Renúncia fiscal heterônoma de ICMS na exportação no estado do Pará

O presente trabalho faz análise, sob a égide do federalismo, da renúncia fiscal heterônoma do Imposto de Circulação de Mercadorias e Serviços (ICMS) para exportação introduzida pela Lei Federal Complementar n.º 87 de 13 de Setembro de 1996, Lei Kandir, posteriormente posta pela Emenda à Constituição de n.º 42/2003. Aborda aspectos da autonomia federativa dos Estados Membros, detentores da competência tributária de ICMS, e procura esclarecer os conceitos de imunidade e isenção tributária, competência e autonomia para verificar a possibilidade de violação à autonomia dos Estado mediante usurpação de competência tributária, bem como verificar as perdas fiscais decorrentes da referida renúncia fiscal no Estado do Pará.

Diário da Constituinte [gravação de vídeo] : [programa n. 312]

Foi aprovada, na Comissão de Sistematização, a emenda do Deputado Carlos Mosconi (PMDB-MG) que proíbe a comercialização de órgãos. Posteriormente, o Congresso deverá votar uma lei que regulamenta a atividade de doação de órgãos. Aprovada, ainda, a emenda do Senador Jarbas Passarinho (PDS-PA) que dá isenção fiscal a entidades de assistência social, caso da Santa Casa da Misericórdia. O Deputado Egídio Ferreira Lima (PMDB-PE) tem emenda aprovada determinando que só uma entidade do governo seja responsável pelos recursos da ciência e tecnologia. Rejeitada a proposta do Deputado Bocayuva Cunha (PDT-RJ) de retirar o dispositivo que transfere ao Ministério da Saúde a prevenção contra acidentes de trabalho. Aprovada a emenda do Deputado Inocêncio de Oliveira (PFL-PE) que retira a exclusividade do governo na importação de equipamentos e insumos para a fabricação de medicamentos. Aprovada a emenda do Deputado Augusto Carvalho (PCB-DF) que concede tratamento igual ao homem e à mulher na condição de dependente, para efeito da previdência social. Sete crianças levam cartazes formando a palavra justiça. Elas pedem um mundo sem fome, sem violência, com justiça social e esperança. Ulysses Guimarães (PMDB-SP), presidente da Assembleia Nacional Constituinte (ANC), recepciona as crianças e declara que gostaria de colocá-las na Tribuna para elas colocarem suas reivindicações, mas o Regimento não permite.

Diário da Constituinte [gravação de vídeo] : [programa n. 305]

Empresas estatais e privadas terão o mesmo tratamento na área fiscal. Tem início a votação na Comissão de Sistematização do Título 7, que trata da ordem econômica e financeira. O Deputado Francisco Dornelles (PFL-RJ) afirma que a emenda aprovada que amplia a atividade econômica, garante a todo cidadão o direito de exercer uma atividade econômica, desde que não haja vedação constitucional ou legal, e não admite que a prática seja proibida por portarias ou atos administrativos. O Deputado Paes Landim (PFL-PI) tenta aprovar sem sucesso, emenda que exclui do texto o conceito de empresa nacional. Já o Deputado Haroldo Lima (PCdoB-BA) propôs emenda estabelecendo que a empresa nacional só poderia ser dirigida por brasileiros. Mas, foi mantido o texto do substitutivo do Deputado Bernardo Cabral (PMDB-AM), que considera empresa nacional aquela cujo capital pertence a cidadãos domiciliados no país. O Deputado Joaquim Sucena (PMDB-MT) aprova emenda com objetivo de fortalecer a empresa nacional. Aprovada emenda que dá tratamento diferenciado a empresa nacional em relação à aquisição de bens e serviços.O Deputado Osvaldo Lima Filho (PMDB-PE) comenta que a emenda visa fortalecer a empresa nacional. Quadro Constituição: a grande mudança - populares afirmam sua confiança nos constituintes. Aprovado destaque do Deputado Aluízio Campos (PMDB-PB), estebelecendo que empresas estatais e suas subsidiárias só poderão ser criadas com aprovação do Congresso Nacional. Rejeitado destaque do Deputado César Maia ( PDT-RJ) que propunha suprimir o parágrafo 2º do artigo 194, que dá tratamento igual a empresas privadas e estatais quanto a isenções fiscais. O Senador Marcondes Gadelha (PFL-PB) é contra a isenção fiscal para estatais, pois sem o privilégio as estatais são obrigadas a funcionarem de modo efetivo.

O processo de criação do programa Universidade para Todos - PROUNI

From the end of the 80s, the Brazilian higher education experience strong growth, coming from the private sector, which would intensify further in the late 90th Higher education has become a lucrative business. With a drop in the number of students entering and strong competition, the number of idle places in private institutions of higher education reached 49.5% in 2004. That same year, by Measure, was the University for All Program (PROUNI) program, to include high school students from public higher education, offering scholarships to those students in private HEIs. In exchange, the IES gain tax exemption. The objective of this research is to investigate the game of interest occurred in the formulation of this program and identify the model and the political game and has led to the creation of PROUNI, analyzing the process occurred since the wording of a bill, the issue of Measure Law and that the legitimacy PROUNI, with the most important changes made initial model. Since the first draft of the Law to the final Act, the PROUNI was disfigured in its main points, as the percentage of stock for paying students, the process of selection of stock and bond of the IES program. Throughout the process of creating the program, it is quite clear the performance of the institutions representing the private higher education. As reference for the analysis was based on Rational Choice Theory of Political Science. The basic argument of the methods based on rational choice is the maximization of the benefit will be the main motivation of individuals, but they can give that your goals can be achieved more effectively through institutional action and thereby discover that their conduct is shaped by institutions. Thus, individuals rationally choose to get to a certain extent constrained to join in certain institutions, whether voluntarily or not. The PROUNI was submitted by government and public policy covered by the mystical aura of the discourse of social justice and economic development, as in higher education includes a stratum of people who would not have access to the university, due to restrictions in the supply network public higher education. However, the greatest benefit from the program are the private HEIs, which through a difficult time in a scenario marked by high competition and idleness of nearly half of the vacancies offered. The PROUNI became a program that prioritizes access and not the residence of the student to higher education. More serious than a supporting program for students Fellows is a program supporting the institutions of private education

Comunicação Corporativa, Marketing & Política Cultural - Brasil & Espanha-

A tese apresenta um estudo comparativo entre a atuação das organizações públicas e privadas do Brasil e, as caixas de poupança e as empresas privadas da Espanha, no que concerne à política de marketing cultural e suas estratégias de comunicação corporativa, tendo como pano de fundo os recursos incentivados pelos governos através das leis de isenção fiscal. Com dois objetivos principais, procurou-se identificar, primeiramente, a parceria entre o Estado e as companhias na promoção da cultura. O segundo e principal intuito foi descobrir as múltiplas estratégias de visibilidade cultural no mundo corporativo através da comunicação e do marketing. Além disso, se verificou os reflexos dessa relação na responsabilidade social corporativa e na reputação, como também, no mercado cultural. O trabalho foi pautado, principalmente, na análise de conteúdo qualitativa por emparelhamento e ainda na AIM- Auditoria de Imagem na Mídia. Ao final, conclui-se que embora as leis de isenção sejam divergentes nos dois países, o comportamento das companhias é similar tanto no que concerne aos investimentos em cultura, como no que se refere às estratégias de comunicação. Contudo, no Brasil o dinheiro é quase, majoritariamente, vindo da renúncia fiscal do Estado, enquanto que na Espanha vem das próprias organizações.

O processo de criação do programa Universidade para Todos - PROUNI

From the end of the 80s, the Brazilian higher education experience strong growth, coming from the private sector, which would intensify further in the late 90th Higher education has become a lucrative business. With a drop in the number of students entering and strong competition, the number of idle places in private institutions of higher education reached 49.5% in 2004. That same year, by Measure, was the University for All Program (PROUNI) program, to include high school students from public higher education, offering scholarships to those students in private HEIs. In exchange, the IES gain tax exemption. The objective of this research is to investigate the game of interest occurred in the formulation of this program and identify the model and the political game and has led to the creation of PROUNI, analyzing the process occurred since the wording of a bill, the issue of Measure Law and that the legitimacy PROUNI, with the most important changes made initial model. Since the first draft of the Law to the final Act, the PROUNI was disfigured in its main points, as the percentage of stock for paying students, the process of selection of stock and bond of the IES program. Throughout the process of creating the program, it is quite clear the performance of the institutions representing the private higher education. As reference for the analysis was based on Rational Choice Theory of Political Science. The basic argument of the methods based on rational choice is the maximization of the benefit will be the main motivation of individuals, but they can give that your goals can be achieved more effectively through institutional action and thereby discover that their conduct is shaped by institutions. Thus, individuals rationally choose to get to a certain extent constrained to join in certain institutions, whether voluntarily or not. The PROUNI was submitted by government and public policy covered by the mystical aura of the discourse of social justice and economic development, as in higher education includes a stratum of people who would not have access to the university, due to restrictions in the supply network public higher education. However, the greatest benefit from the program are the private HEIs, which through a difficult time in a scenario marked by high competition and idleness of nearly half of the vacancies offered. The PROUNI became a program that prioritizes access and not the residence of the student to higher education. More serious than a supporting program for students Fellows is a program supporting the institutions of private education

O processo de criação do programa Universidade para Todos - PROUNI

From the end of the 80s, the Brazilian higher education experience strong growth, coming from the private sector, which would intensify further in the late 90th Higher education has become a lucrative business. With a drop in the number of students entering and strong competition, the number of idle places in private institutions of higher education reached 49.5% in 2004. That same year, by Measure, was the University for All Program (PROUNI) program, to include high school students from public higher education, offering scholarships to those students in private HEIs. In exchange, the IES gain tax exemption. The objective of this research is to investigate the game of interest occurred in the formulation of this program and identify the model and the political game and has led to the creation of PROUNI, analyzing the process occurred since the wording of a bill, the issue of Measure Law and that the legitimacy PROUNI, with the most important changes made initial model. Since the first draft of the Law to the final Act, the PROUNI was disfigured in its main points, as the percentage of stock for paying students, the process of selection of stock and bond of the IES program. Throughout the process of creating the program, it is quite clear the performance of the institutions representing the private higher education. As reference for the analysis was based on Rational Choice Theory of Political Science. The basic argument of the methods based on rational choice is the maximization of the benefit will be the main motivation of individuals, but they can give that your goals can be achieved more effectively through institutional action and thereby discover that their conduct is shaped by institutions. Thus, individuals rationally choose to get to a certain extent constrained to join in certain institutions, whether voluntarily or not. The PROUNI was submitted by government and public policy covered by the mystical aura of the discourse of social justice and economic development, as in higher education includes a stratum of people who would not have access to the university, due to restrictions in the supply network public higher education. However, the greatest benefit from the program are the private HEIs, which through a difficult time in a scenario marked by high competition and idleness of nearly half of the vacancies offered. The PROUNI became a program that prioritizes access and not the residence of the student to higher education. More serious than a supporting program for students Fellows is a program supporting the institutions of private education

Política de incentivos fiscais : quem recebe isenção por setores e regiões do país

Consultoria Legislativa - Área III - Tributação, Direito Tributário