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O sistema tributário da China: Um olhar a partir do Brasil

De Carvalho Junior, Pedro Humberto Bruno; Nunes, … - 2022

This study describes China's tax system and the applied tax policies against the covid-19 crisis, which were the Value Added Tax (VAT) deferral and Corporate Income Tax (CIT) deductions. China has a tax system following international standards, having a unified and decentralized tax agency. The...

Persistent link: https://www.econbiz.de/10013400241

Tributação e inovação: Uma revisão da literatura

De Negri, Fernanda - 2022

non-systematic review of the international empirical literature on the effects of taxation on investments in Research and …

Persistent link: https://www.econbiz.de/10013400242

Tributação e a Organização dos Prestadores de Serviços no Brasil

Barcellos, Silvia Helena; Assunção, Juliano J. - 2005

agents due to these taxes. This paper shows how income taxation in Brazil gives incentives to some classes of taxpayers to …

Persistent link: https://www.econbiz.de/10011807327

O sistema fiscal português face à integração europeia

Duarte, Gabriel; Esteves, Raul; Santos, Gomes dos - 1985

Persistent link: https://www.econbiz.de/10000726849

Políticas anticíclicas na indústria automobilística : uma análise de cointegração dos impactos da redução do IPI sobre as vendas de veículos

Alvarenga, Gustavo Varela; Alves, Patrick Franco; … - 2010

The aim of this paper is to analyze the impacts of the reduction of the Brazilian Tax on Industrialized Products (IPI) on the local sales of vehicles during the period between January and November of 2009. In order to evaluate these impacts, sales have been modeled as a function of price, income...