scholarly journals A LEI COMPLEMENTAR Nº157/16 E O DESLOCAMENTO DO CRITÉRIO ESPACIAL DO SERVIÇO DE ARRENDAMENTO MERCANTIL À LUZ DA CONSTITUIÇÃO FEDERAL E DO FEDERALISMO FISCAL BRASILEIRO / COMPLEMENTARY LAW Nº 157/16 AND THE DISPLACEMENT OF THE TAX SPACIAL CRITERION OF THE FINANCIAL LEASE SERVICE IN THE LIGHT OF THE FEDERAL CONSTITUTION AND BRAZILIAN FISCAL FEDERALISM

2019 ◽  
Vol 7 (9) ◽  
Author(s):  
Francisco Sávio Fernandez Mileo Filho
Keyword(s):  
Fiscal Federalism ◽  
Federal Constitution

Este trabalho se propôs a investigar a (in)constitucionalidade da Lei Complementar nº 157/16, na parte em que ela alterou o critério espacial do serviço de arrendamento mercantil. Chegou-se à conclusão de que a Lei Complementar nº 157/16 é inconstitucional, na medida em que ela transforma o ISS incidente sobre a prestação de serviço de arrendamento mercantil em um imposto incidente sobre a tomada e/ou aquisição de serviço.

Tax competition and the activity of the regional tax policy

2020 ◽  
pp. 5-27
Author(s):  
S. M. Drobyshevsky ◽  
N. S. Kostrykina ◽  
A. V. Korytin
Keyword(s):  
Tax Competition ◽  
Tax Policy ◽  
Fiscal Federalism ◽  
Policy Instruments ◽  
Tax Incentives ◽  
Fiscal Autonomy ◽  
Tax Legislation ◽  
Tax Exemptions ◽  
Open Question ◽  
Regional Budgets

The problem of efficiency of regional tax expenditures is an actual issue of the fiscal policy and fiscal federalism in Russia. A large fiscal autonomy allows federal subjects to realize a more active tax policy to attract new investments. One cannot claim current fiscal powers of the Russian regions to be wide. However, not all the regions use even existing tax policy instruments. Moreover, out of the regions that use them only few provide incentives to stimulate investment decisions. Others use regional tax measures to support businesses that already have strong positions in the region. And it is an open question whether such tax incentives are efficient. On the other hand, an aggressive tax competition for investors can also be wasteful for regional budgets. In this paper, we calculate indicators that characterize the depth and scope of tax exemptions provided at the regional level. The calculations are based on the open tax statistics. Through the analysis of the tax legislation as well as the economic structure of selected regions, we reveal the inducements of their higher activity: federal regional tax policy, tax competition or benefits for budget-forming companies of the region.

THE INTERPRETATION OF ISLAM WITHIN THE FRAMEWORK OF THE INDIGENOUS MALAYA

2021 ◽  
Vol 4 (2) ◽  
pp. 1-9
Author(s):  
Datuk Assoc. Prof. Dr. Wan Ahmad Fauzi Wan Husain
Keyword(s):  
Qualitative Study ◽  
Legal History ◽  
Legal Framework ◽  
Public Prosecutor ◽  
The Public ◽  
Accurate Interpretation ◽  
Federal Constitution ◽  
Indigenous Sovereignty

This article attempts to explore the Islamic interpretation within the legal framework of the Malayan indigenous sovereignty. The position of Islam within the country’s legal framework became important when the Court’s decision in Che Omar Che Soh vs the Public Prosecutor, made the sovereignty of the Malay Rulers as a parameter in interpreting Islam within the context of Article 3 of the Federal Constitution. This is a qualitative study applying the legal history design. The findings showed the indigenous sovereignty was sourced from the Islamic teachings which had not been dissolved despite the introduction of the doctrine of advice by the British. Besides, the agreement made between the Malay Rulers and the British retained the indigenous sovereignty despite of various policies introduced by the British throughout their interference in Malaya which was subjected to the old Malayan Constitution. In conclusion, the accurate interpretation of Islam should be based on the al-Qur'an and al-Sunnah because it is in line with the principle of the indigenous sovereignty inherited from the Malay Sultanate of Malacca.

O ENSINO RELIGIOSO EM QUESTÃO

2018 ◽  
Vol 9 (21) ◽  
pp. 459
Author(s):  
Mauro Rocha Baptista
Keyword(s):  
Supreme Court ◽  
Religious Education ◽  
Common Core ◽  
Historical Perspective ◽  
National Curriculum ◽  
The Other ◽  
Federal Constitution ◽  
The Supreme Court ◽  
The Common

Neste artigo analisamos a relação do Ensino Religioso com a sua evolução ao longo do contexto recente do Brasil para compreender a posição do Supremo Tribunal Federal ao considerar a possibilidade do Ensino Religioso confessional. Inicialmente apresentaremos a perspectiva legislativa criada com a constituição de 1988 e seus desdobramentos nas indicações curriculares. Neste contexto é frisado a intenção de incluir o Ensino Religioso na Base Nacional Curricular Comum, o que acabou não acontecendo. A tendência manifesta nas duas primeiras versões da BNCC era de um Ensino Religioso não-confessional. Uma tendência que demarcava a função do Ensino Religioso em debater a religião, mas que não permitia o direcionamento por uma vertente religioso qualquer. Esta posição se mostrava uma evolução da primeira perspectiva histórica mais associada à catequese confessional. Assim como também ultrapassava a interpretação posterior de um ecumenismo interconfessional, que mantinha a superioridade do cristianismo ante as demais religiões. Sendo assim, neste artigo, adotaremos o argumento de que a decisão do STF, de seis votos contra cinco, acaba retrocedendo ante o que nos parecia um caminho muito mais frutífero.Palavras-chave: Ensino Religioso. Supremo Tribunal Federal. Confessional. Interconfessional. Não-confessional.Abstract: On this article, we analyze the relation between Religious education and its evolution along the currently Brazilian context in order to understand the position of the Supreme Court in considering the possibility of a confessional Religious education. Firstly, we are going to present the legislative perspective created with the 1988 Federal Constitution and its impacts in the curricular lines. On this context it was highlighted the intention to include the Religious Education on the Common Core National Curriculum (CCNC), which did not really happened. The tendency manifested in the first two versions of the CCNC was of a non-confessional Religious Education. A tendency that delineated the function of the Religious Education as debating religion, but not giving direction on any religious side. This position was an evolution of the first historical perspective more associated to the confessional catechesis. It also went beyond the former interpretation of an inter-confessional ecumenism, which kept the superiority of the Christianity over the other religions. As such, in this paper we adopt the argument that the decision of the Supreme Court, of six votes against five, is a reversal of what seemed to be a much more productive path on the Religious Education.Keywords: Religious Education. Brazilian Supreme Court. Confessional. Inter-confessional. Non- confessional.Enviado: 23-01-2018 - Aprovado e publicado: 12-2018

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