blue print for structural reform and implementation of a property tax decentralization program. The terms of reference require that the Institute shall approach the Punjab property tax system from a broad perspective and take into account the present legal, regulatory, institutional framework, present practices, capacities, circumstances; but build the foundation of the new system in line with the substantial policy reforms contained in the key policy documents adopted by the GoPunjab in 2007-2008.

Tax at a Glance for ECA Countries

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
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56.37%
The tax-at-a-glance provides an overview of the tax policy and tax administration system as well as main trends in tax reform for each Europe and Central Asia (ECA) country. In the ECA region, two historic transitions since 1990 (a political transition from totalitarianism toward democracy and an economic transition from socialism toward free market systems) required a fundamental change in the role of the state, from controlling virtually all major economic assets to providing public goods and facilitating a largely privately-owned competitive economy. This change in the role of the state required a major downsizing and reorientation of public spending and a complete overhaul of tax policy and administration. Formidable challenges existed in setting up an efficient and fair tax system in ECA. First, voluntary compliance and self-filing, two important pillars in a modern tax system, were completely absent. Second, tax evasion reached a high level due to the inefficiency and weak management of the tax administration. Third...

Shifting Tax Burdens through Exemptions and Evasion : An Empirical Investigation of Uganda

Gauthier, Bernard; Reinikka, Ritva
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
Relevância na Pesquisa
56.26%
The authors look at how prevalent tax exemptions, and evasion are among businesses in Uganda, how they translate into actual tax burdens for firms of different sizes, and how the tax administration attempts to ensure compliance. Despite tax reforms undertaken in 1995-97 to increase the efficiency, and equity of the tax system, and its administration, exemptions, and evasion during this three-year period remained widespread, and the dispersion of the tax burden did not decrease. The analysis shows that tax evasion is more prevalent among smaller firms, that tax exemptions are more common among larger firms, and that medium-size firms tend to shoulder a disproportionate share of the total tax burden.

Republic of Kazakhstan Tax Strategy Paper : Volume 1. A Strategic Plan for Increasing the Neutrality of the Tax System in Non-Extractive Sectors

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
66.32%
This study focuses on the tax system for non-subsurface users in Kazakhstan. It takes as given the tax reform package that the authorities and stakeholders are designing, but proposes a number of additional steps to be taken over the next 2-3 years aimed at maximizing the benefits of tax neutrality on competitiveness. The first volume of this report mainly focuses on tax policy: taxes on labor, capital, and consumption. A draft report on administration was also produced for discussion, which includes an initial assessment for organization, planning and staffing, a large taxpayers unit, anti-corruption issues, taxpayer services and education, audit and inspections, collection activities, and legal issues and appeal. The second volume of the tax strategy paper examines tax administration issues, and identifies functional areas that require attention in the short, medium and longer-term. This examination represents an initial diagnostic and is not a final blueprint for modernization. The nine areas diagnosed are: organizational structure...

Republic of Kazakhstan Tax Administration Reform and Modernization : Volume 2. Tax Strategy Paper

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
56.31%
This study focuses on the tax system for non-subsurface users in Kazakhstan. It takes as given the tax reform package that the authorities and stakeholders are designing, but proposes a number of additional steps to be taken over the next 2-3 years aimed at maximizing the benefits of tax neutrality on competitiveness. The first volume of this report mainly focuses on tax policy: taxes on labor, capital, and consumption. A draft report on administration was also produced for discussion, which includes an initial assessment for organization, planning and staffing, a large taxpayers unit, anti-corruption issues, taxpayer services and education, audit and inspections, collection activities, and legal issues and appeal. The second volume of the tax strategy paper examines tax administration issues, and identifies functional areas that require attention in the short, medium and longer-term. This examination represents an initial diagnostic and is not a final blueprint for modernization. The nine areas diagnosed are: organizational structure...

Autonomy with Equity and Accountability : Toward a More Transparent, Objective, Predictable and Simpler (TOPS) System of Central Financing of Provincial-Local Expenditures in Indonesia

Shah, Anwar
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
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56.35%
During the past decade, Indonesia has transformed itself from centralized governance to decentralized local governance. Local governments were given extensive expenditure responsibilities while keeping the tax system centralized. To finance decentralized provincial-local expenditures, Indonesia implemented a new system of intergovernmental finance. This paper provides a review of the equity and efficiency implications of the current system of central-provincial-local transfers. It finds that the system of intergovernmental finance represents one of the most complex systems ever implemented by any government in the world. The system is primarily focused on a gap-filling approach to provincial-local finance to ensure revenue adequacy and local autonomy but without accountability to local residents for service delivery performance. This is done through a great degree of academic rigor using highly complex procedures. The complexity leads to a lack of transparency, inequity and uncertainty in allocation as well as creating incentives for jurisdictional fragmentation and reducing own-tax effort. Simpler alternatives are available that have the potential to address equity objectives while also enhancing efficiency and citizen-based accountability. Such alternatives would represent a move away from complex gap filling and special allocation approaches to simple...

An examination of taxpayers’ attitudes towards the Australian tax system: Findings from a survey of tax scheme investors

Murphy, Kristina
Fonte: Universidade Nacional da Austrália Publicador: Universidade Nacional da Austrália
Tipo: Working/Technical Paper Formato: 327181 bytes; 347 bytes; 347 bytes; application/pdf; application/octet-stream; application/octet-stream
EN_AU
Relevância na Pesquisa
56.27%
During the 1990s, the number of Australian taxpayers involved in aggressive tax planning more than doubled. This aggressive form of financial planning poses a serious threat to the integrity of Australia’s tax system. In order to deal with the problem, the Australian Taxation Office (Tax Office) announced in 1998 that they would be implementing a number of initiatives aimed at combating aggressive tax planning. Part of the Tax Office’s crackdown on aggressive tax planning involved issuing amended assessments to the 42 000 Australians who invested in mass marketed tax schemes. The majority of scheme investors, however, resisted the Tax Office’s attempts to recover scheme related tax debts. This paper discusses the findings of an empirical study that shows that the widespread resistance exhibited by scheme investors was due partly to the manner in which the Tax Office dealt with the schemes issue. Using survey data collected from 2301 tax scheme investors, and 2040 taxpayers from the general population, it will be shown that those who invested in tax schemes are more disillusioned with the tax system, are more hostile and resistant towards the Tax Office, and are more likely to resent paying tax as a result. Suggestions for the way regulatory authorities such as the Tax Office should deal with non-compliers...

A user’s guide to the Australian Tax System Survey of Tax Scheme Investors

Murphy, Kristina; Byng, Karen
Fonte: Universidade Nacional da Austrália Publicador: Universidade Nacional da Austrália
Tipo: Working/Technical Paper Formato: 138160 bytes; 364 bytes; application/pdf; application/octet-stream
EN_AU
Relevância na Pesquisa
56.27%
Between January and July 2002, researchers at the Centre for Tax System Integrity conducted a national survey of 6000 Australian taxpayers involved in tax planning schemes. According to the Australian Taxation Office (Tax Office) scheme investments were largely funded through tax deductions and relatively little private capital was at risk. The Tax Office therefore believed that these schemes exploited loopholes in the tax law and were designed in such a way to avoid tax. The anti-avoidance provisions of Part IVA of the Income Tax Assessment Act were applied to scheme related investments and action was first taken against investors in 1998 to recover the tax owing. Approximately 57,000 investors were issued with amended assessments telling them that they had to pay back taxes, interest and appropriate penalties. Specific issues of interest to the survey researchers were scheme investors’ views of the Tax Office, the Australian tax system and how they believed the Tax Office dealt with the schemes issue. The survey was also designed to identify the possible reasons why taxpayers invested in tax minimization schemes, why there was such widespread taxpayer resistance against the Tax Office’s debt recovery procedures, and perhaps more importantly...

Simplifying the Australian income tax system

Nimmo, Leigh
Fonte: Universidade Nacional da Austrália Publicador: Universidade Nacional da Austrália
Tipo: Relatório
Relevância na Pesquisa
66.36%
This report will discuss the simplification of the Australian tax system. The focus of this paper will be on individual and the lodgement of tax returns. An examination of the tax systems in the United Kingdom, New Zealand and the United States will be undertaken. Simplification is required due to the complexity that has arisen with the evolution of tax legislation in Australia. The legislation has grown from its original 120 pages in 1936 to 8,500 pages in its current form. This complexity has lead to high compliance costs for individuals, the government, and tax agents. Compliance costs for individuals include the time it takes to lodge a return (approximately 8.5 hours), labour involved, costs of employing a tax agents or adviser, and in some cases there are psychological costs incurred. 21,000 people are employed by the Australian Tax Office (ATO) to ensure individuals are abiding by tax regulations. Approximately one per cent of collections, or $2.5 billion, are spent on running the ATO. The costs borne by tax agents are mainly loss of time for billable work due to having to keep up to date with changing legislation and having to keep abreast of the complex tax system. There are costs associated with continuous study and some tax agents have mentioned a loss of confidence in their abilities...

The 'other nation'? Understanding rural taxpayers' attitudes towards the Australian tax system.

Morgan, Steve; Murphy, Kristina
Fonte: Universidade Nacional da Austrália Publicador: Universidade Nacional da Austrália
Tipo: Working/Technical Paper Formato: 122202 bytes; 349 bytes; application/pdf; application/octet-stream
EN_AU
Relevância na Pesquisa
66.2%
The study reported in this paper examined rural taxpayers’ attitudes towards both the Australian Taxation Office (Tax Office) and the tax system. Data were taken from the Community Hopes, Fears and Actions Survey (Braithwaite, 2000), completed by a random sample of 2040 Australian taxpayers. Results from a series of independent sample t-tests revealed that rural and urban taxpayers differ on a number of dimensions. A logistic regression analysis was used to determine which variables most effectively differentiated rural taxpayers from other taxpayers. The best predictive model obtained from this analysis indicated that taxpayers who live in rural communities are less educated, less status-oriented and more security-conscious than taxpayers who live in metropolitan centres. They are more likely to question the legitimacy of the Tax Office as a fair institution, and as a result have distanced themselves from the Tax Office and their obligation towards paying tax. In addition, rural taxpayers are more likely to fear being caught for avoiding their taxes. In this paper these findings are discussed in the regulatory context, and possible solutions for how tax authorities might deal with non-compliance among this group of taxpayers are suggested. While the results reveal markers that significantly differentiate rural and urban taxpayers...

Mexico - Country Economic Memorandum : Challenges and Prospects for Tax Reform

World Bank
Fonte: Washington, DC Publicador: Washington, DC
ENGLISH; EN_US
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56.33%
Over the last ten years, the need for sustainable tax revenues has become clear, in order to provide more public expenditures in areas such as, poverty alleviation, health, education, and infrastructure, as well as for payment of the recent social security reform, and banking sector support. The report examines the key problems in Mexico's tax, and revenue system, identifying administration as the weakest factor in its tax system, where such weakness has contributed to political resistance in broadening the tax base. In addition, the system relies heavily on oil revenues, only about thirty percent of the total, and dependent on world prices, thus, the rest of the economy will have to bear a larger tax burden as a share of GDP. Meanwhile, various exemptions, and special regimes erode the base of the most important taxes - Value Added Tax (VAT), corporate, and personal income taxes, and, most tax decisions, and the derived political consequences, continue at the national level, while the delivery of services is increasingly devolved to sub-national levels. Within the reform options...

A Public Expenditure Review for Paraguay : The Quest for Optimal Tax and Expenditure Policies for Shared Prosperity

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work; Economic & Sector Work :: Public Expenditure Review
ENGLISH; EN_US
Relevância na Pesquisa
56.33%
Paraguay has achieved significant progress in terms of fiscal policy over the past decade. Despite this progress on fiscal reform, three major challenges remain: 1) a volatile macroeconomic environment; 2) still insufficient fiscal resources; and 3) high levels of poverty and inequality. In light of these three challenges, the objective of this report is to examine the extent to which fiscal policy in Paraguay has contributed to the social progress of the past decade, and can serve the purpose of further reducing poverty and enhancing shared prosperity in the years to come. Overall, fiscal policy can contribute to containing poverty and inequality by buffering the negative impact of financial and economic crises on vulnerable parts of the population. Moreover, tax and expenditure policies that redistribute from high- to low-income households in a well-targeted manner can also contribute to these goals. The current structure of the tax system appears suboptimal in light of the identified challenges. Even though the reliance on indirect taxes insulates public revenues from economic volatility to a certain extent...

Managing the Effects of Tax Expenditures on National Budgets

Swift, Zhicheng Li
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
ENGLISH
Relevância na Pesquisa
56.32%
Tax expenditures, in the form of tax provisions, are government expenditures. They are conceptually and functionally distinct from those tax provisions whose purpose is to raise revenue. Tax expenditure programs are comparable to entitlement programs. Therefore, tax expenditures must be analyzed in spending terms and integrated into the budgetary process to ensure fiscal accountability. In addition, tax expenditures must be audited for performance and the information must be published (with comprehensive analysis) to ensure fiscal transparency. The author analyzes the concept and definition, size, and effects of tax expenditures, as well as the fiscal accountability and transparency of tax expenditure spending. In short, tax expenditures affect (1) the budget balance, (2) budget prioritization in allocation, (3) the effectiveness and efficiency of fiscal resources, and (4) the scope for abuse by taxpayers, government officials and legislators. While reviewing the current practices in tax expenditures against the requirements of fiscal accountability and transparency, she finds that this fiscal area must be strengthened. The author sketches four building blocks to strengthen tax expenditures toward fiscal accountability and transparency...

Tax Expenditures--Shedding Light on Government Spending through the Tax System : Lessons from Developed and Transition Economies

Polackova Brixi, Hana; Valenduc, Christian M.A.; Swift, Zhicheng Li
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
Tipo: Publications & Research :: Publication; Publications & Research :: Publication
ENGLISH; EN_US
Relevância na Pesquisa
56.31%
Recently developing countries have focused attention on the usefulness of tax expenditures' in shaping prudent and transparent fiscal policy. In adopting a market economy, developing countries commonly use tax expenditures as major fiscal policy instruments. However, with limited theoretical understanding of, and ad hoc experience with, applying tax expenditures, developing countries now confront not only revenue losses higher than they had anticipated but also the erosion of their tax bases in systems that generally have been in existence fewer than 10 years. Fortunately, the experience and practice of developed countries offer insights into understanding and applying tax expenditures. Most developed countries have established tax reporting systems, which provide empirical information on their tax expenditures. Such tax reporting systems tend to be part of a country's overall fiscal system for strengthening government finance and contribute significantly to fiscal transparency. Using the information available...

Tax Capacity and Tax Effort : Extended Cross-Country Analysis from 1994 to 2009

Le, Tuan Minh; Moreno-Dodson, Blanca; Bayraktar, Nihal
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
ENGLISH; EN_US
Relevância na Pesquisa
56.3%
One of the important factors for economic development is the existence of an effective tax system. This paper deals with the concept and empirical estimation of countries' taxable capacity and tax effort. It employs a cross-country study from a sample of 110 developing and developed countries during 1994-2009. Taxable capacity refers to the predicted tax-to-gross domestic product ratio that can be estimated empirically, taking into account a country's specific macroeconomic, demographic, and institutional features, which all change through time. Tax effort is defined as an index of the ratio between the share of the actual tax collection in gross domestic product and taxable capacity. The use of tax effort and actual tax collection benchmarks allows the ranking of countries into four different groups: low tax collection, low tax effort; high tax collection, high tax effort; low tax collection, high tax effort; and high tax collection, low tax effort. The analysis provides broad guidance for tax reforms in countries with various levels of taxable capacity and revenue intake.