Tax compliance and tax complexity in Portugal: essays on the perception of tax professionals

Tese de Doutoramento em Contabilidade.

Investigation Route of the Coronary Patient in the Public Health System in Curitiba, São Paulo and in Incor - IMPACT Study

Background: The investigation of stable coronary artery disease (CAD) and its treatment depend on risk stratification for decision-making on the need for cardiac catheterization and revascularization. Objective: To analyze the procedures used in the diagnosis and invasive treatment of patients with CAD, at the Brazilian Unified Health System (SUS) in the cities of Curitiba, São Paulo and at InCor-FMUSP. Methods: Retrospective, descriptive, observational study of the diagnostic and therapeutic itineraries of the Brazilian public health care system patient, between groups submitted or not to prior noninvasive tests to invasive cardiac catheterization. Stress testing, stress echocardiography, perfusion scintigraphy, catheterization and percutaneous or surgical revascularization treatment procedures were quantified and the economic impact of the used strategies. Results: There are significant differences in the assessment of patients with suspected or known CAD in the metropolitan region in the three scenarios. Although functional testing procedures are most often used the direct costs of these procedures differ significantly (6.1% in Curitiba, 20% in São Paulo and 27% in InCor-FMUSP). Costs related to the procedures and invasive treatments represent 59.7% of the direct costs of SUS in São Paulo and 87.2% in Curitiba. In InCor-FMUSP, only 24.3% of patients with stable CAD submitted to CABG underwent a noninvasive test before the procedure. Conclusion: Although noninvasive functional tests are the ones most often requested for the assessment of patients with suspected or known CAD most of the costs are related to invasive procedures/treatments. In most revascularized patients, the documentation of ischemic burden was not performed by SUS.

Acute Coronary Syndrome Treatment Costs from the Perspective of the Supplementary Health System

AbstractBackground:Acute coronary syndrome (ACS) is defined as a “group of clinical symptoms compatible with acute myocardial ischemia”, representing the leading cause of death worldwide, with a high clinical and financial impact. In this sense, the development of economic studies assessing the costs related to the treatment of ACS should be considered.Objective:To evaluate costs and length of hospital stay between groups of patients treated for ACS undergoing angioplasty with or without stent implantation (stent+ / stent-), coronary artery bypass surgery (CABG) and treated only clinically (Clinical) from the perspective of the Brazilian Supplementary Health System (SHS).Methods:A retrospective analysis of medical claims of beneficiaries of health plans was performed considering hospitalization costs and length of hospital stay for management of patients undergoing different types of treatment for ACS, between Jan/2010 and Jun/2012.Results:The average costs per patient were R$ 18,261.77, R$ 30,611.07, R$ 37,454.94 and R$ 40,883.37 in the following groups: Clinical, stent-, stent+ and CABG, respectively. The average costs per day of hospitalization were R$ 1,987.03, R$ 4,024.72, R$ 6,033.40 and R$ 2,663.82, respectively. The average results for length of stay were 9.19 days, 7.61 days, 6.19 days and 15.20 days in these same groups. The differences were significant between all groups except Clinical and stent- and between stent + and CABG groups for cost analysis.Conclusion:Hospitalization costs of SCA are high in the Brazilian SHS, being significantly higher when interventional procedures are required.

Tax evasion, technology shocks, and the cyclicality of government revenues

This paper analyzes the behavior of the tax revenue to output ratio over the business cycle. In order to replicate the empirical evidence, we develop a simple model combining the standard Ak growth model with the tax evasion phenomenon. When individuals conceal part of their true income from the tax authority, they face the risk of being audited and hence of paying the corresponding fine. Under the empirically plausible assumptions that the intertemporal elasticity of substitution exhibits a sufficiently small value and that productivity shocks are serially correlated, we show that the elasticity of government revenue with respect to output is larger than one, which agrees with the empirical evidence. This result holds even if the tax system displays flat tax rates. We extend the previous setup to generate larger fiscal deficits when the economy experiences a recession.

Tax simulation in the SHP

This paper describes a simulation package designed to estimate the annual income taxes paid by respondents of the Swiss Household Panel (SHP). In Switzerland, the 26 cantons have their own tax system. Additionally, tax levels vary between the over 2000 municipalities and over time. The simulation package takes account of this complexity by building on existing tables on tax levels which are provided by the Swiss Federal Tax Administration Office. Because these are limited to a few types of households and only 812 municipalities, they have to be extended to cover all households and municipalities. A further drawback of these tables is that they neglect several deductions. The tax simulation package fills this gap by taking additionally account of deductions for children, double-earner couples, third pillar and support for dependent persons according to cantonal legislation. The resulting variable on direct taxes not only serves to calculate household income net of taxes, but can also be a variable for analysis by its own account.

The effects of tax deductibility on the mix of property taxes and use charges: an empirical analysis of the spanish case

This paper tests some hypothesis about the determinants of the local tax structure. In particular, we focus on the effects that the property tax deductibility in the national income tax has on the relative use of the property tax and user charges. We deal with the incentive effects that local governments face regarding the different sources of revenue by means of a model in which the local tax structure and the level of public expenditure arise as a result of the maximizing behaviour of local politicians subject to the economic effects of the tax system. We attempt to test the hypothesis developed with data corresponding to a set of Spanish municipalities during the period 1987-9l. We find that tax deductibility provides incentives to raise revenues from the property tax but does not introduce a biass against user charges or in favor of overall spending growth

The effects of tax deductibility on the mix of property taxes and use charges: an empirical analysis of the spanish case

This paper tests some hypothesis about the determinants of the local tax structure. In particular, we focus on the effects that the property tax deductibility in the national income tax has on the relative use of the property tax and user charges. We deal with the incentive effects that local governments face regarding the different sources of revenue by means of a model in which the local tax structure and the level of public expenditure arise as a result of the maximizing behaviour of local politicians subject to the economic effects of the tax system. We attempt to test the hypothesis developed with data corresponding to a set of Spanish municipalities during the period 1987-9l. We find that tax deductibility provides incentives to raise revenues from the property tax but does not introduce a biass against user charges or in favor of overall spending growth

Internationalization dynamics in the Swiss Corporate Tax Reform III

Over the last years, in a context of international tax competition, international and regional institutions such as the G20, the OECD, and the European Union are redefining what is acceptable in terms of corporate fiscal policy. Certain Swiss preferential tax treatments are considered by the above-mentioned institutions as harmful tax practices. As a consequence, the Swiss government has planned a third corporate tax reform (CTR III). The objective of this reform is to ensure international acceptability of the corporate tax system without prejudicing local public finances and Swiss corporate tax attractiveness. Therefore, we can posit that the CTR III is an internationalized object influenced by both regulation trends and tax competition framework. The main purpose of this paper is to provide elements of answer on how the currently discussed CTR III is influenced by the international environment, by focusing on its content as well as the reactions and positions of local stakeholders. With the help of internationalization literature, two distinct internationalization processes have been identified through the propositions of compliance measures with internationally-defined standards and competitiveness-enhancing measures. With regard to the configuration of local actors, the degree of conflict seems to be rather high. The current content of the reform is supported by the business community and right-wing parties and rejected by the unions and the Socialist Party.

Ochratoxin A in Brazilian green coffee

Ochratoxin A is a nephrotoxic, teratogenic and imunotoxic compound produced by Aspergillus and Penicillium spp. It is a suspected carcinogen to humans and it is carcinogenic to rats. Recently it has drawn attention because it has been found in coffee and it has been the object of regulation by coffee importing countries. Brazil is the largest coffee producing country and its largest consumer. In order to conduct an initial assessment of the situation of the coffee produced in the country and offered to its population, one hundred and thirty two samples of Brazilian green coffee from 5 producing states (Minas Gerais, Paraná, São Paulo, Espírito Santo and Bahia) and destined for the home market, were collected at sales points at the cities of Londrina and Santos, Brazil, and analyzed for ochratoxin A. The toxin was isolated in immunoaffinity columns and quantified by HPLC with florescence detection. The limit of detection was 0.7ng/g and the average RSD for duplicates of the samples was 11%. Twenty seven samples were found contaminated with the toxin and the average concentration for the contaminated samples was 7.1ng/g ochratoxin A. Neither the total number of defects nor the number of specific defects according to the Brazilian coffee classification system (black, partly -- black, sour, stinkers-black, stinkers-green, pod beans) showed any relation to the contamination of the samples with ochratoxin A.

Financing higher education : the case for a graduate tax

Article

Análisis de los beneficios tributarios y el impuesto al patrimonio en la ley 1111 de 2006, frente a los principios de equidad, progresividad y eficiencia.

La historia de la tributación en Colombia en los últimos años se ha caracterizado por un sistema tributario ineficiente y poco equitativo. La reforma tributaria del año 2006, continua con la misma tendencia tributaria de años anteriores y además, crea una serie de beneficios y exenciones tributarias que están en contra de los principios constitucionales de Equidad, Progresividad y Eficiencia. Respecto al impuesto de renta, crea nuevas tarifas, descuentos y beneficios tributarios que generan un impuesto ineficiente en términos de control y de recaudo. Por otro lado, los beneficios dirigidos a sectores económicos en específico y a los contribuyentes más ricos del país, están en contra de un sistema tributario equitativo y progresivo. Finalmente, la extensión del impuesto al patrimonio, se considera como un impuesto ineficiente ya que es un impuesto transitorio que se ha vuelto permanente y costoso para el país. Se observa entonces, un carácter inequitativo, regresivo e ineficiente de la ley 1111 de 2006, soportado en la evidencia de los beneficios y descuentos tributarios otorgados a grandes capitales y la extensión del Impuesto al Patrimonio.

El estado de la descentralización fiscal en el Ecuador (Tema Central)

La descentralización fiscal ha tenido un mejor desarrollo relativo si se la compara con la descentralización administrativa de la que es su complemento, se pueden mostrar resultados visibles en dos escenarios que forman parte de su contenido esencial: por una parte, la transferencia de recursos del presupuesto general del Estado a favor de los gobiernos autónomos descentralizados que observan los criterios de asignación contemplados en la Constitución, ha logrado definir el sistema de transferencia de recursos que cumple con sus características esenciales: ser predecible, automática y oportuna. Por otra parte, está el sistema impositivo subnacional que, con su base constitucional, se ha desarrollado en la legislación secundaria, de manera que tres de los cuatro niveles de gobierno subnacional tienen la posibilidad real de incrementar sus recursos propios, a través del ejercicio de la potestad tributaria que les permite crear, modificar y exonerar tasas y contribuciones especiales de mejoras, dentro del ámbito de competencias de cada nivel.

Analyses of cataract surgery performed by the Unified Health System in Brazil, 2006-2007

Objective. Estimate cataract surgical rates (CSR) for Brazil and each federal unit in 2006 and 2007 based on the number of surgeries performed by the Unified Health System to help plan a comprehensive ophthalmology network in order to eliminate cataract blindness in compliance with the target set by the World Health Organization (WHO) of 3 000 cataract surgeries per million inhabitants per year. Methods. This descriptive study calculates CSR by using the number of cataract surgeries carried out by the Brazilian Unified Health System for each federal unit and estimates the need for cataract surgery in Brazil for 2006-2007, with official population data provided by the Brazilian Institute of Geography and Statistics. The number of cataract surgeries was compared with the WHO target. Results. To reach the WHO goal for eliminating age-related cataract blindness in Brazil, 560 312 cataract surgeries in 2006 and 568 006 surgeries in 2007 needed to be done. In 2006, 179 121 cataract surgeries were done by the Unified Health System, corresponding to a CSR of 959 per million population; in 2007, 223 317 were performed, with a CSR of 1 179. With the Brazilian Council of Ophthalmology estimation of 165 000 surgeries each year by the non-public services, the CSR for Brazil would be 1 842 for 2006 and 2 051 for 2007. The proportions needed to achieve the proposed target were 38.6% in 2006 and 31.6% in 2007. Conclusions. Human resources, technical expertise, and equipment are crucial to reach the WHO goal. Brazil has enough ophthalmologists but needs improved planning and infrastructure in order to eliminate the problem, aspects that require greater financial investment and stronger political commitment.

Análise da proposta de reforma tributária (EC nº 42) do governo Lula

As mudanças tributárias realizadas na última década priorizaram o ajuste fiscal com uma elevação da carga de impostos que saltou de 27% do PIB, em 1994, para cerca de 36% do PIB, em 2003. Esse aumento da carga tributária esteve associado principalmente ao aumento das contribuições sociais cumulativas. Além dessa crescente cumulatividade, outras características que têm marcado o sistema tributário brasileiro são a complexidade e os conflitos federativos que alimentam uma profunda guerra fiscal entre Estados e municípios. Em abril de 2003, o Governo Lula encaminhou ao Congresso Nacional uma ampla proposta de reforma tributária, tendo como objetivos principais (i) simplificar o sistema tributário brasileiro, (ii) reduzir a cumulatividade dos tributos e (iii) acabar com a guerra fiscal. Apesar do reconhecimento generalizado de que a carga tributária brasileira é excessivamente elevada, o governo federal limitou-se a assumir o compromisso de não promover aumentos adicionais de impostos. Inserido nesse contexto, este estudo analisa (i) o quadro fiscal brasileiro, procurando identificar as reais restrições que impedem a redução da carga tributária brasileira e (ii) as medidas tributárias propostas pelo Governo Lula, destacando suas implicações sobre o desenvolvimento econômico brasileiro.

Escolhas estratégicas e guerra fiscal: competição ou cooperação no caso do Estado do Rio de Janeiro

Este estudo tem por objetivo analisar as tendências atuais para a cooperação ou competição entre os estados brasileiros, nos jogos predatórios para atração de investimentos privados. Investigamos o processo de construção de agendas, relacionado às opções do Estado, no momento em que se debate a reforma tributária e o fim da "guerra fiscal". A pesquisa apresenta as razões históricas da questão e enfoca as condições estratégicas nas quais o Governo do Estado do Rio de Janeiro pode se inserir nessa agenda política. Os resultados revelam que, sem a superação de um conjunto de fragilidades na estrutura federativa e no sistema tributário nacional, mesmo com fortes lideranças políticas e mecanismos regulatórios, o jogo competitivo entre os estados não alcançará, em curto ou médio prazo, um padrão salutar.