1000 resultados para Cooperativa, natureza fiscal, Brasil


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This work has as main objetive to analyze fiscal/tax collection of municipalities after the political-administrative decentralization in Brazil and its new role in this scenario, bringing up the competition for Decasa Sugar and Alcohol between the municipalities of Caiuá and Maraba Paulista in the context of expansion sugarcane cultivation in the Presidente Prudente Geographic Micro Region. The analysis has considered the geographic scales, in order to highlight the power relations on local/regional territory, determined by the Agroenergy Policy Guidelines in Brazil (2006-2011). The two municipalities have from the point of view economic dynamics, irrelevence, proven through the São Paulo Index of Social Responsibility (IPRS), maximizing the importance of the constitutional transfers, such as Participation Fund of Municipalities (FPM). Given this situation, we analyze the four taxes raised by the experts as the most impactful for municipal tax collection before the presence of sugarcane activity: the Territorial Urban Property Tax (IPTU), the Tax on Services of any Nature (ISSQN), the Tax Vehicles owned Motor (IPVA) and the Operations tax on the Circulation of Goods and on Transport Services Rendered Interstate and Intermunicipal (ICMS). It was verified, that only the ISSQN can be seen as an indicator increase in fiscal/tax collection before the presence sugarcane activity...

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The paper presents a study of fiscal policy and public debt in Brazil from 1994 to 2008. We assert that fiscal policy in Brazil was conducted in accordance with a new macroeconomic model, and that the measures adopted in that framework resulted in the construction of a new fiscal model. The fiscal policy in this new system has the main role of debt sustainability, with a suitable revenue and spending policy, conducted to achieve the goals of a positive public sector primary result.

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It is intended to discuss the prospect of collective work in solidarity economy, from experiences with those of the Cooperative Riachao workers, located in a rural community in the municipality of Montes Claros, Minas Gerais / Brazil, this approximately 240 farming families extractive are benefited with the generation of jobs and income through initiatives grounded in associations, cooperatives and collectives. Among the 80 to 90 years, appeared inBrazil experiences of solidarity, resulting economy of the labor market crisis and rising unemployment, and an important response to the workers in relation to changes in the world of work. It is grounded in the organization of groups of workers, by way of solidarity, community, cooperation, and self-management reactions. In this sense, we intend to present the achievements, challenges and dilemmas of workers COOPERIACHAO, around a project that aims at empowerment of social actors and social transformation of the subject

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It is intended to discuss the prospect of collective work in solidarity economy, from experiences with those of the Cooperative Riachao workers, located in a rural community in the municipality of Montes Claros, Minas Gerais / Brazil, this approximately 240 farming families extractive are benefited with the generation of jobs and income through initiatives grounded in associations, cooperatives and collectives. Among the 80 to 90 years, appeared inBrazil experiences of solidarity, resulting economy of the labor market crisis and rising unemployment, and an important response to the workers in relation to changes in the world of work. It is grounded in the organization of groups of workers, by way of solidarity, community, cooperation, and self-management reactions. In this sense, we intend to present the achievements, challenges and dilemmas of workers COOPERIACHAO, around a project that aims at empowerment of social actors and social transformation of the subject

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It is intended to discuss the prospect of collective work in solidarity economy, from experiences with those of the Cooperative Riachao workers, located in a rural community in the municipality of Montes Claros, Minas Gerais / Brazil, this approximately 240 farming families extractive are benefited with the generation of jobs and income through initiatives grounded in associations, cooperatives and collectives. Among the 80 to 90 years, appeared inBrazil experiences of solidarity, resulting economy of the labor market crisis and rising unemployment, and an important response to the workers in relation to changes in the world of work. It is grounded in the organization of groups of workers, by way of solidarity, community, cooperation, and self-management reactions. In this sense, we intend to present the achievements, challenges and dilemmas of workers COOPERIACHAO, around a project that aims at empowerment of social actors and social transformation of the subject

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