Navegando por Assunto "Tributação"

Agora exibindo 1 - 3 de 3

Acesso aberto (Open Access)
Amazônia: mineração, tributação e desenvolvimento regional
(2004-12) MONTEIRO, Maurílio de Abreu
This article examines the founding basis of taxation, royalty charges, and the concession of fiscal benefits, analyzing the compensations aimed at favoring the articulation between mining and the dynamics of socially rooted development. The author arrives at the conclusion that, in Amazonia, there are no public policies regarding fiscal benefit concessions that can lead mining companies to take actions towards regional development. Royalty rates in Brazil are relatively low due to unequal appropriation by the political powers rather than to microeconomic restrictions.
Acesso aberto (Open Access)
Gargalos urbanos na mobilidade da cidade: a possibilidade de intervenção jurídica por meio de instituição de taxa nos polos atrativos de trânsito no município de Belém
(Universidade Federal do Pará, 2023-03-03) CUNHA, Miguel Gustavo Carvalho Brasil; ROCHA, Luiz Alberto Gurjão Sampaio de Cavalcante; http://lattes.cnpq.br/7046508747408574
This paper discusses the possibility of creating a specific tax for urban mobili ty in relation to its services and the demands produced by the Attractive Traffic Centers, places that attract concentration and interest of people and vehicles, which ends up interfering negatively in the fluidity of the locomotion of the citizen, goods a nd products. The growth of cities modifies the dynamics in the displacement of people, affecting those who live and transit nearby with the increase in the volume of traffic generated by the attraction, impacting on individual displacement and public trans port, requiring the need for intervention by public authorities. Deficient urban mobility worsens the quality of life of the population and brings financial losses, as the public budget is unable to meet demands not produced by the collectivity, but by spe cific private enterprise and often with economic purpose. Traffic engineering, transportation management, local traffic control and guidance, all these services are triggered by specific and identifiable demand, generating an expenditure that is often not programmed and not aimed at the general public interest. Thus, through the elaboration of a Regulatory Project, the result of a qualitative study, the possibility of taxation through the collection of specific fees instituted by municipal law arises, herei n called Urban Mobility Fees, aimed at collecting resources to address the problems faced and enhance solutions in favor of the local citizen. The project proposes the calculation of the state cost of mobility considered the public budget approved in the a nnual municipal budget law, the fleet of motor vehicles of the city and the existing and trafficable road network in the municipality, quantifying the amount to be paid by the taxpayer.
Acesso aberto (Open Access)
A questão tributária e a problemática da arrecadação fiscal em decorrência da mineração industrial na Amazônia
(2003-06) LIRA, Sérgio Roberto Bacury de
The fiscal and financing incentives concessions had been absolutely necessary concerning the development of the mining and metallurgical industry. The Federal Government considering the country importance with expressive foreign trade superávit outcome, with the aim of reducing the foreign vulnerability of the Brazilian economy resolved reward the cooperation evolving other beings of the federation in a export effort. The Kandir law promoted the dispense of the ICMS in the operations destined to foreign goods as well as services located abroad. States and municipalities have been lost parcel of income tax receipts. The municipalities had been double damaged by the ISS direct dispense and product share reduction of the product of collection of the ICMS.