O planeamento fiscal em sede do imposto único sobre o Rendimento nas PME´s em São Vicente

O planeamento fiscal visa principalmente à minimização dos gastos fiscais que de certa forma afectam a rendibilidade das empresas. Neste contexto consideramos que deve estar integrada na gestão normal de qualquer empreendimento. Dado a extensividade do tema, debruçamo-nos sobre o planeamento fiscal nas PME´s visto que embora desempenham um papel de suma importância na economia moderna, dado a sua dimensão, apresentam maiores dificuldades na gestão dos aspectos fiscais. Considerando que o planeamento não deve ser confundido com outras formas de minimização dos impostos procuramos distingui-lo da fraude e evasão fiscal e da manipulação dos resultados, pois o principal objectivo do nosso trabalho é contribuir para uma maior divulgação e consciencialização desta ferramenta que proporciona uma redução lícita dos gastos fiscais Na elaboração do trabalho levamos em consideração a importância do conhecimento dos principais aspectos contabilísticos e fiscais relacionados com o Imposto único sobre os Rendimentos bem como da importância da informação contabilística para a elaboração do planeamento fiscal Como instrumento para colecta de dados optamos pela aplicação de um questionário, com o intuito de perceber se as PME´s em São Vicente têm conhecimento do tema em estudo e até que ponto têm procedido a sua aplicação. De acordo com os dados recolhidos, constatamos que algumas empresas demonstraram-se à vontade em relação ao tema, mas de um modo global podemos constatar que esta prática ainda é pouco difundida e aplicada na comunidade pesquisada.

Fiscal Year 2008 Annual Report of the Iowa Communications Network, December 2008

This is the Annual Report for Fiscal Year 2007 (July 1, 2007-June 30, 2008) for the Iowa Communications Network.

Going Public in the European Union: Action Repertoires of Western European Collective Political Actors

As a result of the Europeanization of politics and the increasing role of the public sphere, political actors in Western Europe are currently facing a double strategic challenge. Based on data from seven West European countries and the European Union, the authors analyze how state actors, political parties, interest groups, and social movement organizations cope with this double challenge at both the national and the supranational level. Results indicate that the classic repertoire of inside strategies at the national level is still the most typical for all actors, but media-related strategies are also prominent at the national level. The Europeanization of repertoires is mainly determined by institutional factors and by the actors' power, whereas the public arena plays an equally important role for all types of actors, in all countries and at both the national and the EU level.

Iowa Department of Transportation Office of Contracts Letting Summary - Fiscal 2008

Report of the letting activity of the Iowa Department of Transportation's Office of Contracts required by Iowa Code Section 307.12(15).

Iowa Department of Transportation Fiscal Year 2008 Report of Savings by Using Video Conferencing Through Iowa Communications Network to the Iowa General Assembly Pursuant to Iowa Code § II 84 Acts and Joint Resolutions Enacted at the 1994 Regular Session of the 75th General Assembly of the State of Iowa Iowa Code §8D.10 Report of Savings by State Agencies

Iowa Code § 8D.10 requires certain state agencies prepare an annual report to the General Assembly certifying the identified savings associated with that state agency’s use of the Iowa Communications Network (ICN). This report covers estimated cost savings related to video conferencing via ICN for the Iowa Department of Transportation (DOT). In FY 2008, the DOT did not conduct any sessions utilizing ICN’s video conferencing system. Therefore, no cost savings were calculated for this report.

Iowa Budget Report Fiscal Year 2010.

Governor Chet Culver and Lt. Governor Patty Judge submitted their $6.2 billion budget for fiscal year 2010. The proposal recommends further budget cuts – rather than tax increases – to help meet the challenges of declining state revenues. “In recent months, we have reduced state government spending by nearly $180 million in order to maintain a balanced budget,” said Governor Culver. "My budget proposal for fiscal year 2010 will reflect a 6.5 percent cut to almost every state department and program,” the Governor continued. “In fact, 207 of the 253 line items in my budget proposal will be cut by 6.5 percent. That represents a savings of $400 million to Iowa taxpayers.”

As Vicissitudes dos Impostos Indirectos no Sistema Fiscal Cabo-verdiano

O presente trabalho, enquadra-se no projecto de Licenciatura em Economia e Gestão, variante Administração e Controlo Financeiro como requisito exigido pela Universidade Jean Piaget de Cabo Verde. As vicissitudes dos impostos indirectos no sistema fiscal cabo-verdiano, é um tema actual que pretende mostrar a importância dos impostos indirectos para o nosso sistema fiscal. Para a sua elaboração consultou-se vários manuais, revistas, livros, Internet etc., e também recorreu-se a opinião de algumas pessoas ligadas a este assunto. Este tema é de estrema relevância, porque, ajuda-nos a entender o desenvolvimento de qualquer país. Actualmente em Cabo Verde falar dos impostos indirectos é falar mais concretamente do IVA, que aliais é o imposto que mais se tem falado ultimamente no nosso pais nos últimos anos e pode-se dizer que é o mais conhecido desde a sua implementação em janeiro de 2004. Contudo só podemos falar dos impostos com o aparecimento dos Estados e dos Impérios, onde antigamente o seu pagamento efectuava-se de várias formas, normalmente em metais preciosos como o ouro e a prata, mas também com recurso a escravos, soldados, gado, colheitas, ou outros recursos agrícolas ou naturais.

Regional diversity in the fruit sector in the European Union

This article aims to identify the key groups of regions with respectto farms oriented to fruit and citrus production.Twenty variables of fruit and citrus oriented farms corresponding toforty-one regions of the European Union were analyzed. Seven groupsemerged from cluster analysis. Only two of them showed good perspectives. Regions in the South of the Community need an important modernisation and restructuring process, which entails serious social consequences.

The elusive costs and the immaterial gains of fiscal contraints

We study whether and how fiscal restrictions alter the business cycle features macrovariables for a sample of 48 US states. We also examine the 'typical' transmission properties of fiscal disturbances and the implied fiscal rules of states with different fiscal restrictions. Fiscal constraints are characterized with a number of indicators. There are similarities in second moments of macrovariables and in the transmission properties of fiscal shocks across states with different fiscal constraints. The cyclical response of expenditure differs in size and sometimes in sign, but heterogeneity within groups makes point estimates statistically insignificant. Creative budget accounting isresponsible for the pattern. Implications for the design of fiscal rules and thereform of the Stability and Growth Pact are discussed.

Alcoolismo no contexto laboral - Estudo de caso (Guarda Fiscal)

O presente trabalho que propomos apresentar tem como tema “ O Alcoolismo no contexto laboral”. Foi definido como objectivo geral deste trabalho analisar as características de trabalho da Guarda Fiscal e investigar em que medida os factores organizacionais podem criar um ambiente favorável para o uso de bebidas alcoólicas. Para a concretização do nosso estudo, levamos a cabo uma revisão bibliográfica sobre diversas matérias que abordam a problemática do alcoolismo em vários níveis, com enfoque especial para o âmbito do trabalho. Quanto ao procedimento, o nosso trabalho trata-se de um Estudo de Caso, cuja população é constituída por 59 elementos policiais da Guarda Fiscal, efectivos do Comando da Secção Fiscal da Praia. São todos do sexo masculino, cuja faixa etária varia entre 21 a 61 anos de idade. Pertencem a várias categorias profissionais (oficiais, subchefes e agentes), estão distribuídos em diferentes sectores de serviço, nomeadamente Porto e Aeroporto. A nossa investigação é do tipo descritivo e exploratório, caracterizada por uma abordagem quantitativa e qualitativa. E como técnica foi utilizado a entrevista e o questionário. Concluiu-se que no contexto de trabalho da Guarda Fiscal, onde decorreu o nosso estudo, os aspectos de trabalho propiciam o uso de bebidas alcoólicas.

Performance Report for Fiscal Year, 2005

I am pleased to present the performance report for the Iowa Department for the Blind for fiscal year 2005. This report is provided in compliance with sections 8E.210 and 216B.7 of the Code of Iowa. It contains valuable information about the services the Department and its partners provided for Iowans during the past fiscal year in the areas of vocational rehabilitation, library services, and resource management. Major accomplishments of the year included new food service opportunities in the Randolph-Sheppard program, extensive remodeling of the Adult Orientation and Adjustment Center, and continued national prominence in vocational rehabilitation as measured by the U.S. Rehabilitation Services Administration, which on June 13, 2005 released data on federal standards and indicators for the year ended September 30, 2004. Earnings ratios and the percentage of employment for vocational rehabilitation clients of the Department remain among the best in the nation. This is corroborated by a report released in September, 2005 by the U.S. Government Accountability Office, which tested and summarized datasets compiled by the U.S. Department of Education for the nation’s 80 vocational rehabilitation agencies. Overall, we met or exceeded 26 of 32 results targets included in this report. Key strategic challenges, developments, and trends are also discussed in the "Department Overview" that follows. Sincerely, Allen C. Harris Director, Iowa Department for the Blind

Performance Report for Fiscal Year, 2006

I am pleased to present the performance report for the Iowa Department for the Blind for fiscal year 2006. This report is provided in compliance with sections 8E.210 and 216B.7 of the Code of Iowa. It contains valuable information about the services the Department and its partners provided for Iowans during the past fiscal year in the areas of vocational rehabilitation, library services, and resource management. Major accomplishments of the year included successful administration of a federally-funded mentoring program (Pathfinders) that matches young adults ages 16-26 who are blind or visually impaired with mentors who also have vision loss, installed a state-of-the art digital recording studio in the library, and continued national prominence in vocational rehabilitation. Earnings ratios and the percentage of employment for vocational rehabilitation clients of the Department remain among the best in the nation, as measured by the U.S. Rehabilitation Services Administration, which on July 3, 2006 released data on federal standards and indicators for the year ended September 30, 2005. Overall, we met or exceeded 15 of 20 results targets included in this report. Key strategic challenges, developments, and trends are also discussed in the "Department Overview" that follows. Sincerely, Allen C. Harris Director, Iowa Department for the Blind

Performance Report for Fiscal Year, 2007

I am pleased to present the performance report for the Iowa Department for the Blind for fiscal year 2007. This report is provided in compliance with sections 8E.210 and 216B.7 of the Code of Iowa. It contains valuable information about the services the Department and its partners provided for Iowans during the past fiscal year in the areas of Vocational Rehabilitation, Independent Living, Library Services, and Resource Management. The Department determines its competitive success in a number of ways. We look at the federal standards and indicators to learn our ranking in relation to the performance of other public rehabilitation agencies. We compare our library's production and circulation figures with those from previous years to determine trends. We set our own standards for success by looking at such factors as the number of successful case closures, average hourly wage at case closure, skills training provided, and compliance with regulations. Results show that the Department is working positively toward achieving its strategic goals of increasing the independence and productivity of blind Iowans and improving access to information for blind Iowans. Major accomplishments of the year included the selection of our Library as the only agency authorized to distribute educational materials using the National Instructional Materials Accessibility Standard (NIMAS) to students in Iowa. Our Independent Living program received the Shining Star award at the Governor's Conference on Aging for its work with and outreach to older blind Iowans. The Department, the Iowa Braille School, and the Department of Education implemented new cooperative efforts to improve the coordination and delivery of services to blind and visually impaired students in Iowa. Finally, earnings ratios and the percentage of employment for vocational rehabilitation clients of the Department remain among the best in the nation, as measured by the U.S. Rehabilitation Services Administration, which on June 27, 2007 released data on federal standards and indicators for the year ended September 30, 2006. Overall, we met or exceeded 11 of 16 results targets included in this report. A discussion of the Department's services, customers, organizational structure, and budget appears in the "Department Overview" that follows. The success of the Department's programs is evident in the success achieved by blind Iowans. It is reflected in the many blind persons who can be seen traveling about independently, going to their jobs and to the community and family activities in which they participate. Sincerely, Allen C. Harris Director, Iowa Department for the Blind

Performance Report for Fiscal Year, 2008

I am pleased to present the performance report for the Iowa Department for the Blind for fiscal year 2008. This report is provided in compliance with sections 8E.210 and 216B.7 of the Code of Iowa. It contains valuable information about results achieved because of the services that we and our partners provided to blind and visually impaired Iowans during the past fiscal year in the areas of Vocational Rehabilitation, Independent Living, Library Services, and Resource Management. We determine our competitive success in a number of ways. We look at the federal standards and indicators to learn our ranking in relation to the performance of other public rehabilitation agencies. We compare our library's production and circulation figures with those from previous years to determine trends. We set our own standards for success by looking at such factors as the number of successful case closures, average hourly wage at case closure, skills training provided, and compliance with regulations. Results show that the Department is working positively toward achieving its strategic goals of increasing the independence and productivity of blind Iowans and improving access to information for blind Iowans. Major accomplishments of the year included:  The selection of our Library as one of eight libraries to receive the new digital talking book machines and books in digital media from the National Library Service for the Blind and Physically Handicapped. Priority for distribution of the machines is given to Library patrons who are veterans.  The Department, the Iowa Braille School, and the Department of Education have been promoting the new expanded core curriculum as part of their continued efforts to improve the coordination and delivery of services to blind and visually impaired students in Iowa.  The Department's five-year grant funded Pathfinders mentoring program ended this year. A total of 49 blind youths aged 16-26 were paired with successful blind adult mentors. Assessments of the program clearly showed that participation in the program had a measurable positive effect on the youth involved.  Finally, earnings ratios and the percentage of employment for vocational rehabilitation clients of the Department are among the best in the nation, as measured by the U.S. Rehabilitation Services Administration's standards and indicators for the year ended September 30, 2007. Overall, we met or exceeded 13 of 18 targets included in this report. A discussion of the Department's services, customers, and organizational structure, and budget appears in the "Department Overview" that follows. Information pertaining to performance results appears in the final section of this document. The success of the Department's programs is evident in the success achieved by blind Iowans. It is reflected in the many blind persons who can be seen traveling about independently, going to their jobs and to the community and family activities in which they participate. Sincerely, Karen A. Keninger, Director Iowa Department for the Blind

PLANEAMENTO FISCAL

A presente dissertação apresenta como objeto de estudo o Planeamento Fiscal, como uma ferramenta de gestão e não como uma ferramenta de evasão fiscal. Durante a elaboração desta dissertação poder-se-á ver que o sistema fiscal português aceita e até compactua com determinadas práticas de Planeamento Fiscal, como se pode verificar nos casos das deduções à coleta, das isenções e dos benefícios fiscais que a lei atribui. De modo a perceber o tema e o seu enquadramento no sistema fiscal português o primeiro capítulo é dedicado a uma análise genérica deste sistema e da sua evolução entre outras questões pertinentes. Deste capítulo dois subcapítulos são dedicadas exclusivamente ao IRC mais especificamente a tributação dos residentes e dos não residentes. A dissertação começa a definir-se nestes dois subcapítulos Tributação dos Residentes e a Tributação dos não Residentes. Com estes dois subcapítulos começa a perceber-se que o planeamento fiscal é um fenómeno mundial e que vai além deduções a coleta, das isenções e dos benefícios fiscais atribuídos pela legislação nacional. Após perceber o sistema fiscal português, partimos para uma análise do tema planeamento fiscal. Na análise do tema iremos verificar as principais questões que estão na origem da elaboração de um plano fiscal. Durante esta análise levanta-se a questão da legitimidade do planeamento a confusão com outros conceitos e também a problemática dos paraísos fiscais e do planeamento fiscal internacional.