Littérature scientifique sur le sujet « Controversie fiscali »
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Articles de revues sur le sujet "Controversie fiscali"
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Vieira, Fabiola Sulpino, Sérgio Francisco Piola et Rodrigo Pucci de Sá e. Benevides. « NOTAS DE POLÍTICA SOCIAL - Controvérsias sobre o novo regime fiscal e a apuração do gasto mínimo constitucional com saúde ». Políticas sociais : acompanhamento e análise, Políticas Sociais - 25 (17 novembre 2017) : 1–44. http://dx.doi.org/10.38116/bps25/nps/controversias.
Texte intégralRésumé :
Os objetivos principais desta nota técnica são: i) problematizar a questão da apuração da aplicação mínima em ASPS da União sob a vigência do NRF; e ii) analisar os possíveis impactos da não aplicação da regra introduzida por ele à apuração do piso federal para a saúde, especialmente no que concerne à inscrição de despesas como restos a pagar (RPs) e à compensação dos RPs cancelados. Esta nota técnica complementa a discussão apresentada no capítulo Saúde do boletim Políticas Sociais: acompanhamento e análise no 25, sobre os efeitos da vigência da EC no 95/2016 (Brasil, 2016a) para o financiamento do SUS, sendo parte integrante da publicação. Para tanto, detalha nas seções que seguem a regra utilizada para apuração da aplicação mínima federal com ASPS antes da aprovação da EC no 95/2016 e as mudanças definidas por essa emenda constitucional, com a introdução do NRF; por fim, apresenta os entendimentos a respeito do estágio da despesa aplicável à apuração do piso federal com o NRF e analisa suas consequências para o financiamento do SUS. Aspectos metodológicos relacionados aos valores apresentados são explicitados à parte no apêndice A, e os dados obtidos que apoiam a discussão e as conclusões deste estudo são apresentados em detalhes nos apêndices B a E.
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Chávez Gonzales, Ángel Marco. « La interpretación en el derecho tributario ». Giuristi : Revista de Derecho Corporativo 2, no 4 (12 décembre 2021) : 151–80. http://dx.doi.org/10.46631/giuristi.2021.v2n4.03.
Texte intégralRésumé :
Las controversias fiscales impugnadas se originan en parte en las distintas interpretaciones de las normas tributarias que aplican la Administración Fiscal y los contribuyentes, de ahí que este tema sea de interés académico. Para abordarlo, se ha recurrido a la doctrina y, desde un punto de vista práctico, a las resoluciones del Tribunal Fiscal y a las sentencias de casación del Poder Judicial. Este artículo comienza mostrando lo que significan en números las controversias tributarias; luego trata la interpretación de la norma tributaria, con referencia a la aproximación apriorística del intérprete, que es lo que se conoce como criterios generales de interpretación. A continuación, el artículo se ocupa de los métodos de interpretación; seguidamente se verán los apotegmas de interpretación, que son argumentos jurídicos aceptados a los cuales el intérprete recurre. El artículo finaliza con la analogía, la interpretación excesiva de la norma y la interpretación de la desgravación tributaria.
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Vervaecke, Philippe. « John Bull’s Adventures in the Fiscal Wonderland : Rhétorique graphique et propagande politique dans la controverse fiscale 1903-1910 ». Revue LISA / LISA e-journal, Vol. I - n°1 (1 janvier 2003) : 24–41. http://dx.doi.org/10.4000/lisa.3115.
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Bilbiie, Florin, Tommaso Monacelli et Roberto Perotti. « Fiscal Policy in Europe : Controversies over Rules, Mutual Insurance, and Centralization ». Journal of Economic Perspectives 35, no 2 (1 mai 2021) : 77–100. http://dx.doi.org/10.1257/jep.35.2.77.
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We discuss the main fiscal policy issues in Europe, focusing on two that are at the core of the current debate. The first is that the government deficit and debt were, from the outset, the key objects of contention in the debate that led to the creation of the Eurozone, and they still are. The second issue is that a currency union implies the loss of a country-specific instrument, a national monetary policy. This puts a higher burden on fiscal policy as a tool to counteract shocks, a burden that might be even heavier now that the European Central Bank has arguably reached the Zero Lower Bound. Two obvious solutions are mutual insurance (or risk-sharing) amongst countries and a centralized stabilization policy. Yet both have been remarkably difficult to come by, especially due to political constraints. We review and discuss the relative merits of several proposals for increased insurance or centralization, or both. We conclude with an early discussion of the implications of the COVID-19 crisis for European fiscal policy reform and an assessment of the current fiscal measures.
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Blaceri, Ilda Kadrimi, et Armela Anamali. « Fiscal Policy Challenges for Countries that Join the EU ». European Journal of Economics and Business Studies 5, no 2 (31 août 2019) : 48. http://dx.doi.org/10.26417/ejes.v5i2.p48-56.
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The choice of fiscal policy is one of the most controversial issues of the role of government in a country's social and economic life, not only by economists, but by a wider range of people.This article will discuss some of the issues on which the fiscal policy debate remains open. The analysis will focus on both the theoretical approach and the role that fiscal policy has played in our country, going further on some suggestions for the future. It will also analyze the status of fiscal policy in Albania seen in the context of fiscal sustainability. It will address the role that fiscal policy plays in social issues and the role of politics in the choice of fiscal policy. In a country with high level of poverty and an economy that requires large investments, the choice of fiscal policies is a controversial issue. This issue will focus on their impact on the economy of our country. The article concludes with conclusions and recommendations.
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Chandy, P. R., et Gordian Ndubizu. « An Evaluation Of SFAS No. 71 : Regulated Enterprises ». Journal of Applied Business Research (JABR) 4, no 4 (26 octobre 2011) : 38. http://dx.doi.org/10.19030/jabr.v4i4.6390.
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In December 1982, the Financial Accounting Standard Board (FASB) issued SFAS No. 71 which became effective in fiscal years beginning after December 15, 1983. This statement regulates the accounting practices of regulated enterprises. The major controversial aspects of SFAS No. 71 are: (1) requiring special accounting for regulated industry, (2) capitalization of future revenues, (3) treatment of refund, and (4) impacts of SFAS No. 71 on financial reporting and rate cases. Given these controversies and new developments in the electric utility industry, the FASB has issued an exposure draft to revise some of the provisions of SFAS No. 71. The revisions as stipulated in December 19, 1985 exposure draft amend the accounting treatment of phase-in-plan, abandonments, and disallowances of costs of newly completed plants. Questions such as, whether Generally Acceptable Accounting Principle (GAAP) should be formulated for each industry (e.g. regulated/nonregulated), impact of SFAS No. 71 on financial reporting and rate cases, and accounting treatments of refund are not forcefully addressed in the exposure draft.As an input to current deliberations on SFAS No. 71 this study explores investor owned utility companys opinions concerning the controversial aspect of the statement specified above. In addition, the study reviews major issues addressed in the exposure draft amending SFAS No. 71.
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Djuraskovic, Jovan, Milivoje Radovic et Milena Radonjic Konatar. « The Controversies of Modern Macroeconomic Theory in the Context of the Global Economic Crisis ». Journal of Central Banking Theory and Practice 7, no 2 (1 mai 2018) : 49–72. http://dx.doi.org/10.2478/jcbtp-2018-0012.
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Abstract The aim of this paper is to analyze controversies of modern macroeconomic theories in the period of the global economic crisis. Ideas, disagreement and similarities between the most important theories in relation to state intervention and anti-crisis economic policy are presented. The topical research has found a connection between the roots of the global economic crisis and the paradigm of new liberal theories. The crisis has confirmed that the idea of self-regulation in the private sector is untenable in practice. In times of crisis, the leading theoretical framework in economic policy is reexamined. Rules-based monetary and fiscal policies are replaced by discretionary decision-making. In the world economies affected by the crisis, anti-Keynesian cyclical measures of monetary and fiscal policies were implemented. A comprehensive and unequivocal reaffirmation of Keynesianism in anti-crisis policies has confirmed the assumption of the circularity of economic theories. Central banks quickly reduced their key interest rates and increased their money supply. Fiscal authorities implemented expansive stimulus programs. When creating a new macroeconomic paradigm, market imperfection must be taken into account as well as a limited range of government economic policies.
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Wood, Geoffrey T., et Matthew MC Allen. « Comparing Capitalisms : Debates, Controversies and Future Directions ». Sociology 54, no 3 (10 janvier 2020) : 482–500. http://dx.doi.org/10.1177/0038038519895937.
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Various strands of the comparative capitalisms (CC) literature agree that the advanced economies have liberalized in recent years, bringing with it rising income and wealth inequality and job insecurity; although these perspectives differ in important ways, there is much common ground between them to explain this heightened level of inequality and insecurity. Through reviewing contributions to three key CC perspectives since 2007/2008, we argue that they have tended to focus on developments in co-ordinated market economies, leading to a neglect of growing structural crises in liberal market economies, which have contributed to the UK and the USA entering uncharted socio-political waters. We extend recent work that emphasizes how variation between countries in labour-market institutions, different corporate forms and states’ fiscal policies help to explain income and wealth inequality to highlight future research agendas that seek to combine more systematically these institutional areas to explain social inequalities, workers’ experiences and socio-political crises within capitalist systems.
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Tanzi, Vito. « International Coordination of Fiscal Policies ». Journal of Public Policy 8, no 2 (avril 1988) : 111–24. http://dx.doi.org/10.1017/s0143814x00006942.
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ABSTRACTInternational coordination of macroeconomic policies has attracted much attention in recent years. The main issue has been whether economic performance can be improved by coordination. Although still a controversial issue, many economists have argued that coordination would make a positive contribution to economic performance. This paper deals with the requirements for successful fiscal coordination. It concludes that those requirements are such that the best fiscal policies that countries can pursue are those aimed at putting their house in order.
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Stockhammer, Engelbert, Walid Qazizada et Sebastian Gechert. « Demand effects of fiscal policy since 2008 ». Review of Keynesian Economics 7, no 1 (janvier 2019) : 57–74. http://dx.doi.org/10.4337/roke.2019.01.05.
Texte intégralRésumé :
The Great Recession of 2007–2009 has led to controversies about the role of fiscal policy. Academically this has translated into renewed interest in the effects of fiscal policy. Several studies have since suggested that fiscal multipliers are substantially larger in downswings or depressions than in upswings. In terms of economic policy reactions, countries have differed substantially in their fiscal stance. It is an important open question how big the impact of these policies on economic growth has been. The paper uses the regime-dependent multiplier estimates by Qazizada and Stockhammer (2015) and by Gechert and Rannenberg (2014) to calculate the demand effects of fiscal policy for Germany, the USA, the UK, Greece, Ireland, Italy, Portugal and Spain since 2008. This allows us to assess to what extent fiscal policy explains different economic performances across countries. We find expansionary fiscal policy in 2008–2009 in all countries, but since 2010 fiscal policies have differed. While the fiscal effect was roughly neutral in Germany, the UK and the USA, it was large and negative in Greece, Ireland, Italy, Portugal and Spain.
Thèses sur le sujet "Controversie fiscali"
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CONSOLO, GIOVANNI. « THE SETTLEMENT OF CROSS-BORDER TAX DISPUTES WITHIN THE EU : WEAKNESSES, OPPORTUNITIES AND CHALLENGES ». Doctoral thesis, Università degli Studi di Milano-Bicocca, 2020. http://hdl.handle.net/10281/259330.
Texte intégralRésumé :
Il presente lavoro – redatto in lingua inglese – si sviluppa in quattro capitoli e ha ad oggetto lo studio degli strumenti di risoluzione delle controversie fiscali internazionali attivabili nell’ambito dell’Unione Europea, le cui fonti giuridiche di attivazione sono rinvenibili: (a) nelle Convenzioni internazionali per evitare le doppie imposizioni, come “integrate” dalla “Multilateral Convention to Implement Tax Treaty Measures to Prevent Base Erosion and Profit Shifting” (MLI); (b) nella c.d. “Convenzione arbitrale” n. 90/436/CEE del 23 luglio 1990; (c) nella Direttiva UE n. 1852/2017.
Nel primo capitolo si è tentato di offrire un inquadramento dei tre diversi strumenti di risoluzione delle controversie fiscali internazionali, esaminando alcune questioni di carattere generale.
In particolare, tra le altre cose, si è tentato di vagliare: (i) i complessi problemi che si pongono in relazione ai rapporti tra i diversi strumenti e di valutare se, in seguito all’approvazione della Direttiva UE n. 1852/2017, le controversie fiscali tra Stati Membri dell’Unione Europea potranno ancora essere risolte tramite le procedure prefigurate nelle altre fonti giuridiche di attivazione; (ii) la possibilità di attivare le tre procedure – formalmente strutturate solo per la risoluzione di controversie fiscali bilaterali – anche per la risoluzione di controversie fiscali triangolari o multilaterali; (iii) la possibilità di attivare le tre procedure – formalmente strutturate solo per dirimere controversie già sorte – in funzione preventiva.
Gli strumenti di risoluzione delle controversie fiscali internazionali oggetto di studio prevedono due distinte procedure: la prima è la c.d. “mutual agreement procedure” (“MAP”); la seconda – che è meramente eventuale, potendo essere attivata solo nel caso in cui la controversia non sia risolta durante la MAP – è la c.d. “procedura arbitrale”.
Nei capitoli secondo e terzo si è dunque tentato di confrontare, rispettivamente, le MAPs e le procedure arbitrali regolate nelle diverse fonti giuridiche di attivazione, al fine di valutare quale sia, tra i vari strumenti di risoluzione delle controversie fiscali internazionali attivabili nell’Unione Europea, quello che assicura maggiori garanzie di tutela per i contribuenti. Tale indagine è stata compiuta muovendo dal presupposto che la salvaguardia dei contribuenti, nell’ambito della predette procedure, ruota attorno ad alcuni snodi chiave, quali, ad esempio: (i) l’adeguata ponderazione dei rapporti con i giudizi eventualmente instaurati “in parallelo” avanti agli organi di giustizia interni; (ii) l’esistenza e l’adeguatezza di regole che assicurino il contraddittorio con i contribuenti; (iii) la configurabilità di rimedi giurisdizionali avverso accordi amichevoli e/o lodi arbitrali ritenuti illegittimi. Accanto a tali considerazioni, di carattere strettamente procedurale, si sono, altresì, svolte alcune riflessioni circa: (v) la qualificazione degli accordi amichevoli e dei lodi arbitrali quali forme di esercizio dei poteri di accertamento riservati all’Amministrazione finanziaria; (vi) la compatibilità delle procedure amichevoli e arbitrali con l’articolo 344 del TFUE.
Nel capitolo conclusivo si è tentato di esaminare alcune questioni che si pongono in relazione al coordinamento delle procedure oggetto di indagine con il diritto interno. Ad esempio, si è tentato di: individuare la natura legale degli atti amministrativi interni che danno attuazione ad accordi amichevoli e/o a decisioni arbitrali, nonché di valutarne l’impugnabilità nanti le Commissioni Tributarie; descrivere i rapporti tra le procedure internazionali oggetto di indagine e i giudizi instaurati “in parallelo” davanti agli organi di giustizia interni.On 10 October 2017, the Council adopted the “Directive on Tax Dispute Resolution Mechanisms in the EU” n. 2017/1852/UE. The adoption of this Directive stems from the recent trend, raised within the international tax community following the BEPS actions, to improve the international tax dispute resolution framework and, more in general, from the increasing concerns of the EU institutions with international double taxation. It is, indeed, established that the OECD BEPS actions have stipulated wide-ranging modifications to domestic tax laws and to tax treaties, that could increase legal uncertainty for relevant stakeholders and the risk of double taxation or of taxation not in accordance with Double Taxation Conventions, thus leading to a higher number of disputes between taxpayers and tax authorities. After the approval of the Directive n. 2017/1852, many posed the (enthusiastic) conclusion with regard to this "new" legal measure to be far better than the procedures provided for by the existing DTCs and the EU Arbitration Convention and, thus, to meet its purpose of strengthening the taxpayers legal safeguard within international tax disputes. Throughout this research far more sceptical conclusions will be reached. Precisely, by taking as a landmark the EU Arbitration Directive and by comparing this “brand new” legal instrument with the other existing dispute resolution tools, this research will “test” the efficiency of the overall dispute resolution mechanisms framework and demonstrate that, although the arbitration Directive provides for some clear improvements, many (relevant) bottlenecks of the existing dispute resolution mechanisms have not been completely superseded. The research is structured in four chapters. The first chapter provides for some introductory notions on the existing mechanisms to settle international tax disputes. More specifically, the first chapter will: (i) describe the general functioning and – most importantly – the weaknesses of the mechanisms to settle international disputes that exist alongside the EU Arbitration Directive; (ii) examine how these mechanisms, together with the Directive, can effectively apply for the settlement of transfer pricing disputes; (iii) explore how (and if) these mechanisms can be twisted in order to prevent the rise tax disputes in the first place. Chapters II and III will examine whether (and in which terms) the Directive has strengthened the legal protection of taxpayers through an in-depth comparison of the procedural rules envisioned therein with the procedural rules envisioned under the other existing mechanism. More specifically, given that the Directive, as the other coexisting mechanisms, institutes a two-tier procedure, chapter II and chapter III will address the procedural rules envisioned under the existing dispute resolution tools that govern the functioning, respectively, of the first tier (the so called “mutual agreement procedure”) and of the second tier (the so called “arbitration procedure”). Finally, by taking as a landmark the Italian administrative and judicial tax legal system, chapter IV will address the many and complex issues arising from the interactions of the existing legal instruments to settle international tax disputes with domestic (administrative and judicial) remedies.
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Girotto, Giulio <1993>. « Strumenti per la risoluzione delle controversie fiscali internazionali relative a doppia imposizione : dalla Convenzione arbitrale (90/436/CEE) alla Direttiva UE (2017/1852) ». Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/14743.
Texte intégralRésumé :
L'elaborato intende inizialmente presentare uno strumento (potenzialmente) in grado di risolvere le controversie in materia di prezzi di trasferimento in ambito europeo, ossia la Convenzione 90/436/CEE. Il meccanismo arbitrale presente nella Convenzione assicura che le Autorità competenti degli Stati membri forniscano una soluzione certa al contribuente, prevedendo l'istituzione di una Commissione qualora le stesse non raggiungano un accordo, mediante procedura amichevole, entro un determinato periodo di tempo.
Tuttavia, detto strumento presenta alcune carenze strutturali che verranno analizzate. Queste carenze giocano a sfavore del contribuente e del suo diritto all'ottenimento di una piena eliminazione della doppia imposizione, ma vanno anche a svantaggio dell'Unione stessa, in quanto, il loro mancato superamento, impedisce la piena implementazione del mercato unico e sfavorisce gli investimenti esteri.
A tal proposito, l'UE ha recentemente adottato una direttiva (2017/1852) volta a superare le debolezze della già esistente Convenzione arbitrale europea, alla quale non intende comunque sostituirsi ma affiancarsi.
L'obiettivo di questo elaborato è quello di analizzare gli aspetti procedurali, normativi, la dottrina e la giurisprudenza riguardanti l'ormai datata Convenzione arbitrale europea (90/436/CEE). Successivamente verranno discusse le novità apportate dalla Direttiva dell'UE (2017/1852) ai meccanismi di risoluzione delle controversie già esistenti, confrontandone la portata e l'efficacia, al fine di verificare l'eventuale possibilità di proporre ulteriori raccomandazioni in grado di condurre a soluzioni delle controversie più accettabili e uniformi a livello UE.
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Palazzi, Pamela <1981>. « Prezzi di trasferimento : strumenti giuridici e procedure di risoluzione delle controversie fiscali in ambito comunitario. Impatto sulle liberta economiche fondamentali e sul mercato interno ». Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2018. http://amsdottorato.unibo.it/8690/1/PALAZZI_PAMELA_TESI.pdf.
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La tesi si pone l’obiettivo di analizzare i meccanismi di risoluzione delle controversie fiscali internazionali e il fenomeno della doppia imposizione delle imprese multinazionali operanti nel mercato europeo. Prima di tutto descrive il settore dei prezzi di trasferimento, vale a dire la valorizzazione delle transazioni infragruppo, materia altamente tecnica e valutativa, non una scienza esatta. La tesi include l’analisi economica dei modelli di business, i metodi e le migliori pratiche concordate a livello OCSE dalla comunità internazionale e le opportunità di pianificazione fiscale. Tuttavia verifiche fiscali intrusive sui gruppi multinazionali e la rettifica delle operazioni infragruppo e dei profitti di un’impresa associata dalle Amministrazioni fiscali conduce ad alti livelli di doppia imposizione, onerose e inefficienti procedure internazionali per eliminare la doppia imposizione.
La tesi si focalizza dunque sulla disponibilità di meccanismi tra Stati Membri, vale a dire la Convenzione Arbitrale Europea (90/436/CEE) e il suo funzionamento. Descrive il lungo processo e discussione tra gli Stati per l’adozione della convenzione multilaterale di diritto internazionale piuttosto che di una direttiva europea, le fasi procedurali e le difficoltà di implementazione dello strumento tra le Amministrazioni fiscali coinvolte, come la mancanza di coinvolgimento delle istituzioni europee, evidenziando le difficoltà di creare un sistema fiscale certo ed efficiente per gli investimenti nel mercato europeo. La dissertazione individua la necessità di introdurre uno strumento sull’arbitrato più efficiente per l’eliminazione della doppia imposizione e ridurre gli ostacoli legati alla materia dei prezzi di trasferimento, auspicando la proposta di una Direttive europea per la risoluzione delle controversie. Effettivamente, la Commissione europea ha incluso tale proposta nel pacchetto fiscale del 2016 per superare le attuali e concrete difficoltà emerse dalla pratica and per creare un sistema fiscale più equo e certo per le imprese multinazionali nel mercato unico.The thesis has the objective of analyzing the mechanism for the resolution of international tax disputes and economic double taxation for multinational enterprises operating in the EU market. Firstly, it elaborates an explanation of the specific sector of transfer pricing, meaning the evaluation of intercompany transactions which is a highly technical matter and not a perfect science. The thesis includes the economic analyses of business models, methodologies and best practices agreed at the OECD level by the international community, tax planning opportunities. However intrusive audits on Multinational Groups and the adjustments of profits of an associated enterprise by Tax Administrations bring to a high level of economic double taxation, burdensome and inefficient international procedures to get the relief in the jurisdiction of the counterpart associated entity with uncertain results. The thesis focuses on the availability of mechanisms between EU Member States, the European Arbitration Convention (90/436/CEE) and its functioning. It describes the long process and discussion for the adoption of this multilateral convention by EU member States despite the adoption of a EU directive, procedural stages and implementation issues between Tax Administrations involved, such as the lack of involvement of EU institutions, highlighting difficulties in the functioning and in contributing to a fair tax environment for investments in EU. The dissertation leads to the result of introducing a more effective instrument based on the arbitration clause in the EU market for eliminating double taxation and reducing tax obstacles related to transfer pricing issues and put forward a proposal for a EU Dispute Resolution Directive. Actually, the European Commission has included this proposals in its tax package since 2016 to overcome the current difficulties and constrains coming out from the practice and to create a more fair and certain tax environment for multinationals in the EU market.
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Nuñez, Herrera Ibeth. « Análisis crítico de las resoluciones del tribunal fiscal en las controversias por solicitudes de restitución arancelaria - drawback con indicios de sobrevaloración de mercancía ». Master's thesis, Pontificia Universidad Católica del Perú, 2019. http://hdl.handle.net/20.500.12404/15665.
Texte intégralRésumé :
La presente investigación versa sobre las decisiones emitidas por el Tribunal Fiscal
mediante sus Resoluciones entre los años 2008 y 2018 que resuelven controversias
que versan sobre las solicitudes de restitución de derechos arancelarios – Drawback
debido a indicios de sobrevaluación del valor FOB de exportación que se sustentan en
información remitida por la Aduana de destino al amparo de un convenio internacional,
no conforma una doctrina jurisprudencial uniforme puesto que ante controversias que
plantean supuestos con iguales características estas no son resueltas en el mismo
sentido. Por lo que, se propuso un marco conceptual abordando temas como la
sobrevaloración del valor FOB en las exportaciones, el régimen aduanero de
Drawback, y los efectos que genera la declaración incorrecta del valor FOB en su
acogimiento, y los alcances de los Acuerdos sobre Asistencia Administrativa Mutua en
Asuntos Aduaneros. Con este marco conceptual se procedió a la revisión de las
resoluciones del Tribunal Fiscal emitidas entre los años 2008 a 2018, buscando
sistematizar y describir los elementos formales y sustanciales de los casos,
encontrando que las decisiones del Tribunal Fiscal sobre los casos materia de
investigación fueron no fueron resultas en el mismo sentido, donde se identificó tres
criterios para el Tratamiento de la sobrevaloración y cuatro criterios para la valoración
como medio de prueba que surge fundamentalmente de la información remitida por la
aduana de destino para acreditar la sobrevaluación. Tales criterios se contrastaron con
el marco conceptual propuesto, con lo que se puede concluir que tales decisiones, no
conforma una doctrina jurisprudencial uniforme, en este sentido, esto resulta en una
afectación a la garantía de seguridad jurídica e igualdad.Trabajo de investigación
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Troncoso, Lara Matías. « Tribunal de Contratación Pública : análisis de aspectos procesales y criterios en su función de composición de controversias ». Tesis, Universidad de Chile, 2018. http://repositorio.uchile.cl/handle/2250/159404.
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Memoria (licenciado en ciencias jurídicas y sociales)La creación del Tribunal de Contratación Pública, junto con la normativa instaurada mediante la Ley N°19.886 en relación con los procedimientos de contratación de bienes corporales muebles y servicios celebrados por los distintos servicios públicos afectos a dicha ley, constituye un importante avance en la modernización del Estado en el ámbito de las compras públicas. El objetivo del presente trabajo es examinar el procedimiento de la acción de impugnación, de la cual conoce el Tribunal de Contratación Pública, junto con evaluar su labor para dirimir de las distintas controversias suscitadas en las licitaciones públicas puestas bajo su conocimiento Al respecto, podemos adelantar que existen materias dentro del ámbito procedimental que no quedaron suficientemente tratadas o derechamente fueron omitidas por el legislador, lo que deriva en distintos inconvenientes tanto para las partes como para el tribunal, ya sea en cuanto a criterios, ámbitos de acción y eficacia del mismo. Consideramos que, con la actual regulación del tribunal, en la práctica, se diluye el objetivo por el cual fue creado el tribunal, cual es, solucionar los distintos conflictos en materia de licitaciones públicas, pues en bastantes casos, las sentencias definitivas del tribunal se traducen en meras declaraciones de ilegalidad sin efectos concretos en el proceso licitatorio en cuestión.
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Pereira, Sofia Salgado. « As tributações autónomas em IRC : um regime controverso ». Master's thesis, 2018. http://hdl.handle.net/10400.14/29500.
Texte intégralRésumé :
Desde do nascimento do Imposto sobre o Rendimento das Pessoas Coletivas (IRC), tem-se vindo a assistir a alterações profundas na tributação das empresas que atualmente, comparando com os restantes países europeus, é substancialmente mais elevada, questionando-se até a aproximação de Portugal aos países de terceiro mundo.
De facto, no que toca às tributações autónomas (TA), inseridas formalmente em 1990, as alterações sofridas foram tantas que se coloca até em questão que as razões que levaram o legislador a inserir estas taxas no sistema fiscal não foram as mesmas que as mantiveram em vigor.
As tributações autónomas, inseridas no Código do IRC (CIRC), configuram-se como um imposto sobre determinadas tipologias de gastos das empresas, revelando-se um tributo substancial das sociedades, pesando bastante no IRC suportado. Apesar da incoerência e da incompatibilidade com a Lei Geral Tributária (LGT), as tributações autónomas não são consideradas inconstitucionais, aproximando-se no entanto, mais dos impostos indiretos, o que torna a sua inclusão no CIRC descabida e sem qualquer sentido.
Inicialmente, aquando da introdução do regime, as tributações autónomas podiam ser vistas como um imposto extrafiscal pela sua função moratória e de orientação dos comportamentos das empresas. Atualmente, tendo em conta as receitas que são arrecadadas com este imposto e os sucessivos aumentos das taxas, os motivos que levam o Estado a manter este regime sobrepõem-se nitidamente às forças e críticas que o fariam revogar.Desde do nascimento do Imposto sobre o Rendimento das Pessoas Coletivas (IRC), tem-se vindo a assistir a alterações profundas na tributação das empresas que atualmente, comparando com os restantes países europeus, é substancialmente mais elevada, questionando-se até a aproximação de Portugal aos países de terceiro mundo. De facto, no que toca às tributações autónomas (TA), inseridas formalmente em 1990, as alterações sofridas foram tantas que se coloca até em questão que as razões que levaram o legislador a inserir estas taxas no sistema fiscal não foram as mesmas que as mantiveram em vigor. As tributações autónomas, inseridas no Código do IRC (CIRC), configuram-se como um imposto sobre determinadas tipologias de gastos das empresas, revelando-se um tributo substancial das sociedades, pesando bastante no IRC suportado. Apesar da incoerência e da incompatibilidade com a Lei Geral Tributária (LGT), as tributações autónomas não são consideradas inconstitucionais, aproximando-se no entanto, mais dos impostos indiretos, o que torna a sua inclusão no CIRC descabida e sem qualquer sentido. Inicialmente, aquando da introdução do regime, as tributações autónomas podiam ser vistas como um imposto extrafiscal pela sua função moratória e de orientação dos comportamentos das empresas. Atualmente, tendo em conta as receitas que são arrecadadas com este imposto e os sucessivos aumentos das taxas, os motivos que levam o Estado a manter este regime sobrepõem-se nitidamente às forças e críticas que o fariam revogar.
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Makoti, Mogerwa Zacharia. « Intergovernmental disputes between the provincial and local governments in South Africa : impediments to good governance and socio-economic development ». Thesis, 2017. http://hdl.handle.net/10386/2552.
Texte intégralRésumé :
Thesis (LLM. (Development and Management Law)) -- University of Limpopo, 2017This mini-dissertation looks into the relationship between the different spheres or organs of the state, which is elaborately provided for in Chapter 3 of the Constitution. In particular, this mini-dissertation scrutinizes the propriety of the relationship between provincial and local government, using case law to analyze and examine conflicts within the organs of government. The critical question that is posed is whether the mechanisms provided for in the Constitution and legislation are working appropriately to foster cooperation between the spheres of government or whether they are inadequate to address these challenges. An argument that this mini-dissertation raises is that, in spite of the laws that have been put in place to resolve conflict within the state organs, the mechanisms provided for are inadequate and need to be strengthened if there is going to be proper and better cooperation between the spheres of government. The gap is more glaring in cases involving intervention by provincial governments into the functional terrain of local government. It has been observed that there is lack of willpower from the different role players to ensure the improvement of intergovernmental relations and cooperation as espoused by the Constitution. A comparative analysis was done, hence the mini-dissertation utilises the jurisprudence of the United Kingdom and Canada and draws useful lessons for South Africa. This paper therefore concludes that there is a need for legislative reform that will compel organs of government to avoid costly litigation against one another. It is recommended, also, that there should be effective inter-sphere communication so as to make plain the expectations of one sphere over another.
Livres sur le sujet "Controversie fiscali"
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Gambogi, Gianluca. La conciliazione giudiziale : Il concordato ed altri istituti di definizione delle controversie fiscali. Milano : Giuffrè, 2003.
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Russell, Lewis, dir. Recent controversies in political economy. London : Routledge, 1992.
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Sáiz, Ricardo Calle. La coordinación internacional de las políticas monetaria y fiscal : Una controversia actual. Madrid : Editorial AC, 1991.
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Morales, Eufemia Basilio. La controversia teórica sobre la política fiscal : El ciclo económico y los estabilizadores automáticos en México. Cd. Mx : Universidad Nacional Autónoma de México, Instituto de Investigaciones Económicas, 2016.
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Unfunded mandates and regulatory overreach : Hearing before the Subcommittee on Technology, Information Policy, Intergovernmental Relations, and Procurement Reform of the Committee on Oversight and Government Reform, House of Representatives, One Hundred Twelfth Congress, first session, February 15, 2011. Washington : U.S. G.P.O., 2011.
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Konfliktlösung im Bundesstaat : Die Lösung föderaler Kompetenz-, Finanz- und Territorialkonflikte in Deutschland, den USA und der Schweiz. Tübingen : Mohr Siebeck, 2012.
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Sargent, Thomas J. Reaganomics and Credibility. Princeton University Press, 2017. http://dx.doi.org/10.23943/princeton/9780691158709.003.0002.
Texte intégralRésumé :
This chapter examines the monetary and fiscal authorities of a single country as a “team” and judges their patterns of behavior against standards absorbed from the sports pages. This view provides a broad framework for summarizing classic doctrines and controversies in government finance, and also serves as a basis for criticizing the way in which monetary policy as well as fiscal policy have been coordinated de facto in the United States over the last several years. The chapter first considers a few formal definitions of concepts that will help to clarify the analogy between the quarterback-end problem and the monetary-fiscal problem. It then discusses an economy as a dynamic game and whether government deficits are inflationary. Finally, it explores whether Reaganomics was credible.
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Calmfors, Lars. The Swedish Macroeconomic Policy Framework. Sous la direction de Jon Pierre. Oxford University Press, 2016. http://dx.doi.org/10.1093/oxfordhb/9780199665679.013.33.
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This chapter is concerned with Sweden’s current macroeconomic policy framework: how it emerged after the deep economic crisis of the 1990s and how it has functioned since then. The chapter describes a series of institutional reforms in the 1990s and 2000s that were implemented following a major financial crisis in 1991 and 1992. The reforms introduced central bank independence, flexible inflation targeting, a highly structured budgetary process, and an independent fiscal policy council. Thus, a common denominator in reform was to remove economic governance from immediate political control. It also describes the results of these reforms. Finally, the chapter accounts for some important contemporary economic policy controversies.
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Barrero Arbeláez, Juan Manuel, John Alejandro Bermeo Rodríguez, Hernando A. Hernández Quintero, María Cristina Solano Ospina, Carlos F. Forero Hernández, Tatiana Vargas Nieto et Ómar A. Mejía Patiño. Aspectos actuales del derecho penal tributario. Sous la direction de Hernando A. Hernández Quintero. Ediciones Unibagué, 2021. http://dx.doi.org/10.35707/9789587543728.
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El Grupo de investigación Zoon Politikon de la Facultad de Derecho y Ciencias Políticas de la Universidad de Ibagué, en desarrollo de uno de sus principios fundacionales, el estudio de los temas propios del derecho penal económico, se encuentra ejecutando el proyecto de investigación Retos del derecho penal económico en el siglo XXI: especial referencia a Colombia. En el avance de la indagación, se estableció que uno de los asuntos de mayor controversia en la actualidad guarda relación con el derecho penal tributario, en la medida que algunos sostienen que la investigación y castigo de los comportamientos que afectan la hacienda pública deben ser de competencia exclusiva del derecho administrativo sancionador, mientras otros no dudan en proponer que los mismos sean tramitados por la vía penal. Inclusive, se ha llegado a afirmar que es posible aplicar sanciones consagradas en los dos ordenamientos, sin que se presente violación al principio de Nom bis in ídem. El presente texto, titulado "Aspectos actuales del derecho penal tributario", contiene el resultado de la investigación propuesta, en este pueden observarse las diversas posturas académicas en torno a la conveniencia o inconveniencia de tipificar penalmente los delitos que afectan la hacienda pública: 1. Tributación y derechos: algunas reflexiones a partir del Estado liberal, el Estado social de derecho y la propuesta anarcocapitalista. 2. El delito fiscal como un comportamiento contra el orden económico social. 3. El principio de última ratio del derecho penal, como fundamento para reprimir conductas de evasión tributaria y el uso del derecho administrativo sancionador. 4. La evasión fiscal. 5. El delito tributario de ejercicio ilícito de monopolio rentístico. 6. El delito de exportación e importación ficticia y su relación con el ilícito fiscal.
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Muñoz-Mora, Juan Carlos, Jorge Giraldo Ramírez, Jose Antonio Fortou et Sandra Lillian Johansson. Esta tierra es mi tierra. Conflicto armado y propiedad rural en Urabá, Colombia. Editorial EAFIT, 2021. http://dx.doi.org/10.17230/9789587207101lr0.
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"Esta tierra es mi tierra" busca proveer una nueva lectura del conflicto armado en Urabá, enfatizando en cómo los distintos periodos de disputa territorial afectaron las estructuras de propiedad rural desde mediados del siglo xx. Para realizarlo, se identificaron y caracterizaron los mecanismos de transferencia de la tierra en diferentes momentos del combate y cómo modificaron la distribución de la misma. Dada la naturaleza de largo plazo que tienen los procesos de consolidación de la propiedad, se estudian con cuidado los años 2006 a 2011, inmediatamente anteriores a la negociación y firma del Acuerdo de Paz, que sentó las bases de la realidad que se vive actualmente en la zona. El análisis permite concluir, por ejemplo, que las características de los distintos modos de apropiación y transferencia de tierras deben ser tenidas en cuenta por la Fiscalía General de la Nación y otras agencias estatales colombianas a la hora de asignar predios o dirimir controversias sobre su restitución.
Chapitres de livres sur le sujet "Controversie fiscali"
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Marini, Fotini. « Migrants’ Access to Social Protection in Greece ». Dans IMISCOE Research Series, 195–209. Cham : Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-51241-5_13.
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Abstract The 2008 financial crisis has brought Greece in a constrictive situation, given that the country lacked a comprehensive social safety net, the national social protection model was strongly fragmented and public spending focused on civil servants salaries and state pensions. Almost a decade afterwards, the reform of the social security system continues with suffocating fiscal constraints exercising a decisive influence on policy options. In this challenging context, Greece constitutes a unique case for discussing the complexities of the link between migration and social protection during austerity times. The debate on the access of migrants to social security benefits is both interesting and sensitive, in view of the fact that the equal treatment of European Union (EU) and non-EU migrants is subject to controversial discussions about benefit tourism and its potential risks for the sustainability of an already fragile social security regime.
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Maccoby, S. « Rise of the Fiscal Controversy, 1903 ». Dans English Radicalism 1886–1914, 343–62. Routledge, 2019. http://dx.doi.org/10.4324/9781315014418-20.
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du Rivage, Justin. « Britain’s Controversial Empire ». Dans Revolution Against Empire. Yale University Press, 2017. http://dx.doi.org/10.12987/yale/9780300214246.003.0002.
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This chapter recounts the political-economic debate surrounding the War of Austrian Succession and shows why authoritarian reform initially failed. That debate centered on a critique of Whig government. Those establishment Whigs who led Britain believed that their country could only survive the mortal threats of French absolutism and Jacobitism by building a strong fiscal-military state, one that not only engaged in European warfare but also raised large amounts of revenue through high domestic taxes and extensive public borrowing. Britain's midcentury prime ministers believed that Britain had created a powerful commercial empire, and they had little interest in either taxing the colonies or spending heavily to defend them. This vision of politics, which placed a heavy burden on both country gentry and middling sorts, did not go unchallenged.
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Béland, Daniel, André Lecours et Trevor Tombe. « The Federal Equalization Program as a Controversial and Contested Policy Success ». Dans Policy Success in Canada, 225–44. Oxford University PressOxford, 2022. http://dx.doi.org/10.1093/oso/9780192897046.003.0012.
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Abstract Created in 1957, the federal equalization program addresses the issue of horizontal fiscal imbalance and, more specifically, seeks to reduce interprovincial disparities in fiscal capacity. Although strongly criticized by non-recipient provinces such as Alberta, equalization has successfully mitigated the consequences of territorial disparities within the federation—allowing all regions to deliver public services of comparable quality—while preserving provincial autonomy. Having showed durability through flexibility and a capacity to adapt in time, the program enjoys robust protection against dismantlement through the enshrinement of its principles and of the federal government’s commitment to make equalization payments. Scholars interested in the relationship between public policy and constitutional law could benefit from examining equalization in Canada, a controversial yet successful policy.
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« La deuda externa como expediente fiscal y como controversia política ». Dans El Régimen de Santander en la Gran Colombia, 119–34. Academia Colombiana de Historia, 2020. http://dx.doi.org/10.2307/j.ctv262qssf.13.
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Woodward-Burns, Robinson. « Contemporary Constitutionalism, 1980–2020 ». Dans Hidden Laws, 179–94. Yale University Press, 2021. http://dx.doi.org/10.12987/yale/9780300248692.003.0007.
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This final chapter proceeds in two steps. The first section recounts how Supreme Court resistance and the Constitution’s Article V supermajority amendment requirements thwarted congressional balanced-budget, tax-cap, item-veto, and term-limits amendments and statutes, forcing fiscal reformers to instead pass state amendments. These state amendments vented national pressure for fiscal reform, so that after the 1990s, Congress largely abandoned balanced-budget, tax, and item-veto amendments. The second section concludes the book with broader lessons on American constitutional development, arguing that ongoing state constitutional reform addresses national constitutional controversies. This regular state constitutional revision makes American constitutionalism more functional and democratically legitimate.
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Łaski, Kazimierz. « Income and GDP in the model with government ». Dans Lectures in Macroeconomics, sous la direction de Jerzy Osiatyński et Jan Toporowski, traduit par James West, 54–97. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198842118.003.0006.
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In the modern capitalist economy, the government fulfills three main economic functions. First, through fiscal policy, it influences employment, prices, and the GDP growth rate. With progressive taxation and welfare provision, the government can stabilize the economy through counter-cyclical policy. The government’s activity may expand or contract the market if the government’s expenditure exceeds the demand-depressing effects of taxation so that the resulting budget deficit increases the market. The controversy over the fiscal multiplier. Second, government supplements and corrects the market allocation of resources. A fiscal deficit provides a surplus for the private sector and is easier to organize than a rise in private-sector investment. Third, it can mitigate the degree of income disparities and assure a more socially just distribution by reallocating incomes spontaneously generated in the market economy. The government debt that results from fiscal deficits is really a system of income redistribution. However, the household distribution of income has become more unequal in recent years.
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Millo, Yuval, Nikiforos Panourgias et Markos Zachariadis. « Identification Infrastructures and the Capitalization of Data in the Development of Data-Driven Regulation ». Dans Combating Fiscal Fraud and Empowering Regulators, 158–79. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780198854722.003.0009.
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This chapter discusses the establishment of a global identification infrastructure to improve the regulation of financial markets. The Global Legal Entity Identifier System (GLEIS), was developed to enable financial regulators to trace the owners of financial assets and liabilities, which was revealed as a problem by the global financial crisis of 2008. This chapter focuses on one of the key controversies that arose as part of the development of GLEIS—the issue of data quality. The chapter uses the GLEIS case to explain how differing views among infrastructure participants about the development of a complex data-driven regulatory system are reconciled. It shows that establishing such a system involves the turning of publicly available data into valuable assets in a process the chapter calls ‘capitalization through certification’ and argue that this process is relevant to broader debates about the use of business intelligence and analytics tools and techniques for regulatory purposes.
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Lenski, Noel. « The Late Roman Colonate ». Dans The Oxford Handbook of Greek and Roman Slaveries, C24.P1—C24.S8. Oxford University Press, 2022. http://dx.doi.org/10.1093/oxfordhb/9780199575251.013.24.
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Abstract The ‘bound colonate’ is a subject of controversy among scholars, some of whom argue that it existed as a new status between free and slave, while others feel it was merely a fiscal concern that has been exaggerated into a historiographic myth. A survey of the evidence confirms that the bound colonate grew out of fiscal registration in the late third century but then took on a life of its own as a third status of semi-servility in the following century. It had become fully articulated by the early fifth century such that the many peasants enmeshed in it were compelled to live as permanent tenants bound to the land on which they were born and burdened with numerous impediments to their freedom. The bound colonate survived intact in the eastern empire through the sixth century but was modified in various forms in the post-Roman successor states of the West.
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Krupa, Olha. « Capital Budgeting and Public Investment Projects in Ukraine ». Dans Capital Management and Budgeting in the Public Sector, 93–112. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-7329-6.ch005.
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This chapter discusses the budget process for public capital investments in Ukraine, presents controversies in the current process, and offers several avenues for improvement. In doing so, the author provides a description of the country's normative capital public budgeting framework, presents the institutional setup, and tracks Ukraine's public capital expenditure trends for nearly three decades (1991-2016). The study then discusses implementation, audit, and performance issues in Ukraine's public capital expenditure management and provides recommendations. Because of the country's limited fiscal capacity as compared to its massive infrastructure needs, the author posits that Ukraine can no longer afford to delay or ignore its most pressing public capital investment needs. Because the current list of capital investment proposals is underfunded and too long, the author suggests that the government focuses on finishing strategic, high-priority public projects, while other capital spending proposals target private sector financing once it becomes more readily available.