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You searched for subject:(Direito tribut rio). Showing records 1 – 2 of 2 total matches.

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1. [No author]. As consequ??ncias da indefini????o de insumo para as contribui????es n??o cumulativas do PIS e da COFINS na ind??stria, no com??rcio e na presta????o de servi??o .

Degree: 2014, Fundação Escola de Comércio Álvares Penteado

The noncumulative emerged aiming to relieve the supply chain. The cumulative system is still applied, but many scholars argue that this form of taxation is detrimental to society because it has \"cascadeëffect. When drafting the law that determines on the non-cumulative PIS / COFINS (Social Integration Program / Contribution to Social Security Financing), the legislature created the obligation linked to this form of calculation of Income Tax systematic. Thus, companies are taxed on taxable income required to calculate their social contributions to the non-cumulative basis, on the other hand, companies that are on presumed income will have cumulative PIS / COFINS rates. In addition, legislation has listed punctually what are the inputs and credits allowed to relieve the supply chain. These attitudes have caused a mismatch with the general objectives of the creation of non-cumulative, this because the set which credits are allowed to discount, no full applicability of the principle of non-cumulative. Plus, segregate the determination in cumulative and non-cumulative basis in the computation of income provides a number of non uniform taxpayers with distinct characteristics and especially with costs / expenses divergent. It is noteworthy that the borrowing under the heading input, the nomenclature used in the legislation, generates different interpretations by taxpayers causing the taxman questions on recognition of that cost. Given these facts, we attempted to study the impact that the non-cumulative because the results of companies segregating them for industrial, commercial and service delivery branch. As a result of the survey conducted, it was found that, for these companies in the industrial and commercial sectors, noncumulative reached their goals relieving the supply chain, but the understated way, because only deducts the credits listed in the law. As for the two analyzed service providers, who are bound to non-cumulative contributions of the non-cumulative only led to higher cumulative systematic payments. Through the analysis performed it is concluded that the first non-cumulative must be exercised in full and unrestricted manner, as it is the essence of the Principle of Non Cumulativity and more, the taxpayer must have the free decision choose to be cumulative or non-cumulative, thereby exerting an efficient and effective tax administration Advisors/Committee Members: Pereira, Anisio Candido (advisor), CPF:04122291887 (advisor), http://lattes.cnpq.br/5798574967417360 (advisor), Gallo, Mauro Fernando (advisor), CPF:18398782820 (advisor), http://lattes.cnpq.br/5908013690653416 (advisor).

Subjects/Keywords: Contabilidade tribut??ria; Administra????o tribut??ria; Tributos; Contribui????es (Direito tribut??rio); PIS; COFINS; Tax accounting; Tax administration and procedure; Tax; Contributions (Taxation - Law and legislation); PIS; COFINS

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

author], [. (2014). As consequ??ncias da indefini????o de insumo para as contribui????es n??o cumulativas do PIS e da COFINS na ind??stria, no com??rcio e na presta????o de servi??o . (Thesis). Fundação Escola de Comércio Álvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/532

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

author], [No. “As consequ??ncias da indefini????o de insumo para as contribui????es n??o cumulativas do PIS e da COFINS na ind??stria, no com??rcio e na presta????o de servi??o .” 2014. Thesis, Fundação Escola de Comércio Álvares Penteado. Accessed March 23, 2019. http://132.0.0.61:8080/tede/handle/tede/532.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

author], [No. “As consequ??ncias da indefini????o de insumo para as contribui????es n??o cumulativas do PIS e da COFINS na ind??stria, no com??rcio e na presta????o de servi??o .” 2014. Web. 23 Mar 2019.

Vancouver:

author] [. As consequ??ncias da indefini????o de insumo para as contribui????es n??o cumulativas do PIS e da COFINS na ind??stria, no com??rcio e na presta????o de servi??o . [Internet] [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2014. [cited 2019 Mar 23]. Available from: http://132.0.0.61:8080/tede/handle/tede/532.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. As consequ??ncias da indefini????o de insumo para as contribui????es n??o cumulativas do PIS e da COFINS na ind??stria, no com??rcio e na presta????o de servi??o . [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2014. Available from: http://132.0.0.61:8080/tede/handle/tede/532

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

2. [No author]. Aproveitamento tribut??rio do ??gio como pilar das reorganiza????es societ??rias .

Degree: 2014, Fundação Escola de Comércio Álvares Penteado

The research objective is to determine the tax advantage of the goodwill in the corporate restructuring operations and its relevance in decision making by businesses. The research methodology is classified qualitatively and quantitatively; the first held by the literature and document review; effected by the second crossing of the information collected. With the combination of these techniques was possible to achieve the research objective. Most of the improper use of tax goodwill in corporate restructuring operations has been identified by the amount of tax credit released on assessments due by practitioners and companies planning abusive. However, this credit also reveals the importance of the use of goodwill in these operations if it were representative of a tax elision economy. The feared extinction of goodwill did not occur, but their deduction was maintained only for transactions that occurred between unrelated parties. Advisors/Committee Members: Peters, Marcos Reinaldo Severino (advisor), CPF:02312039850 (advisor), http://lattes.cnpq.br/2958522536547146 (advisor).

Subjects/Keywords: ??gio (Opera????es financeiras); Direito tribut??rio; Sociedades comerciais - Reorganiza????o; Planejamento tribut??rio; Goodwill (financial transactions); Taxation - Law and legislation; Corporations; Tax planning

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

author], [. (2014). Aproveitamento tribut??rio do ??gio como pilar das reorganiza????es societ??rias . (Thesis). Fundação Escola de Comércio Álvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/547

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

author], [No. “Aproveitamento tribut??rio do ??gio como pilar das reorganiza????es societ??rias .” 2014. Thesis, Fundação Escola de Comércio Álvares Penteado. Accessed March 23, 2019. http://132.0.0.61:8080/tede/handle/tede/547.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

author], [No. “Aproveitamento tribut??rio do ??gio como pilar das reorganiza????es societ??rias .” 2014. Web. 23 Mar 2019.

Vancouver:

author] [. Aproveitamento tribut??rio do ??gio como pilar das reorganiza????es societ??rias . [Internet] [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2014. [cited 2019 Mar 23]. Available from: http://132.0.0.61:8080/tede/handle/tede/547.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Aproveitamento tribut??rio do ??gio como pilar das reorganiza????es societ??rias . [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2014. Available from: http://132.0.0.61:8080/tede/handle/tede/547

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

.