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O ativo fiscal diferido no sistema financeiro nacional: análise e proposta de contabilização; The deferred tax asset in the Brazilian National Financial System: analysis and proposal of a method of accounting for income taxes

Wasserman, Claudio
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 16/12/2004 PT
Relevância na Pesquisa
37.03%
O aprofundamento das diferenças entre a contabilidade e as normas tributárias tornou o crescimento do ativo fiscal diferido, resultante da alocação dos efeitos tributários das diferenças temporárias entre os dois sistemas contábeis, um problema a ser enfrentado pelas autoridades monetárias. Entre os principais métodos de alocação de impostos entre períodos, a alocação parcial é o método que produz um ativo fiscal diferido mais condizente com os fundamentos econômicos. As autoridades monetárias têm procurado limitar o crescimento do ativo fiscal diferido nas instituições financeiras por meio de procedimentos extracontábeis, em grande parte porque a alocação utilizada em muitos países, inclusive no Brasil, é a alocação abrangente. Os normativos contábeis sobre o ativo fiscal diferido e as legislações bancárias correlatas dos EUA e do Brasil são analisados e comparados, além de apresentados os números agregados do ativo fiscal diferido no Sistema Financeiro Nacional. A base de dados utilizada foi o Sistema de Informações do Banco Central, o que permitiu que todos os integrantes do Sistema Financeiro Nacional fossem coletivamente pesquisados. Os números obtidos mostram que, a partir do ano de 1997...

Tributação implícita: redução da taxa de retorno pré-imposto em ativos favoravelmente tributados; Implict taxes: the reduction in pre-tax returns on tax-favored assets

Wasserman, Claudio
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 30/04/2009 PT
Relevância na Pesquisa
37.11%
Tributos implícitos refletem a extensão pela qual ativos favorecidos tributariamente têm seu retorno pré-imposto reduzido em comparação com o retorno pré-imposto de ativos sem benefício fiscal e de risco similar. Em condição de equilíbrio de mercado, se dois ativos de riscos semelhantes possuírem o mesmo fluxo de caixa pré-imposto, mas um deles for favoravelmente tributado em relação ao outro, haverá maior demanda pelo ativo menos tributado, que terá, portanto, seu preço relativo aumentado. Conseqüentemente, dado que o retorno pós-imposto é o mesmo para ambos, o retorno pré-imposto do ativo favorecido será menor que o retorno pré-imposto do ativo não-beneficiado. A perda de retorno pré-imposto sofrida pelo ativo beneficiado decorre da tributação implícita. O aumento de preço do ativo beneficiado pressupõe que haja um detentor disposto a vendê-lo um tipo de investidor para o qual a alteração nos preços relativos acontece sem que o seu retorno pós-imposto se altere: o investidor marginal. Investidores que possuam alíquota marginal de imposto explícita diferente da suportada pelo investidor marginal formam a denominada clientela tributária, que se constitui por um investidor para o qual a mudança nos preços relativos alteraria também o seu retorno pós-imposto. Os objetivos da tese são apresentar a teoria econômica e os conceitos subjacentes à tributação implícita...

The information compliance indexes: the illustrative case of income taxes

Lopes, I.
Fonte: UNAM Publicador: UNAM
Tipo: Artigo de Revista Científica
Publicado em //2014 ENG
Relevância na Pesquisa
36.88%
The adoption of IASB’s standards has represented, in European Union, an important effort of harmonization towards the financial reporting comprehensiveness, reliability, relevance, and comparability. This paper seeks to highlight the importance of Information Compliance Indexes (ICI), based on the accounting standards, as a proxy for reporting quality awareness. This approach is evidenced through an illustrative example about disclosures on deferred taxes, as required by IAS 12. This standard prescribes the accounting treatment for current taxes, deferred assets and liabilities. These issues are usually perceived by stakeholders as indicators of companies’ continuity and potential future returns. Based on non-financial listed companies of Euronext Lisbon regulated market, with reference to the end of fiscal years 2008 and 2012, an information compliance index was performed, based on that accounting standard. Then, this index was regressed with a set of performance and control indicators. Evidences have provided several statistical significant insights, which corroborate the findings that information compliance and disclosure levels depend from several performance and control indicators.

Undeclared Economic Activity in Central and Eastern Europe : How Taxes Contribute and How Countries Respond to the Problem

Leibfritz, Willi
Fonte: Banco Mundial Publicador: Banco Mundial
Relevância na Pesquisa
37.06%
The paper examines the incentives and distortions created by tax policy and administration structures that motivate individuals to undeclare or under-declare work in the new EU member countries. It analyses the tax level and the tax structure "mix" of tax instruments, the special taxation regimes set up to attract workers and entrepreneurs back into the formal economy and how tax policies such as the introduction of a "flat tax" on income from labor and capital impacted workers and entrepreneurs in terms of formalizing work. It also attempts to gain some insight into the effectiveness of tax administration by comparing some input and output measures As non-tax factors can amplify the adverse effects of taxes on the labor market and reduce the effectiveness of tax reform, some of these other economic framework conditions are also discussed. This paper concludes by refining the main results and possible best practices for tackling undeclared work. The paper argues that the new EU member countries have had mixed success tackling undeclared work. While taxation matters...

Costs of Taxation and Benefits of Public Goods with Multiple Taxes and Goods

Anderson, James E.; Martin, Will
Fonte: Banco Mundial Publicador: Banco Mundial
Relevância na Pesquisa
37.03%
The recent public economics literature involves an apparent consensus that income effects reduce the costs of raising revenues and hence increase the desirable level of public good provision. Higher taxes can indeed reduce the demand for leisure -- and hence increase the supply of taxed labor -- through income effects. However, the consensus is wrong because the income effects of taxes must be considered symmetrically with those from provision of public goods. This paper uses a model with multiple public goods and taxes to derive consistent measures of the marginal benefits of publicly-provided goods and their marginal social costs. With this model, the authors show that either compensated approaches excluding these income effects or uncompensated approaches including them may be used. If an uncompensated measure of the marginal cost of funds is used, however, the benefits of providing public goods should be adjusted with a simple, benefit multiplier not previously seen in the literature. Once this is done...

Costs of Taxation and Benefits of Public Goods with Multiple Taxes and Goods

Anderson, James E.; Martin, Will
Fonte: Banco Mundial Publicador: Banco Mundial
Tipo: Artigo de Revista Científica
EN
Relevância na Pesquisa
36.88%
The fact that raising taxes can increase taxed labor supply through income effects is frequently and erroneously used to justify greater public good provision than indicated by traditional, compensated analyses. We develop a model including multiple public goods and taxes and derive measures of the marginal benefits of public goods and the Marginal Cost of Funds (MCF) using both compensated and uncompensated measures. We confirm that the desirability of tax-financed public projects is independent of the method used. An important innovation is to show that the benefits of public goods must be adjusted by a benefit multiplier not previously seen in the literature if an uncompensated MCF is used.

Local Taxes, Regulations, and the Business Environment : Finding the Right Balance

Corthay, Laurent
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Relevância na Pesquisa
37.06%
Regional and municipal governments play a key role in establishing a local business environment that is attractive to foreign and domestic investors. However, in many countries, entrepreneurs face a complex web of local taxes, regulatory fees, and other charges. This situation increases the costs and risks of doing business, thus limiting the potential for business growth, investment, and job creation. This note explores the roots of this problem and introduces options for addressing it.

Petroleum Taxes : Trends in Fuel Taxes (and Subsidies) and the Implications

Bacon, Robert
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Relevância na Pesquisa
36.99%
Recent World Bank analysis shows that taxes on petroleum products are a critical source of government revenue for low-income countries. And if the experience of industrial countries serves as any guide, the rates of these taxes will have to rise sharply as low-income economies develop. But policymakers must be mindful of how taxes (and subsides) affect the relative prices of fuels, since too large a difference in process between products cab lead to fuel switching and adulteration, adversely affecting the government tax take and pollution levels.

Social Spending, Taxes and Income Redistribution in Uruguay

Bucheli, Marisa; Lustig, Nora; Rossi, Maximo; Amábile, Florencia
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
Relevância na Pesquisa
36.99%
How much redistribution does Uruguay accomplish through social spending and taxes? How progressive are revenue collection and social spending? A standard fiscal incidence analysis shows that Uruguay achieves a nontrivial reduction in inequality and poverty when all taxes and transfers are combined. In comparison with five other countries in Latin America, it ranks first (poverty reduction) and second (inequality reduction), and first in terms of poverty reduction effectiveness and third in terms of overall (including transfers in-kind) inequality reduction effectiveness. Direct taxes are progressive and indirect taxes are regressive. Social spending on direct transfers, contributory pensions, education and health is quite progressive in absolute terms except for tertiary education, which is almost neutral in relative terms.

Raising Revenue with Transaction Taxes in Latin America - Or Is It Better to Tax with the Devil You Know?

Suescún, Rodrigo
Fonte: World Bank, Washington, D.C. Publicador: World Bank, Washington, D.C.
EN_US
Relevância na Pesquisa
36.99%
In recent years, various Latin American governments have resorted to taxes on bank debits and financial transactions as alternative ways of raising revenue. Considerable interest has developed in understanding the consequences of such reforms. The author constructs a dynamic general equilibrium model to assess the size of distortions and other quantitative implications associated with a transaction tax. The distinctive feature of the model is the non-neutrality property of the tax in the sense that it distorts the structure of relative prices of intermediate transactions, giving rise to tax "pyramidation." The effective tax rate ultimately borne by the economy is shown to depend on the complexity of the transaction structure. Calibrated for Latin America, the model finds that, contrary to existing evidence and conventional wisdom, a transaction tax is not a particularly burdensome levy in terms of economic growth and efficiency costs. The model also shows that if a government can credibly commit itself to an announced two-step reform in which it first uses a transaction tax temporarily and then replaces it with any other conventional tax...

Economics of Tobacco Toolkit, Tool 4 : Design and Administer Tobacco Taxes

Yurekli, Ayda
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
Relevância na Pesquisa
37.22%
The purpose of this tool is to help the reader understand the structure, design, and administration of tobacco taxes. There is no doubt about the adverse health impacts of tobacco use. In both developed and developing countries, the Ministries of health, tobacco interest groups, academia, and advocates against tobacco strongly believe that tobacco consumption should be reduced, and that tobacco taxes are the single most cost-effective policy tool to achieve this goal. This tool discusses some of the issues surrounding tobacco taxes from the perspectives of consumers, public health advocates, politicians, and government administrators. Guidance is provided in how to satisfy the goals of these players without compromising their interests. This tool is intended primarily for public health advocates, policy makers, tax administration staff, and government officials. Public health advocates will gain information on the various types of tobacco taxes and which type can best reduce cigarette consumption. The tool also discusses whether and how increased tobacco taxes create a financial burden on consumers...

Paying Taxes 2014 : The Global Picture

PricewaterhouseCoopers; World Bank Group
Fonte: World Bank Group, Washington, DC Publicador: World Bank Group, Washington, DC
EN_US
Relevância na Pesquisa
37.21%
Paying Taxes 2014 looks at tax regimes in 189 economies as part of the Doing Business series. The period covered by the study, 2004 to 2012, has seen the end of a sustained period of economic growth, a severe recession and a slow recovery. Governments continue to be under the pressure balance the need to attract investment and foster growth while generating tax revenues. This report finds that governments continue to reform their tax systems despite global economic uncertainty, with 32 economies having taken steps from June last year through May 2013 to make it easier and cost less for small and medium businesses to pay taxes. The report finds that the most common tax reform undertaken by 11 economies is the introduction or improvement of electronic filing, eliminating the need for 74 separate tax payments and reducing compliance time by almost 200 hours in total. On average around the world it now takes our case study company 268 hours to comply with its taxes, it makes 26.7 payments and has an average total tax rate of 43.1 percent. The range for each sub-indicator is very wide. The number of payments ranges from 3 in Hong Kong SAR...

Taxes and Caps as Climate Policy Instruments with Domestic and Imported Fuels

Strand, Jon
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
Relevância na Pesquisa
36.95%
This paper develops a global model of climate policy, focusing on the choice between tax and cap-and-trade solutions. The analysis assumes that the world can be split into two regions, with two fuels that both lead to carbon emissions. Region A consumes all fuels, and is responsible for defining and implementing climate policy. Region B produces all of fuel 1 (oil), while fuel 2 (interpreted as coal, natural gas, or renewables) is both produced and consumed in region A. The paper studies three model variants. All involve full policy coordination in each country block, but no coordination across blocks; and all involve an optimal producer tax on fuel 1 by region B. In model 1, region A sets two fuel consumption taxes, one for each fuel. The optimal region A tax on fuel 1 then exceeds the Pigou level as defined by the region; the tax set on fuel 2 is Pigouvian. The presence of a second fuel in region A reduces region B s optimal tax on fuel 1. In model 2, region A sets a common carbon tax, which is lower (higher) for fuel 1 (2) than in model 1. In model 3...

Paying Taxes 2015

World Bank Group; PwC
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Relatório
EN_US
Relevância na Pesquisa
37.12%
This is the tenth year that the paying taxes indicator has been part of the World Bank Doing Business project. The journey over the period of the study has been an eventful and interesting one and the economic backdrop continues to present a challenging environment for governments as they consider their future fiscal policies. Globalization, the march of technological change, changing demographic patterns and the persistent challenges that continue around climate change and the environment all come together to generate a turbulent mix of issues which have a significant impact on fiscal policy and the associated tax systems. Against this backdrop, this year the Organization for Economic Co-operation and Development (OECD) has put forward proposals for changing the international tax rules to modernize them for today s globalized business and to address concerns over base erosion and profit shifting (BEPS). It is apparent that these proposals are already changing the way some tax authorities apply existing rules, leading to new and increased uncertainty for business...

The effects of cigarette excise taxes on health and wages

RESTREPO, Brandon
Fonte: Instituto Universitário Europeu Publicador: Instituto Universitário Europeu
Tipo: Trabalho em Andamento Formato: application/pdf; digital
EN
Relevância na Pesquisa
36.99%
The cigarette excise tax is viewed as an important policy tool to reduce smoking-related health problems and productivity losses. This is based on evidence that higher cigarette taxes reduce cigarette consumption and induce people to quit smoking, but there is also evidence that smokers adopt potentially health-reducing smoking behaviors to compensate for higher cigarette costs. In this paper, I exploit the substantial variation in cigarette taxes across and within U.S. states over time to examine the impact of cigarette taxes on health and wages. The analysis reveals that higher cigarette taxes cause a reduction in wages and a reduction in the number of healthy days in the past month. The negative impact on healthy days is more pronounced among individuals with low incomes and high daily intakes of nicotine and tar. These results indicate that cigarette taxes have unintended negative consequences, which may be driven in part by compensatory smoking behaviors. Alternative mechanisms related to weight gain and alcohol consumption are explored, but the analysis reveals that there is no empirical support for them.

Competition in Business Taxes and Public Services: Are Production-Based Taxes Superior to Capital Taxes?

Gugl, Elisabeth; Zodrow, George R.
Fonte: Universidade Rice Publicador: Universidade Rice
Tipo: Journal article; Text; post-print
ENG
Relevância na Pesquisa
36.99%
Although most of the tax competition literature focuses on the provision of local public services to households, several papers analyze tax competition when capital taxes are used to finance local public services provided to businesses, examining the conditions under which such services are provided efficiently, under-provided, or over-provided. In addition, several prominent observers have noted that “benefit-related” business taxation is desirable on both efficiency and equity grounds and argued that such taxation should take the form of a tax based on production, such as an origin-based value-added tax. We evaluate this contention in this paper, comparing the relative efficiency properties of these alternative business taxes. Our simulation results suggest that under many, but not all, circumstances it is more efficient to finance business public services with an origin-based production tax rather than a source-based capital tax.

Consumer and import taxes in the world wine market: Australia in international perspective

Berger, N.; Anderson, K.
Fonte: Universidade de Adelaide Publicador: Universidade de Adelaide
Tipo: Artigo de Revista Científica
Publicado em //1999 EN
Relevância na Pesquisa
37.03%
Virtually all countries tax the consumption of wine (and other alcoholic beverages). However, the rates of taxation, and the tax instruments used, vary enormously between countries. This paper details for all the OECD members plus some other countries the consumer tax equivalents (CTEs) of wine taxes as of 1996. It shows wholesale sales taxes, excise taxes, import tariffs, and value-added or goods-and-services taxes, expressed both in dollars per litre and as a percentage of what the retail price would be without those taxes. These are shown in aggregate and also separately for non-premium and premium wines (since many wine taxes are volumetric and so their percentage CTE rates vary with the price of wine). The CTE tends to be lower the larger a country's per capita production of wine. Australia and New Zealand are shown to have relatively very high wine CTEs. In Australia's case this is especially so for premium wine, because Australia uses a percentage tax rather than the commonly used volumetric tax measure. Moreover, the extent to which Australia is an outlier has increased considerably during the past 15 years. This has implications for the current debate over reforms to Australia's tax system. The paper concludes by pointing also to the high wine import tariffs in some countries...

Paying Taxes 2013 : The Global Picture

World Bank; International Finance Corporation; PricewaterhouseCoopers
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Publication
ENGLISH; EN_US
Relevância na Pesquisa
37.08%
The paying taxes indicators (the total tax rate, the time to comply and the number of payments) have now been part of the World Bank Group Doing Business project for eight years, monitoring the changes and reforms made to tax regimes around the world. The simple aim of the study is to supply business leaders and policy makers with robust data to enable tax systems to be compared on a like for like basis, and to help inform the dialogue which underlies the development of tax policy. The study is unique in that it now not only covers 185 economies, but it also provides an insight into how tax systems have developed over a significant period of time, using a consistent methodology. The author has focused on the trends that the Paying Taxes data show, both at the global level, and also by geographical region. Globally it is now easier for firms to pay taxes than eight years ago. Both the administrative burden and the average tax rates have decreased over this period. The studies for some time have shown a trend toward a lowering of corporate tax rates and a broadening of the tax base. In last year's publication the pace of reform continued but with an increasing focus on improving the administrative aspects of the tax system. This year's results are more complex; administrative reforms have continued...

Precificação de contratoas inflexiveis de energia eletrica : rentabilidade e impacto de encargos e tibutos; Pricing electricity inflexible contracts : profitability and impact of charges and taxes

Laura Keiko Gunn
Fonte: Biblioteca Digital da Unicamp Publicador: Biblioteca Digital da Unicamp
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 29/07/2008 PT
Relevância na Pesquisa
36.95%
A precificação de contratos de energia elétrica no mercado brasileiro é um tema cuja dificuldade decorre principalmente por ser um mercado novo, sem um longo histórico de preços. Esta dissertação oferece uma contribuição situada em dois focos: a precificação de contratos de compra e venda de energia elétrica inflexíveis (opção e termo) no Ambiente de Contratação Livre e o impacto de encargos e tributos na rentabilidade destes contratos. Diferentes tipos de contratos têm sido utilizados no mercado livre de energia. Os contratos (termo e opção) inflexíveis foram selecionados por serem os mais frequentemente praticados no mercado. O modelo de latisse binomial é a principal ferramenta de precificação usada neste trabalho. Esta técnica é bastante conhecida no mercado financeiro para a precificação de contratos de opções. Aqui esta técnica será utilizada para calcular o valor esperado do Preço de Liquidação de Diferenças-PLD, valor esperado do Encargo de Serviço do Sistema-ESS, valor esperado de um contrato-a-termo e o valor esperado de um contrato de opção. No contexto deste trabalho, precificação compreende determinar medidas de benefício e risco unitário (R$/MWh), pois as decisões de contratação são instruídas pelo preço da energia negociada (R$/MWh)...

Tobacco and Alcohol Excise Taxes for Improving Public Health and Revenue Outcomes; Marrying Sin and Virtue?

Bird, Richard M.
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Working Paper; Publications & Research :: Policy Research Working Paper; Publications & Research
ENGLISH; EN_US
Relevância na Pesquisa
37.25%
Excise taxes on alcohol and tobacco have long been a dependable and significant revenue source in many countries. More recently, considerable attention has been paid to the way in which such taxes may also be used to attain public health objectives by reducing the consumption of products with adverse health and social impacts. Some have gone further and argued that explicitly earmarking excise taxes on alcohol and tobacco to finance public health expenditures—marrying sin and virtue as it were—will make increasing such taxes more politically acceptable and provide the funding needed to increase such expenditures, especially for the poor. The basic idea—tax “bads” and do “good” with the proceeds—is simple and appealing. But designing and implementing good “sin” taxes is a surprisingly complex task. Earmarking revenues from such taxes for health expenditures may also sound good and be a useful selling point for new taxes. However, such earmarking raises difficult issues with respect to budgetary rigidity and political accountability. This note explores these and other issues that lurk beneath the surface of the attractive concept of using increased sin excises on alcohol and tobacco to finance “virtuous” social spending on public health.