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Author: EDINO RIBEIRO GARCIA
Publisher:
ISBN: 9786556752174
Category : Business & Economics
Languages : pt-BR
Pages : 0
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Book Description
Este livro foi elaborado para demonstrar de forma simples por meio de exemplos práticos como as empresas devem apurar o imposto de renda e a contribuição social sobre o lucro nos regimes de tributação do lucro real, lucro presumido, lucro arbitrado, regime especial de tributação e simples nacional. Para apurar o imposto de renda e contribuição social sobre o lucro, as empresas precisam optar por um regime de tributação. A escolha deste regime de tributação influencia diretamente no valor do imposto ou contribuição a pagar. A escolha inadequada pode acarretar pagamento indevido dos tributos. Para que isso não ocorra, é necessário que a empresa tenha conhecimento dos regimes de tributação do país. Os autores são palestrantes, professores, consultores com larga experiência na área e autores de várias obras na área contábil-tributária. Obra atualizada até setembro de 2022.
Author: EDINO RIBEIRO GARCIA
Publisher:
ISBN: 9786556752174
Category : Business & Economics
Languages : pt-BR
Pages : 0
Get Book Here
Book Description
Este livro foi elaborado para demonstrar de forma simples por meio de exemplos práticos como as empresas devem apurar o imposto de renda e a contribuição social sobre o lucro nos regimes de tributação do lucro real, lucro presumido, lucro arbitrado, regime especial de tributação e simples nacional. Para apurar o imposto de renda e contribuição social sobre o lucro, as empresas precisam optar por um regime de tributação. A escolha deste regime de tributação influencia diretamente no valor do imposto ou contribuição a pagar. A escolha inadequada pode acarretar pagamento indevido dos tributos. Para que isso não ocorra, é necessário que a empresa tenha conhecimento dos regimes de tributação do país. Os autores são palestrantes, professores, consultores com larga experiência na área e autores de várias obras na área contábil-tributária. Obra atualizada até setembro de 2022.
Author: Andrew Monson
Publisher: Cambridge University Press
ISBN: 1316300153
Category : History
Languages : en
Pages : 603
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Book Description
Inspired by the new fiscal history, this book represents the first global survey of taxation in the premodern world. What emerges is a rich variety of institutions, including experiments with sophisticated instruments such as sovereign debt and fiduciary money, challenging the notion of a typical premodern stage of fiscal development. The studies also reveal patterns and correlations across widely dispersed societies that shed light on the basic factors driving the intensification, abatement, and innovation of fiscal regimes. Twenty scholars have contributed perspectives from a wide range of fields besides history, including anthropology, economics, political science and sociology. The volume's coverage extends beyond Europe, the Mediterranean, and the Near East to East Asia and the Americas, thereby transcending the Eurocentric approach of most scholarship on fiscal history.
Author: Thomas Benninger
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 58
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Book Description
Mining and petroleum projects share characteristics distinguishing them from other sectors of the economy, which has led to the use of dedicated fiscal regimes for these projects. The IMF’s Fiscal Affairs Department uses fiscal modeling to evaluate extractive industry fiscal regimes for its member countries, and trains country officials on key modeling concepts. This paper outlines important preconditions needed for effective fiscal modeling, key evaluation metrics, and emphasizes the importance of transparent modeling practices. It then examines the modeling of commonly-used fiscal instruments and highligts where their economic impact differs, and how fiscal models can inform fiscal regime design.
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN: 1498340067
Category : Business & Economics
Languages : en
Pages : 82
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Book Description
Better designed and implemented fiscal regimes for oil, gas, and mining can make a substantial contribution to the revenue needs of many developing countries while ensuring an attractive return for investors, according to a new policy paper from the International Monetary Fund. Revenues from extractive industries (EIs) have major macroeconomic implications. The EIs account for over half of government revenues in many petroleum-rich countries, and for over 20 percent in mining countries. About one-third of IMF member countries find (or could find) resource revenues “macro-critical” – especially with large numbers of recent new discoveries and planned oil, gas, and mining developments. IMF policy advice and technical assistance in the field has massively expanded in recent years – driven by demand from member countries and supported by increased donor finance. The paper sets out the analytical framework underpinning, and key elements of, the country-specific advice given. Also available in Arabic: ????? ??????? ?????? ???????? ???????????: ??????? ???????? Also available in French: Régimes fiscaux des industries extractives: conception et application Also available in Spanish: Regímenes fiscales de las industrias extractivas: Diseño y aplicación
Author: Tannous Kass-Hanna
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 41
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Book Description
Empirical (employing the Blanchard-Perotti framework) and modeling (using a country-specific DSGE model) approaches are used to estimate fiscal multipliers by policy instrument for Bolivia, to evaluate possible adjustments in a fiscal consolidation strategy. Multipliers are also estimated using alternative assumptions about the accompanying exchange rate regime and capital mobility, highlighting the importance of the policy mix in determining the impact of fiscal adjustments. The study exploits the DSGE modeling structure to assess this interaction of fiscal and monetary policy in a lower middle-income country under different exchange rate regimes. It finds that expenditure multipliers fall into the range of 1/3 to 2/3, with public investment multipliers slightly higher than government consumption multipliers over longer horizons, and multipliers generally higher under a peg than inflation targeting. Tax multipliers are shown to be about half of expenditure multipliers.
Author: Mr.Jack Calder
Publisher: International Monetary Fund
ISBN: 1475575173
Category : Nature
Languages : en
Pages : 120
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Book Description
This handbook is one of the first of its kind to focus attention on effectively administering revenues from extractive industries. It provides policymakers and officials in developing and emerging market economies with practical guidelines to establish a robust legal framework, organization, and procedures for administering revenue from these industries. It discusses transparency and how to promote it in the face of increasing demands for clarity and how developing countries can strengthen their managerial and technical capacity to administer these revenues.
Author: Ms.Daria Zakharova
Publisher: International Monetary Fund
ISBN: 1451962703
Category : Business & Economics
Languages : en
Pages : 31
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Book Description
Oil revenue plays a central role in Russia's economic development. Thus, the recent decline in oil production and investment, and the possible contribution of the current fiscal regime to these developments, have prompted a reassessment of the oil tax system in Russia. Some important changes have already been made, while others are underway. This paper uses a simulation model to evaluate Russia's current oil fiscal regime. Based on these simulations, the paper proposes ways to make the fiscal regime more supportive of investment, while ensuring an appropriate share of oil sector profits for the government.
Author: Marcel Aloy
Publisher: World Bank Publications
ISBN:
Category : Currencies and Exchange Rates
Languages : en
Pages : 33
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Book Description
Abstract: The paper presents a dynamic model for small to medium open economies operating under a fixed exchange rate regime. The model provides a partial explanation of the channels through which fiscal and monetary policy affects the real exchange rate. An empirical investigation is conducted for the case of Argentina during the currency board period of 1991-2001. Empirical estimates show that fiscal policy may indeed be an efficient instrument for promoting macroeconomic stability insofar as it encourages convergence toward long-run equilibrium and alters the long-term balance between exports and consumption, both private and public. The simulation applied to Argentina shows that if the share of public spending in the economy is higher than the share of imports, an increase in the tax rate will stimulate capital stock slightly, at least in the short term, and depreciate the real effective exchange rate. In the long run, the fiscal policy affects the value of the real exchange rate and consequently external competitiveness.
Author: Mr.Peter S. Heller
Publisher: International Monetary Fund
ISBN: 1451922159
Category : Business & Economics
Languages : en
Pages : 36
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Book Description
This paper argues that as countries open their capital regimes, the appropriate fiscal stance should become more conservative than when capital is immobile. Further fiscal adjustment may be necessary in the face of large and volatile capital flows. However, the required changes would be smaller. If a fiscal response is unavoidable, some elements of fiscal policy are easier to manipulate and less distortive than others. Determining the actual stance of fiscal policy is more difficult in an open capital regime, underscoring the need for transparency about fiscal rules. A more open capital environment also constrains the sustainable fiscal structure.
Author: International Monetary Fund
Publisher: International Monetary Fund
ISBN: 1451946686
Category : Business & Economics
Languages : en
Pages : 26
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Book Description
The paper considers whether the implementation of a fixed exchange rate regime requires or implies binding constraints on fiscal policy. The main conclusions are that, from a country perspective, the effective constraint is on the degree of monetary financing, which bears an uncertain relationship to the size of the budget deficit; that, from a systemic perspective, the financial stability of the currency area can be ensured by making the monetary and fiscal authorities independent of one another; and that the case for coordination of fiscal policies—whatever its merits—is not enhanced by the creation of a fixed exchange rate regime.
