CARGA TRIBUTÁRIA: UMA PROPOSTA PARA SUA AVALIAÇÃO QUALITATIVA

Detalhes bibliográficos
Ano de defesa: 2009
Autor(a) principal: Oliveira, Marcelo dos Santos de
Orientador(a): Não Informado pela instituição
Banca de defesa: Não Informado pela instituição
Tipo de documento: Dissertação
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Programa de Pós-graduação em Sistemas de Gestão
Segurança do Trabalho, Meio-ambiente, Gestão pela Qualidade Total
Programa de Pós-Graduação: Não Informado pela instituição
Departamento: Não Informado pela instituição
País: Não Informado pela instituição
Palavras-chave em Português:
Link de acesso: https://app.uff.br/riuff/handle/1/19098
Resumo: Such a long time, the situation of the high tax burden has been discussed in Brazil. However, this statement make us asking if the results produced by the public actions, promoted obligatorily by the government, offered to people and financed with the mainly proceeding resources of the tax contribution, are compatible with the level of this collection. The public actions of the Brazilian State responsibility and, that is going to be discussed in this research are, mainly, those that determine the social order considering the factors of longevity, education and income population, those are based on social security, health and welfare; education, culture and leisure. This report intend to offer a counterpoint about a very used analysis criterion of the tax burden volume, based on its comparation with the GNV - gross national product, as it says in the record of Results of the National Treasury spread by the Finance Ministry. This criterion consider only the economic dimension of the tax burden, ignoring the correlation between the public actions performance under the government responsibility, available to the population and reflected on its development, and the tax collection of this mentioned population