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The Individual Microentrepreneur or MEI, is the business model for that person who works on their own, sets up their business and is the sole owner of that business, with the modernization of commerce and the competitiveness of the job market aligned with unemployment. People tend to open their own business, which does not always mean formalization. After the changes in tax collection for small and medium-sized entrepreneurs, there is an increase in these formalized micro-entrepreneurs. This study addresses the theoretical aspects of taxation regimes and their characteristics, the impact of the tax burden and the profile of the MEI of Juazeiro do Norte, with the objective of analyzing the relationship between the most common problems faced by individual microentrepreneurs and the tax burden. applied and identify the profile of this category. The study was carried out with microentrepreneurs who agreed to participate in the research that took place for convenience in the city center, with a basic exploratory nature and a descriptive objective with a qualitative and quantitative approach. It ran from August to October 2024, and the research was carried out from April 4 to 6, 2024. Presenting as its main result the perception that the subjects studied have an understanding of the tax burden currently applied and its characteristics, as well as one party recognizes the importance of managing these taxes in line with the financial and administrative control of the business, however the majority reported not relating the company's management with the tax burden. [ABSTRACT FROM AUTHOR]

Brazilian tax matters are characterized by complexity, diverse legislation, and difficulties in complying with the requirements imposed by tax authorities. This article aims to elucidate the impact of the adopted tax treatment and its viable possibilities in the management, accounting, and tax aspects on the profitability of Pinus forestry cultivation in southern Brazil. It combines three types of producers with three different groups of management regimes, encompassing a production scale ranging from 10 to 50 hectares. Five distinct taxation possibilities and their variations were utilized based on an analysis of cash flows and financial feasibility indicators for forest projects. Situations involving two management regimes with two thinning cycles and corporate tax treatment, assuming profits from clear-cutting on a planting scale of at least 25 years old, yield the most favorable economic returns. [ABSTRACT FROM AUTHOR]

This paper criticizes the supply-side economic policy promoted by the UK government under Prime Minister Liz Truss. According to the conventional interpretation, the stagnation and productivity crisis in the UK economy is due to the excessive tax burden on large corporations and the tax burden on the richest 1%. If these tax liabilities were reduced, it would increase the profitability of investment, demand and the rate of growth. This would translate into better incomes and higher levels of employment. This story is based on the Laffer curve and associated with the "trickle down" hypothesis, falsified by empirical evidence. Tax reductions for the richest people worsen the distribution of income, and do not raise income or employment. The cause and effect is from profits to investment and growth; not from spending to profits and growth. [ABSTRACT FROM AUTHOR]

Purpose - This research was aimed at verifying the influence of the tax burden on the value added produced by publicly traded companies listed in Brazil Bolsa Balcão (B3). Design/methodology/approach - The study had a quantitative approach and the sample period was from 2010 to 2016. Given the complexity of the Brazilian tax burden - characterized by high tax rates and confusing legislation - and the importance of value added as an accounting metric with economic impact, this research relied on the public choice theory and the elasticity of taxable income to analyze the relationship between the level of tax burden and the process of wealth generation in Brazilian companies. Findings - The empirical evidence found in this study corroborates the theoretical understanding that the tax burden in Brazil exerts a negative influence on the value added produced by companies. Practical and Social implications - This conclusion is a relevant assessment for society as a whole, as it is necessary to protect and maximize companies' wealth-adding process, since it is the resources produced by companies that will be shared in the economy with society, whose development depends on the wealth creation process. Originality - The use of the added value produced as a metric of efficiency or saturation of the tax burden borne by companies in the Brazilian market. [ABSTRACT FROM AUTHOR]

The objective of the present work is to analyze the governance of tax burden of medicine to treat the main chronic non-communicable diseases (CNCDs) in Brazil and the institutional and economic perspectives for tax exoneration of medicine for human use. The bibliographic and document research have been used to identify the main taxes imposed on medicine, the public access policies of CNCDs's medicines and the possibility of tax exoneration. The results show that the pharmaceutical sector tax governance in conjunction with Brazilian tax system is complex. The revenue of this sector has not been affected by the 2012 - 2017 crises. It was found that Brazil had the biggest tax burden on medicine in the world, 32% in 2019. There six exoneration projects that waited for vote both in the Senate and Chamber of Deputies. However, none of the projects tackled the CNCDs. A medicine tax exoneration is unfeasible for governments taking into account the Brazilian economic and budgetary scenario lately. It is recommended the implementation of a specific CNCDs tax exoneration project as a public policy, since it would not strongly impact the government revenue. [ABSTRACT FROM AUTHOR]

The objective is to analyze the impacts of the reduction of the Tax on Industrialized Products (IPI) on motor vehicles on the prices of 37 sectors of the economy; subsequently, see if such impacts would be more pronounced if subsidies equivalent to that reduction were applied to other key sectors of the economy. To perform these evaluations, an input-output model was constructed and employed, using the Resources and Uses Tables provided by the Brazilian Institute of Geography and Statistics (IBGE) for 2013. The results show that the effects on reductions prices are higher and reach more sectors when the subsidy is applied to key sectors of the economy, such as the manufacturing of organic/inorganic chemicals, resins and elastomers; production of pig iron/ferroalloys, steel and seamless steel tubes; and electricity, natural gas and other utilities. [ABSTRACT FROM AUTHOR]

Purpose: The objective of this research was to analyze the behavior of the Tax on the Ownership of Automotive Vehicles (IPVA) in relation to the increase of its rates in 2016 during the Brazilian economic recession started at the end of 2014. Methodology: Using a quantitative panel data analysis of the 26 states of the Brazilian Federation and the Federal District between 2004 and 2016, the research was based on the theory of public choices, tax capacity and elasticity of tax revenue, proposing a regressive model to estimate the reflection of the IPVA rate increase during the economic recession in the tax collection, using as variables the IPVA collection by licensed vehicles, GDP per capita, population size and the unemployment rate. Results: The results obtained point to a saturation of the economic capacity of the taxpayers of that tax, corroborating the hypothesis that the economic recession may have affected the contributory capacity, so that the increase of the IPVA rate during the economic recession may have favored its defaulting the tax. Contributions of the Study: The study can contribute to broaden the understanding of the consequences related to fluctuations in tax burden and the decision-making process in the public sector regarding the adoption of a fiscal policy that strives for efficiency and balance, between tax burden and taxpayers' economic capacity, with In order to counteract trends in economic depression and inflation in economic cycles, it is necessary to reduce the tax burden, so that the collection remains at the level to maintain budget balance and attention to expected public spending. [ABSTRACT FROM AUTHOR]

The objective of the article was to verify the relationship between factors of the institutional environment and the global competitiveness indicator (GCI) in the year 2016. For this, a descriptive research was conducted, through documentary analysis and quantitative approach in a sample of 134 countries listed in the Global Competitiveness Report and the Corruption Perceptions Report. As a dependent variable, the Global Competitiveness Index (GCI) was used and, as explanatory variables of the institutional environment, the perception of corruption (CPI), GDP per capita (in US $) and the tax burden of each country were considered. Data were analyzed through descriptive statistics, Person correlation and multiple linear regression. The results showed that global competitiveness is positively correlated with the perception of corruption and economic growth, and that the American, Asian and European continents presented statistically significant results when related to competitiveness. It has also been pointed out that the countries with the highest degree of competitiveness are less prone to corruption and that the more competitive nations show a trend towards greater economic growth. [ABSTRACT FROM AUTHOR]

This paper analyzes the difficulties in raising tax revenue for the central government in a post-agreement era. Through an analysis of main components and stylized facts it is found that there are not enough monetary resources available to implement the peace agreement. This may result in an incomplete implementation of the agreement and a revision of public spending in education, pension system, health system, rural economy, debt service, transport infrastructure and strengthening the DIAN to increase and redistribute the tax burden. [ABSTRACT FROM AUTHOR]

This article aims to determine which taxes contributed most to the increase of the Brazilian tax burden, considering the tax on goods and services, wages, income, foreign trade and patrimony. It was found that only from 1995 to 1999, the behavior of the tax burden on the category of goods and services presents adherence with the theoretical assumptions of Laffer and the Cofins belonging to the group of goods and services was the largest contributor to the increased of tax burden in Brazil. [ABSTRACT FROM AUTHOR]

This article analyzes the processes and contexts of olive growing in San Rafael, Mendoza, from the year 2000 onwards, during the periods of boom, fall and stagnation caused by climate scourges and by structural and current processes related to international, national and local contexts. These processes and their consequences will make it possible to understand the latest transformations in the sector and the possible perspectives of this regional production process, and to improve the knowledge of its tensions and fluctuations. On the basis of the theoretical framework of the regional economies, we consider the fluctuations that the activity undergoes and that depends not only on the environmental features but also on institutional, economic, historical, cultural and social aspects with all the asymmetries involved in the development of each one of them. For this purpose, primary and secondary sources were used, such as legislation related to the activity, interviews with key referents, statistics, scientific articles and journals and local and provincial newspapers. [ABSTRACT FROM AUTHOR]

Traditionally, some countries have been using the Corporate Income Tax as a way of, starting from relatively high nominal tax rates, encourage certain economic activities through incentives or bonuses that allow considerably reduce actual business taxation. In contrast, other member states have chosen to directly lower the tax rate, regardless of other incentives, thus bringing the nominal taxation to effective. This research aims to analyze the discrepancies in the taxation of corporate income tax between different Eurozone countries for the period 2000-2013, noting the differences between the statutory (STR) and effective tax rates (ETR) of listed companies. In this way, this work locates the idea of the European Commission to adopt a common corporate tax in its current context, determining which countries exercise greater fiscal pressure on the results of their companies. [ABSTRACT FROM AUTHOR]

Considering the high tax burden, the complex tax legislation in Brazil, and the need to qualify professionals for the labor market, this study aims to compare the accounting students' perceptions, freshmen and graduates, in relation to the Brazilian tax burden. To achieve this objective, a questionnaire adapted from Curcino, Ávila and Malaquias (2013) was applied in three Higher Education Institutions located in the Brazilian Federal District. The chi-square test was used in order to assess differences between the freshmen's and graduates' responses of each institution. Regarding the specific knowledge, there were two institutions that freshmen's and graduates' responses showed few significant differences and one institution that freshmen's and graduates' responses showed most significant differences. A greater number of students of the former institutions work since the beginning of the course and are in a higher age group if compared to the students of the institution in which significant differences were found. This contributed to the results, since it was found that younger beginner students who do not work had a tendency to be indifferent in their responses. Finally, regarding the respondents' perception about the tax burden in Brazil, the students of the three institutions showed a negative view. [ABSTRACT FROM AUTHOR]

The Theory of Constraints TOC preaches that any company in search of its ultimate goal which could be to earn money comes up against constraints which affect and determine the gain. Among the various constraints that could be found, the tax burden is characterized in limiting the highest organizational profit and also for being a permanent constraint. The main objective of this study is to analyze the contribution of TOC in the reduction of tax impact, through the process of reasoning as a coordinating means of tax planning strategies. A research exploratory was adopted with procedures from secondary source, a field research quantitative in character. The results pointed out that the philosophy of TOC, usually targeted to the manufacturing process, has shown to be useful and relevant if applied to tax management. [ABSTRACT FROM AUTHOR]