scholarly journals Leão solidário: imposto de renda revertido em filantropia / Lion solidarity: income tax returned into philanthropy

2021 ◽  
Vol 3 (5) ◽  
pp. 4050-4053
Author(s):  
Anne Karoline Bandeira Bonfim Leal ◽  
Tiago Bomfim Claudino ◽  
Elisete Teresa de Sousa ◽  
Joelson da Conceição Feitosa
Keyword(s):  

A presente pesquisa investigou as possibilidades e formas de realização de doação de parte do Imposto de Renda (IR) do contribuinte para instituições filantrópicas. Para tanto realizou-se uma pesquisa em duas fases: bibliográfica para se debruçar sobre a legislação pertinente ao tema e após pesquisa de campo em que se realizou campanha em escolas e órgãos públicos para esclarecer e incentivar as pessoas físicas a fazerem a doação de até 6% do tributo, caso o façam ao longo do ano. Se o donativo ocorrer no período da declaração, o percentual máximo é de até 3%. Em todas as situações os valores são utilizados como abatimento. O que significa dizer que em vez de destinar esse valor ao governo a quantia será transferida para entidades beneficentes e ao doar, o contribuinte pagará menos Imposto de Renda. Ao final, constatou-se que essa é uma forma de beneficiar as instituições filantrópicas da nossa cidade além de conseguir pagar menos imposto de renda com essa doação promovendo assim maior justiça social ao nosso redor.

2018 ◽  
Vol 9 (12) ◽  
pp. 1042-1046
Author(s):  
Tadeo Armando Barrón López ◽  

The following text will show the different tax forms for a newly created company to become competitive, analyze the subsidies they have in a federal tax (Income Tax), compare the tax incorporation regime (RIF) with The old regime of small taxpayers (REPECO), analyzes the advantages and disadvantages of the appropriate use of RIF for start-ups, and finally, the tax incorporation regime is compared with similar ones in Latin America, reflecting on tax contributions Which each government has to raise so that its governments are efficient and effective within a country.


2018 ◽  
pp. 356-358
Author(s):  
Oleg I. Mariskin

The review on the book: Kirillov A. K. From the Poll Tax to Income Tax: Tax Reforms of Capitalistic Russia and Their Implementation in Western Siberia in the second half of the XIX – early XX century. Novosibirsk, 2017, 178 p.


e-Finanse ◽  
2019 ◽  
Vol 15 (1) ◽  
pp. 45-58
Author(s):  
Marzanna Poniatowicz ◽  
Agnieszka Piekutowska

AbstractThe aim of the paper is to analyse the effects of economic immigration on subnational government finance (SNG) in Poland. The goal to achieve is to answer the following research question: what are the fiscal effects of immigration on SNG budget revenues and expenditures. To answer this question, logarithmic models were developed. The analysis refers to the years 2007-2016. In this respect, data from Statistics Poland - referring to budget revenues and expenditures of communes, cities of district status, districts and voivodeships - were used. As far as immigration statistics are concerned, data from the Ministry of Family, Labour and Social Policy were used. The results indicate an increase in both revenues and expenditures of SNG as a result of immigration. Such results can be explained inter alia by the nature of migration - research were focused on economic immigration. Results confirm that the level of employment of foreigners is one of the determinants shaping the fiscal effect of immigration. Moreover, the impact of economic immigration on SNG budget revenues and expenditures depends on the structure of this budget. This explains the differentiated results of the analysis of the impact of immigration on SNG in different countries. The positive correlation between immigration and SNG revenues in Poland can be associated with a high share of subnational governments in personal income tax revenues as this tax is one of the main categories of SNG revenues. Furthermore, results show that the impact of immigration on local government budgets in Poland is modest. This confirms the conclusions drawn by other authors (e.g. Auerbach and Oreopoulos), that in the long term, immigration cannot be considered as a potential instrument for resolving fiscal imbalances.


2020 ◽  
Vol 23 (7) ◽  
pp. 800-823
Author(s):  
A.A. Razuvaeva ◽  
N.V. Pokrovskaya

Subject. This article assesses the role of tax incentives for the Russian business' investment behavior. Objectives. The article aims to identify the relationship between the corporate income tax burden as an indicator responding to tax benefits application and the investment activities of Russian companies. Methods. For the study, we used the methods of analysis and synthesis, and the systems approach. The analysis covers the period from 2012 to 2018. The data of the Russian Federal State Statistics Service, Federal Tax Service of Russia, and the Ministry of Finance of the Russian Federation are the source of information for analysis. Results. The article summarizes the characteristics of the investment activity of the Russian business. However, the article does not reveal any obvious relationship between the income tax burden and the investment activity of the Russian business in the 2010s. There is also no link found between fixed investment and return on assets. Conclusions. The increase in income tax burden in the late 2010s, accompanied by a decrease in profitability, poses a threat to the active investment development of Russian organizations.


1929 ◽  
Vol [1929] VLR ◽  
pp. 322-326
Keyword(s):  

1876 ◽  
Vol 29 VLR ◽  
pp. 735-742
Keyword(s):  

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