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Direito Tributario E Analise Economica Do Direito
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Book Synopsis Direito Tributário e Análise Econômica Do Direito by : Paulo Caliendo
Download or read book Direito Tributário e Análise Econômica Do Direito written by Paulo Caliendo and published by Elsevier Brasil. This book was released on 2013-08-26 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt: A análise econômica do Direito trata da aplicação de conceitos e métodos não-jurídicos, no sentido de entender a função do Direito e das instituições jurídicas. Assim, este livro analisa as contribuições da análise econômica do Direito para a compreensão do fenômeno da tributação e, especialmente, do Direito Tributário. A obra possui três pressupostos metodológicos: o primeiro, é o de que os princípios da neutralidade fiscal, da capacidade contributiva e da justiça fiscal possuem coerência intra-sistemática; e o segundo, que o sistema da Economia e o Sistema Tributário possuem coerência intersistemática. Essa relação, portanto, faz com que a tributação deva ser considerada como um fenômeno intersistêmico que envolve a Política, a Economia e o Direito.
Book Synopsis DIREITO TRIBUTÁRIO E ANÁLISE ECONÔMICA DO DIREITO: Segurança jurídica e consequencialismo nos limites da norma tributária by : Vinícius Simões Borges Espinheira Fonseca
Download or read book DIREITO TRIBUTÁRIO E ANÁLISE ECONÔMICA DO DIREITO: Segurança jurídica e consequencialismo nos limites da norma tributária written by Vinícius Simões Borges Espinheira Fonseca and published by Arraes Editores. This book was released on 2022-02-02 with total page 383 pages. Available in PDF, EPUB and Kindle. Book excerpt: Este livro analisa a relação entre o Direito Tributário e a Análise Econômica do Direito em torno da regra-matriz de incidência tributária. Para tanto, em primeiro lugar, expõe a Análise Econômica do Direito à luz da proposta essencialmente consequencialista de aplicação do Direito feita por Richard Posner e, em segundo lugar, com esteio na teoria geral dos sistemas autopoiéticos e na teoria da norma jurídica, trata da função e da estrutura do Direito Tributário, dando enfoque à norma jurídico-tributária de conduta. Desse modo, o livro estabelece as premissas sobre as quais se ergue o Direito Tributário e os limites que elas implicam para a adoção da abordagem da Análise Econômica do Direito no que tange à aplicação desse ramo do Direito. Fruto da dissertação de Mestrado do autor, o livro pretende, em última análise, contribuir para a promoção da segurança jurídica na Ciência do Direito Tributário.
Book Synopsis A análise econômica do direito e o uso da curva de Laffer na efetivação do direito fundamental à vedação do confisco tributário by : Raimundo Frutuoso de Oliveira Junior
Download or read book A análise econômica do direito e o uso da curva de Laffer na efetivação do direito fundamental à vedação do confisco tributário written by Raimundo Frutuoso de Oliveira Junior and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: A vida acadêmica nos proporciona vários prazeres, mas, sem dúvida, um dos maiores é ver o desfecho da fase investigatória dos nossos alunos. Quando concluem com êxito as suas trajetórias, sentimo-nos tão vitoriosos quanto eles. Em especial, no caso de Raimundo Frutuoso de Oliveira Júnior, a alegria é maior, pois ele foi um desses exímios mestrandos que dedicou cada dia da sua pós-graduação ao estudo profundo dos mais diversos temas jurídicos, tendo cautelosamente escolhido o tema de sua investigação após as devidas reflexões que a pesquisa exige. Profissional competente e conhecedor da atividade fazendária, traz-nos neste estudo lições importantes sobre a Análise Econômica do Direito e o uso da Curva de Laffer na efetivação do Direito Fundamental à Vedação do Confisco Tributário, propondo uma abordagem interdisciplinar, que tem grandes chances de obter sucesso prático, pois procura interligar elementos da Economia e do Direito com o fim de projetar uma luz e um direcionamento nos tortuosos caminhos para efetivação do direito fundamental em questão por parte da administração tributária, sendo relevante por ainda não terem sido realizados estudos empíricos mais aprofundados acerca deste tema. Esta obra aborda tema atual e da maior importância, sendo um contributo ao direito tributário brasileiro, principalmente quando enfatiza a necessidade de uma tributação justa e proporcional à capacidade contributiva de cada cidadão, trazendo parâmetros para limitar o Estado no uso do seu poder de tributar. Tenho a honra de apresentar este livro, o qual tive o privilégio de ler antecipadamente e que passo a compartilhar com a comunidade jurídica brasileira, na certeza de que a leitura do mesmo muito engrandecerá aos operadores do Direito Denise Lucena Cavalcante Doutora em Direito pela PUC (SP) Pós-Doutoranda em Tributação Ambiental pela Faculdade de Direito de Lisboa Professora da Graduação e da Pós-Graduação da Universidade Federal do Ceará
Book Synopsis Sustainable Finances and the Law by : Rute Saraiva
Download or read book Sustainable Finances and the Law written by Rute Saraiva and published by Springer Nature. This book was released on with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Inequality, Democracy, and Growth in Brazil by : Marcos Mendes
Download or read book Inequality, Democracy, and Growth in Brazil written by Marcos Mendes and published by Academic Press. This book was released on 2014-11-19 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: In terms accessible to non-economists, Marcos José Mendes describes the ways democracy and inequality produce low growth in the short and medium terms. In the longer term, he argues that Brazil has two paths in front of it. One is to create the conditions necessary to boost economic performance and drive the country toward a high level of development. The other is to fail in untying the political knot that blocks growth, leaving it a middle-income country. The source of his contrasting futures for Brazil is inequality, which he demonstrates is a relevant variable in any discussion of economic growth. Inequality illuminates causes of seemingly-unconnected problems. This book, which includes freely-accessible documents and datasets, is the first in-depth analysis of an issue that promises to become increasingly prominent. - Contrasting visions of Brazil's future described in economic terms - Easy-to-understand graphs and tables illustrate analytical arguments - All Excel-based data available on a freely-accessible website
Book Synopsis Cryptocurrency taxation by : Renan Do Nascimento Couto
Download or read book Cryptocurrency taxation written by Renan Do Nascimento Couto and published by Editora Letramento. This book was released on 2024-06-13 with total page 191 pages. Available in PDF, EPUB and Kindle. Book excerpt: O livro tem como elemento central a análise de fatos geradores tributários decorrentes do uso de criptomoedas como ativos de pagamentos (principalmente) e investimentos (residualmente). A premissa perpassa pela necessidade de se descobrir quais as pessoas operam as criptomoedas, uma vez que a chave pública não identifica o CPF ou CNPJ do usuário. A falta de reconhecimento entre a pessoa física e o algoritmo que compõe a chave pública permite a circulação de riqueza sem a respectiva tributação. Desse modo, o presente livro pretende responder às seguintes indagações: como lidar com a circulação de riquezas quando o ativo transferível, por chave pública, não propicia a identificação do registro da pessoa? E, após identificar, como deve ser feita a tributação? Para responder a essas perguntas, inicialmente, defende-se a necessidade de o Estado promover uma regulação de incentivos para potencializar que as criptomoedas circulem, primordialmente, dentro das Exchanges. Em seguida, analisa-se a natureza jurídica desses ativos e os principais fatos geradores tributários que podem incidir no caso concreto. Observa-se que, muito além do Imposto de Renda por ganho de capital decorrente do cash out, há outras possibilidades de incidência de tributo, inclusive, por auferimento de renda no pagamento de uma obrigação em criptomoedas (Imposto de Renda em razão do plus jurídico). Para além dessa hipótese, há ganhos na custódia, aproximação entre clientes e troca dos ativos por moeda fiat, o que faz incidir, também, o Imposto de Renda das Exchanges e o Imposto sobre a Prestação de Serviços. Tais hipóteses são apenas algumas relatadas ao longo deste trabalho.
Book Synopsis Law and Economics of the Digital Transformation by : Klaus Mathis
Download or read book Law and Economics of the Digital Transformation written by Klaus Mathis and published by Springer Nature. This book was released on 2023-07-04 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book pursues the questions from a broad range of law and economics perspectives. Digital transformation leads to economic and social change, bringing with it both opportunities and risks. This raises questions of the extent to which existent legal frameworks are still sufficient and whether there is a need for new or additional regulation in the affected areas: new demands are made on the law and jurisprudence.
Book Synopsis Legal Interpretation and Scientific Knowledge by : David Duarte
Download or read book Legal Interpretation and Scientific Knowledge written by David Duarte and published by Springer Nature. This book was released on 2019-09-25 with total page 251 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the question of whether legal interpretation is a scientific activity. The law’s dependency on language, at least for the usual communication purposes, not only makes legal interpretation the main task performed by those whose work involves the law, but also an unavoidable step in the process of resolving a legal case. This task of decoding the words and sentences used by normative authorities while enacting norms, carried out in compliance with the principles and rules of the natural language adopted, is prone to all of the difficulties stemming from the uncertainty intrinsic to all linguistic conventions. In this context, seeking to determine whether legal interpretation can be scientific or, in other words, can comply with the requirements for scientific knowledge, becomes a central question. In fact, the coherent application of the law depends on a knowledge regarding the meaning of normative sentences that can be classified (at least) as being structured, systematically organized and tendentially objective. Accordingly, this book focuses on analyzing precisely these problems; its respective contributions offer a range of revealing perspectives on both the problems and their ramifications.
Download or read book 2011 written by and published by Walter de Gruyter. This book was released on 2013-03-01 with total page 2983 pages. Available in PDF, EPUB and Kindle. Book excerpt: Particularly in the humanities and social sciences, festschrifts are a popular forum for discussion. The IJBF provides quick and easy general access to these important resources for scholars and students. The festschrifts are located in state and regional libraries and their bibliographic details are recorded. Since 1983, more than 639,000 articles from more than 29,500 festschrifts, published between 1977 and 2010, have been catalogued.
Book Synopsis Fiscal Austerity and Innovation in Local Governance in Europe by : Carlos Nunes Silva
Download or read book Fiscal Austerity and Innovation in Local Governance in Europe written by Carlos Nunes Silva and published by Routledge. This book was released on 2016-04-15 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt: Following the financial crisis and subsequent impacts of economic slowdown and austerity, the emergence of new local governance models and innovation is a very timely issue. The same goes for identifying new types of funding schemes and fiscal models prompted by austerity with the reduction in financial resources for local governments. This book offers a broad perspective on some of the organizational and financial problems faced by cities and local governments across Europe and analyses the reactions and reforms implemented to address current economic and public finance conditions. The geographical coverage of the case studies, multidisciplinary background of the contributing authors and focus on a multiplicity of issues and challenges that confront local governments, not just financial issues as is often the case, means this book is relevant to a wide readership. The book is written for post-graduate students, advanced undergraduates, and researchers in the multidisciplinary field of local government studies (Public Administration, Geography, Political Science, Law, Economy and Sociology), as well as practitioners working in local government institutions.
Book Synopsis Tax Aspects of Fiscal Federalism by : Gianluigi Bizioli
Download or read book Tax Aspects of Fiscal Federalism written by Gianluigi Bizioli and published by IBFD. This book was released on 2011 with total page 797 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the extreme complexity and the evolution of taxing authority towards a progressive increase in the local governments’ taxing powers. - IBFD website
Book Synopsis Energy Law in Brazil by : Yanko Marcius de Alencar Xavier
Download or read book Energy Law in Brazil written by Yanko Marcius de Alencar Xavier and published by Springer. This book was released on 2015-03-05 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book describes the energy-law situation in Brazil. It focuses on three specific energy sectors: oil, natural gas and biofuel. The decision to concentrate on these areas takes into account the role that these energy sectors play in the economic, political and legal systems in Brazil, as well as the fact that they are the primary subjects of current discussions surrounding economic regulation in the country. The book, composed of thematic chapters authored by specialized legal researchers, analyzes the different aspects of the oil, gas and biofuels industry, starting with an introduction and technical points and followed by a discussion of the legal issues. It also considers the different legal areas used to examine the aforementioned energy sectors, such as regulatory law, environmental law, tax law, international law, among others. The book will serve as a valuable guide for researchers interested in understanding Brazilian energy law, and at the same it time presents the state of the art of studies carried out in Brazil.
Book Synopsis Taking on Climate Change Through Green Taxation by : Dinis, Ana Arromba
Download or read book Taking on Climate Change Through Green Taxation written by Dinis, Ana Arromba and published by IGI Global. This book was released on 2023-08-10 with total page 438 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since environmental issues entered the global agenda, governments have directing businesses towards sustainability. The term "sustainability" is commonly associated with a firm’s environmental attentiveness, although there are two other areas in which companies should be sustainable: social, to achieve an adequate relationship and fluid communication with their stakeholders, and economic, to accomplish transparent management and correct distribution of the wealth that is generated. The growing demand for corporate transparency encourages the publication of sustainability or corporate social responsibility (CSR) reports, providing information of a non-financial nature concerning the social and environmental dimensions of business activity, namely relations with local communities, the protection of human rights, corporate governance, and adaptation to climate change. Being no exception, and following the European agenda for sustainability development, several governments have implemented tax measures that promote sustainable consumption and production patterns to reduce energy dependence on external sources and efficiently achieve international targets, among others, within a context of neutrality of the tax system. This is where environmental tax incentives come in, underlying a paradigm shift. The relationship between tax policy and environmental policy is seen by governments as an opportunity to adjust the tax system to a more energy-efficient economy in the use of resources. For instance, green tax incentives motivate investors to invest in green properties, encouraging them to opt for greener solutions. That is, tax incentives should be viewed as a tool to empower taxpayers to change actions that may reduce carbon emissions and contribute to sustainability. Taking on Climate Change Through Green Taxation provides applied research on increasing green tax literacy to build the capacity of companies to adopt sustainable practices in favor of environmental protection, to raise companies' awareness of sustainable reporting, and to increase international discussion on the issue of environmental taxation and its impact on more sustainable business decisions. Led by business experts with over 20 years of experience, this book will cover topics such as corporate social responsibility, environmental tax management, and sustainable tax policy. This resource is ideal for policymakers, corporate governance and social responsibility professionals, and researchers interested in taxation, accounting, auditing, finance, corporate governance, and corporate social responsibility.
Download or read book Windfall written by Meghan L. O'Sullivan and published by Simon and Schuster. This book was released on 2017-09-12 with total page 480 pages. Available in PDF, EPUB and Kindle. Book excerpt: Windfall is the boldest profile of the world’s energy resources since Daniel Yergin’s The Quest, asserting that the new energy abundance—due to oil and gas resources once deemed too expensive—is transforming the geo-political order and is boosting American power. “Riveting and comprehensive...a smart, deeply researched primer on the subject.” —The New York Times Book Review As a new administration focuses on driving American energy production, O’Sullivan’s “refreshing and illuminating” (Foreign Policy) Windfall describes how new energy realities have profoundly affected the world of international relations and security. New technologies led to oversupplied oil markets and an emerging natural gas glut. This did more than drive down prices—it changed the structure of markets and altered the way many countries wield power and influence. America’s new energy prowess has global implications. It transforms politics in Russia, Europe, China, and the Middle East. O’Sullivan considers the landscape, offering insights and presenting consequences for each region’s domestic stability as energy abundance upends traditional partnerships, creating opportunities for cooperation. The advantages of this new abundance are greater than its downside for the US: it strengthens American hard and soft power. This is “a powerful argument for how America should capitalise on the ‘New Energy Abundance’” (The Financial Times) and an explanation of how new energy realities create a strategic environment to America’s advantage.
Book Synopsis Catalog by : University of Texas. Library. Latin American Collection
Download or read book Catalog written by University of Texas. Library. Latin American Collection and published by . This book was released on 1969 with total page 786 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Environmental Fiscal Challenges for Cities and Transport by : Marta Villar Ezcurra
Download or read book Environmental Fiscal Challenges for Cities and Transport written by Marta Villar Ezcurra and published by Edward Elgar Publishing. This book was released on 2019 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: As populations become increasingly concentrated in urban centres and mega cities, while demands on transportation continue to grow, the question of how to mitigate the environmental footprint of these trends is ever more pressing. This comprehensive book demonstrates the potentially significant role of environmental taxation and other market-based instruments in meeting these challenges.
Book Synopsis Catalog of the Latin American Collection by : University of Texas at Austin. Library. Latin American Collection
Download or read book Catalog of the Latin American Collection written by University of Texas at Austin. Library. Latin American Collection and published by . This book was released on 1969 with total page 772 pages. Available in PDF, EPUB and Kindle. Book excerpt:
