Navegando por Assunto "Imposto"

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Análise econômica do direito: a Intervenção do Estado sobre o Domínio Econômico por normas de indução no caso da redução de imposto sobre produtos industrializados de carros frente à crise econômica mundial
(Centro Universitário do Estado do Pará, 2020) Almeida, Pedro Lucas Pereira; Cascaes, Renan Andrei Lima; Rodrigues, Filipe Augusto Oliveira; http://lattes.cnpq.br/4725032631559275
This article deals with the issue of tax reduction on industrialized car products in the view of Economic Analysis of Law, analyzing the measures adopted by the Brazilian Government and the consequences during the economic crisis of 2008, in which the measure taken was the reduction of IPI through a decree. The theme will be approached without the intention of exhausting it, making a theoretical study about the mentioned crisis, its concepts and theories and about the extrafiscality of the State and when it can be used by the State and what taxes are involved. The analysis made on the government's intention to stimulate consumption, through the State's intervention on the economic domain by induction norm, being possible to move and economy and maintain or generate jobs in the automobile industry. We will demonstrate how the Economic Analysis of Law can be related to the norms of induction coming from the State as a regulatory agent of the market and how the reduction of IPI of cars helped the national economy, as a preventive norm to avoid major crises. The first topic deals with an introduction to the theme and the subjects that will be addressed, the second topic will address the historical aspects of the global economic crisis and the reduction of IPI on cars. Then, the third topic will explain the importance of economic analysis in the Brazilian economy and the fourth topic will bring the theory of maximizing wealth.
ICMS energia elétrica: a ilegitimidade da incidência da TUST e da TUSD na base da cálculo do ICMS energia elétrica
(Centro Universitário do Estado do Pará, 2018-12-18) Longo, Gabriel Melo; Mendes Neto, João Paulo; Pamplona, Karla Marques
The following research aims to analyze the ICMS characteristics, emphasizing the specific cases of its incidence on the consumption of electricity, exposing the, so called Tariffs of the Use of the Transmission and Distribution System (TUST and TUSD) and if these tariffs should – or not – be charged on the calculation base of the mentioned tax. Favorable and unfavorable jurisprudential arguments about the subject are used, aiming to find out if there is, indeed, irregularities in taxation of the ICMS in the electricity bill in Brazil, due to the incidence of these tariffs on the tax calculation. The method of Dialect approach was adopted and bibliographic research as procedure method. The data analysis will be Qualitative. Through jurisprudential analysis, it is verified that the ICMS time aspect concretizes the generator fact on the real plan only when the electricity is effectively consumed by the taxpayer, and the tariffs in analysis have a compensatory function, intending to fund previous services of the ICMS generator concretization. Thus, by the illegitimacy of the inclusion – and further charge – of the Tariffs of the Use of the Transmission and Distribution System, reason for which it should not be in the calculation base of the ICMS.
Uma análise doutrinária sobre a contribuição de custeio de iluminação pública à luz da espécie de contribuição
(Centro Universitário do Estado do Pará, 2020) Furtado, Joanna Maria Silva; Sousa, Lucas Neves; Silveira, Alexandre Coutinho da; http://lattes.cnpq.br/7902423151331560
The purpose of this scientific article is to analyze the guidelines and the framework for the contribution to the cost of public lighting, addressing the historical aspects and the legal nature of this tax species, seeking to expose where it arose, as well as questioning whether it would indeed fit into the tax species. contribution. And, finally, bring an analysis on its constitutionality, as well as its effectiveness, also analyzing the matrix rule to solve such questions made by the doctrines and to compare considerations of the Brazilian legal system. Therefore, to carry out this work, different bibliographic sources were used, based on historical, conceptual, principiological and scientific facts.