O presente trabalho busca oferecer visao panoramica sobre os diferentes contornos historicos de reconhecimento e compreensao dos chamados "principios tributarios" ou "principios da tributacao", ...especialmente compreendidos entre as licoes da Ciencia Politica, da Ciencia das Financas, da Economia Politica, das Ciencias Economicas e, finalmente, pelo Direito Tributario. A partir de uma proposta metodologica hipotetico-dedutiva, busca-se responder, atraves de uma abordagem qualitativa, a seguinte questao (problema): a compreensao principiologica tributaria na Ciencia do Direito Tributario e una e abrangente ou permite diferentes perspectivas, variadas conforme a adocao preliminar de diferentes sistemas de referencias (filosoficos juridicos, economicos, sociologicos, etc.,)? Parte-se da hipotese de que o transito da disciplina comporta diferentes compreensoes principiologicas, que afetam a propria forma de enxergar a Ciencia do Direito Tributario (em uma compreensao sistematica). A principal ferramenta de pesquisa sera o levantamento bibliografico e documental sobre diferentes campos do conhecimento, sem ignorar a legislacao tributaria afetada por essas influencias. Palavras-Chaves: Principios Constitucionais Tributarios; Direito Tributario; Literatura; Historia do Direito Tributario. This paper seeks to offer a panoramic view of the different historical contours of recognition and understanding of the two so-called "tax principles" or "principles of taxation", especially understood between the degrees of Political Science, Financial Sciences, Political Economy, Economic Sciences and, finally, hair Tax Law. From a hypothetical-deductive methodological proposal, we seek to answer, through a qualitative approach, the following question (problem): a principled tax understanding in the Science of Tax Law is a totalitarian understanding that allows different perspectives, varied according to the adoption. reference systems (legal, economic, sociological, philosophical, etc.)? It is hypothesized that the transit of the discipline involves different understandings of principles, which affect the proper way of exercising the Science of Tax Law (in a systematic understanding). The main research tool will be the bibliographic and documentary survey on different areas of knowledge, without ignoring the tax legislation affected by these influences. Keywords: Constitucional Tax Principles; Tax Law; Literature; History of Tax Law.
The purpose of this article is to give a brief reflection about the taxation programs developed in Brazil, in the light of proportionality control. For this purpose, the institute established in art. ...171 of the National Tax Code (CTN) and the historical context in which it is inserted, and then to confront it with the principle of equality, in order to demonstrate that proportionality can be used as a legitimate criterion for the control of policies taxpayers' behavior, notably from the fulfillment of the criteria of adequacy, necessity and proportionality in the strict sense. Keywords: Tax Transactions. Extrafiscal Objectives. Proportionality Control. Este artigo realiza uma breve reflexão acerca dos programas de transação tributária desenvolvidos no Brasil, à luz do controle de proporcionalidade. Para tanto, serão analisados o instituto previsto no artigo 171 do Código Tributário Nacional (CTN) e o contexto histórico em que ele se encontra inserido, para, posteriormente, confrontá-lo com o princípio da igualdade, a fim de demonstrar que a proporcionalidade pode ser utilizada como um critério legítimo para o controle de políticas públicas indutoras de comportamento dos contribuintes, notadamente, a partir do preenchimento dos critérios da adequação, da necessidade e da proporcionalidade em sentido estrito. Palavras-chave: Transação Tributária. Extrafiscalidade. Controle de Proporcionalidade.
The purpose of this article is to give a brief reflection about the taxation programs developed in Brazil, in the light of proportionality control. For this purpose, the institute established in art. ...171 of the National Tax Code (CTN) and the historical context in which it is inserted, and then to confront it with the principle of equality, in order to demonstrate that proportionality can be used as a legitimate criterion for the control of policies taxpayers' behavior, notably from the fulfillment of the criteria of adequacy, necessity and proportionality in the strict sense.
Using a 2015–2019 sample of Shanghai and Shenzhen A-share listed companies and the difference-in-differences method, this paper analyzes the effect of the implementation of China's environmental tax ...in 2018 on firms' environmental investments. The results show a significant increase in firms' environmental investments after the implementation of the tax. Further analyses examine variations in the effect according to ownership type, regional economic development level, and media attention. The positive effect is more significant for state-owned companies and companies subject to high media attention, but there is no obvious difference between companies in regions with different levels of economic development. Additional analysis reveals that government subsidies negatively affect firms' environmental investments, but the environmental tax reduces such subsidies and thus their inhibitory effect, increasing firms' environmental investments. Additionally, the results show that the environmental tax promotes firms' performance by increasing their environmental investments. This paper provides theoretical support and empirical evidence for the implementation and improvement of the environmental tax policy.
•This paper finds a significant increase in firms' environmental investments after the implementation of the tax.•The positive effect is more significant for state-owned companies and companies subject to high media attention.•This paper also tries to reveal the mechanism of environmental tax on firms' performance by increasing their environmental investments.•This paper provides theoretical support and empirical evidence for the implementation and improvement of the environmental tax policy.
This article analyzes the importance of the cooperative Compliance system between tax authorities and taxpayers in maintaining civil rights, due to the inefficiency of the current inspection model. ...The study proposes the implementation of a new system that brings together the tax administration and taxpayers to encourage voluntary compliance and compliance with tax rules. The methodology used was bibliographical research, emphasizing specialized literature and empirical research. The results demonstrated the importance of a tax administration that helps the taxpayer, prioritizing dialogue and the preventive solution of conflicts to create a relationship of trust, in addition to the concrete possibility of reducing costs with tax litigation for the State. The implementation of a model of cooperative tax regulation would allow for the growth of voluntary compliance with tax obligations and would reduce insecurity, in view of the gain in certainty and clarity, through a service coordinated together with the tax administration. Key words: Tax Administration; Cooperation; Compliance. Este artigo analisa a importancia do sistema de compliance cooperativo entre fisco e contribuinte na manutencao dos direitos civicos, devido a ineficiencia do modelo vigente de fiscalizacao. O estudo propoe a implementacao de um novo sistema que aproxime a administracao tributaria e os contribuintes para incentivar o adimplemento voluntario e o cumprimento das normas fiscais. A metodologia utilizada foi a pesquisa bibliografica, prezando pelas literaturas especializadas e pesquisas empiricas. Os resultados demonstraram a importancia de uma administracao fiscal que auxilie o contribuinte, priorizando o dialogo e a solucao preventiva de conflitos para criar uma relacao de confianca, alem da concreta possibilidade de reducao de custos com litigios fiscais para o Estado. A implementacao de um modelo de regulamentacao fiscal cooperativa permitiria o crescimento do adimplemento voluntario das obrigacoes tributarias e reduziria a inseguranca, em vista do ganho em certeza e clareza, por meio de um servico coordenado em conjunto com a administracao fiscal. Palavras-chave: Administracao Tributaria; Cooperacao; Compliance.
Tax avoidance can range from reduction of the corporate tax burden by legitimate use of tax rules to violation of tax laws. In this paper, we endeavor to synthesize the major findings of tax ...avoidance research from the accounting and finance literatures over the past ten years. We consider theoretical developments and the related empirical findings about the interconnected issues of measuring tax avoidance, and the possible causes and outcomes of corporate tax avoidance. We present some ideas for further research to examine underexplored topics regarding tax avoidance.
This paper investigates whether investor-level taxes affect corporate payout policy decisions. We predict and find a surge of special dividends in the final months of 2010 and 2012, immediately ...before individual-level dividend tax rates were expected to increase. We also find evidence that immediately before the expected tax increases, firms altered the timing of their regular dividend payments by shifting what would normally be January regular dividend payments into the preceding December. To our knowledge this is the first evidence in the literature about changes in the timing of regular dividend payments in response to tax law changes. For both actions (specials and shifting), we find that it was more likely for a firm to respond to individual-level tax rates if insiders owned a relatively large amount of the firm. Overall, our paper provides evidence that managers consider individual-level taxes in making corporate payout decisions.
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