O regime da arbitragem tributária

Mestrado em Fiscalidade

Reporting Income Taxes in the Banking Sector In Angola - Accounting, Tax Regulation and Financial Reporting Evidences

This research provides an insight into income taxes reporting in Angola, based on hand collected data from the annual reports of banks. Empirical studies on Angolan companies are scarce, in part due to the limited access to data. The results show that income taxes’ reporting has improved over the years 2010-2013, becoming more reliable and understandable. The Angolan Government is boosting the economic growth through tax benefits in the investment in public debt, which cause a reduction in the banks’ effective tax rate. The new income tax law will reduce the statutory tax rate from 2015 onwards and change the taxable income, resulting in shifting the focus to promoting private investment.

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

Tese de Doutoramento em Contabilidade.

Procesos de plasticidad sináptica en gyrus dentado hipocampal durante la administración crónica y el síndrome de abstinencia a cocaína. Synaptic plasticity in hippocampal dentate gyrus during chronic administration and withdrawal from cocaine.

Los procesos neuronales adaptativos que se observan como consecuencia de la administración crónica de drogas de abuso, son similares a los procesos plásticos que subyacen al aprendizaje y la memoria. Por otra parte, el hipocampo forma parte del circuito neuronal responsable de los cambios conductuales observados como consecuencia de la administración crónica de diferentes drogas de abuso. De acuerdo con esto, resultados previos de nuestro laboratorio demostraron que la plasticidad sináptica en el hipocampo y las claves contextuales relacionadas con la administración de la droga, son relevantes para el incremento de la plasticidad hipocampal por la administración crónica de diazepam. Específicamente en el gyrus dentado hipocampal se han descripto fenómenos plásticos relacionados con la exposición crónica a psicofármacos, tales como facilitación en la transmisión sináptica, disminución de la proliferación celular y el aumento del factor de transcripción ?Fos B. Debido a la correlación existente entre los mecanismos de plasticidad neuronal, los aprendizaje asociativos y formación de memorias y aquellos responsables de la adicción, el objetivo general de este trabajo es caracterizar los cambios inducidos por la exposición repetida de cocaína y durante el periodo de abstinencia, en la excitabilidad neuronal de las células del gyrus dentado hipocampal, los canales iónicos afectados y los posibles mecanismos bioquímicos involucrados en dichos cambios, que podrían explicar las alteraciones conductuales observadas después de dicho tratamiento. Con este propósito, se estudiará: 1) la plasticidad sináptica (potenciación a largo plazo, LTP y depotenciación a largo plazo, LTD) en el gyrus dentado, mediante registros electrofisiológios multiunitarios; 2)la excitabilidad de las células granulares del gyrus dentado y la actividad de los canales iónicos, utilizando la técnica de patch clamp; 3) las alteraciones en la neurotransmisión glutamatergica, midiendo los niveles del neurotransmisor in vivo, utilizando la técnica de microdiálisis; el tráfico de receptores glutamatérgicos, utilizando la técnica de western-blott, 4) la participación del óxido nítrico en los cambios adaptativos observados como consecuencia de la sensibilización a cocaína. Además, mediante la utilización de técnicas comportamentales (avoidance inhibitorio), se estudiarán las posibles alteraciones de conductas que se sabe dependen de la integridad funcional del hipocampo.En relación a los resultados del presente proyecto se espera obtener un incremento en la plasticidad sináptica, en la excitabilidad neuronal de las células granulares del gyrus dentado de la formación hipocámpica, en la liberación extracelular de glutamato in vivo, como así también en el tráfico de receptores glutamatérgicos. Además se espera obtener un aumento de las vías de señalización activadas por la acción de glutamato, como la de óxido nítrico/GMPc, como consecuencia de la administración crónica de cocaína. Con este aumento global de la plasticidad sináptica hipocampal, las conductas dependientes de esta estructura debieran estar facilitadas, demostrando así una participación activa del hipocampo en los procesos de sensibilización y posiblemente en la adicción a psicoestimulantes. La caracterización del impacto del desarrollo de sensibilización a cocaína en la excitabilidad neuronal en el hipocampo, sobre los sistemas de neurotransmisión y las vías de señalización involucradas contribuirían a dilucidar los mecanismos que contribuyen al desarrollo de sensibilización a cocaína, los cuales podrían representar potenciales blancos terapéuticos para el tratamiento de la adicción, considerando principalmente aspectos específicos de la actividad eléctrica neuronal y la plasticidad sináptica asociada con las diferentes fases del ciclo de la adicción.

On the relation between tax rates and evasion in a multi-period economy

We extend the basic tax evasion model to a multi-period economy exhibiting sustained growth. 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. Both taxes and fines determine individual saving and the rate of capital accumulation. In this context we show that the sign of the relation between the level of the tax rate and the amount of evaded income is the same as that obtained in static setups. Moreover, high tax rates on income are typically associated with low growth rates as occurs in standard growth models that disregard the tax evasion phenomenon.

Tax differentials and agglomeration economies in intraregional firm location

This paper analyses empirically how differences in local taxes affect the intraregional location of new manufacturing plants. These effects are examined within the random profit maximization framework while accounting for the presence of different types of agglomeration economies (localization/ urbanization/ Jacobs’ economies) at the municipal level. We look at the location decision of more than 10,000 establishments locating between 1996 and 2003 across more than 400 municipalities in Catalonia, a Spanish region. It is necessary to restrict the choice set to the local labor market and, above all, to control for agglomeration economies so as to identify the effects of taxes on the location of new establishments.

The Budget 2009 Tax Proposals and Activity in the UK Continental Shelf (UKCS)

NORTH SEA STUDY OCCASIONAL PAPER No. 113

Postmortem computed tomography angiography, contrast medium administration and toxicological analyses in urine.

Postmortem angiography methods that use water soluble or lipid soluble liquid contrast compounds may potentially modify the composition of fluid-based biological samples and thus influence toxicological findings. In this study, we investigated whether toxicological investigations performed in urine collected prior to and post angiography using Angiofil? mixed with paraffin oil are characterized by different qualitative or quantitative results. In addition, we studied whether diluting samples with 1% and 3% contrast medium solution may modify molecule concentration. A postmortem angiography group consisting of 50 cases and a postmortem group without angiography consisting of 50 cases were formed. In the first group, toxicological investigations were performed in urine samples collected prior to and post angiography as well as in undiluted and diluted samples. In the second group, analyses were performed in undiluted and diluted urine, bile, gastric content, cerebrospinal and pericardial fluids collected during autopsy. The preliminary results indicate that differences may be observed between urine samples collected prior to and post angiography in the number of identified molecules in relation to specific cases. Analyses performed in diluted samples failed to reveal differences that might potentially alter the interpretation of toxicological results in all analyzed specimens for nearly all molecules, except for tetrahydrocannabinol and its metabolites. Though these findings suggest that toxicology might be effectively performed, in very special cases and for a large number of molecules, in biological samples collected after angiography, it remains recommendable to collect biological fluids for toxicology prior to contrast medium injection.

Tax incentives and direct support for R&D: What do firms use and why?

This paper studies whether firms' use of R&D subsidies and R&D tax incentives is correlated to two sources of underinvestment in R&D, financing constraints and appropriability. We find that financially constrained SMEs are less likely to use R&D tax credits and more likely to obtain subsidies. SMEs using legal methods to protect their intellectual property are more likely to use tax incentives. Results are ambiguous for large firms. For both having previous experience in R&D increases the likelihood of using tax incentives, while it reduces the likelihood of using exclusively subsidies, suggesting that the latter induce entry into R&D. Results imply that direct funding and tax credits do not have the same ability to address each source of R&D underinvestment, and that on average subsidies may be better suited than tax credits at least for SMEs. From a policy perspective these tools may be complements rather than substitutes.