Resumen El objetivo del trabajo es exhibir la tendencia en la utilización de mujeres en la comisión de delitos económicos, con particular referencia al delito de evasión fiscal en la República Argentina. Para ello, metodológicamente, se recurre a la doctrina que ha analizado el problema, que aún es escasa, y principalmente a la jurisprudencia reciente de los Tribunales de dicho país. En los últimos años, los tribunales especializados en materia tributaria, penal tributaria y contenciosa tributaria destacan uno de los patrones socioculturales más perniciosos que existe, el uso de mujeres para delictivos en sentencias que se proponen ver los hechos con perspectiva de género. En general, estas maniobras se cometen con mujeres vulnerables y de bajos recursos, aunque también se advierte en mujeres sin esa condición, familiares -madres, esposas e hijas- de los autores materiales de los diferentes delitos. A modo de conclusión, en el trabajo se destaca que el fenómeno conocido como feminización de la pobreza lleva a mujeres a ser parte de maniobras delictivas que otros cometen en las que son utilizadas como accionistas o como presidentas de empresas creadas al único efecto de delinquir.

Resumo O objetivo do trabalho é exibir a tendência de utilização de mulheres na comissão de delitos econômicos, com referência particular ao delito de evasão fiscal na República Argentina. Para isso, metodologicamente, recorre-se à doutrina que analisou o problema, que ainda é escassa, e principalmente à jurisprudência recente dos Tribunais de dicho país. Com efeito, nos últimos anos os tribunais especializados em matéria tributária, tanto tributários penais como tributários de conteúdo, em sentenças que se propuseram uma visão dos hechos com perspectiva de gênero se destacam especialmente um dos patronos socioculturais mais perniciosos que existem que são o uso de mulheres com multas delitivas. Geralmente, se ele for levado a cabo com mulheres vulneráveis e de baixos recursos, mas também se aconselhará a mulheres sem suas condições, em geral familiares - mães, esposas e hijas - dos verdadeiros autores materiais dos diferentes delitos. Para concluir, no trabalho se destaca que o fenômeno conhecido como feminização da pobreza leva as mulheres a ser parte de maniobras delictivas que outras ocorrem nas que são utilizadas como acionistas ou como presidentes de empresas criadas como único efeito de delinquência.

Abstract The objective of this paper is to show the trend in the use of women in the commission of economic crimes, with particular reference to tax evasion in Argentina. To this end, methodologically, we resort to the doctrine that has analysed the problem, which is still scarce, and mainly to the recent jurisprudence of the Courts of that country. In fact, in recent years, the courts specialized in tax matters, both tax criminal and tax litigation, in judgments that have proposed a vision of the facts with a gender perspective, especially highlight one of the most pernicious socio-cultural patterns that exists, which is the use of women for criminal purposes. Generally, it is carried out with vulnerable and low-income women, although it is also observed in women without this condition, generally relatives - mothers, wives and daughters - of the real perpetrators of the different crimes.By way of conclusion, the paper highlights that the phenomenon known as the feminization of poverty leads women to be part of criminal maneuvers that other actors commit in which they are used as shareholders or as presidents of companies created for the sole purpose of committing crimes typical of economic crime.

Resumen En este trabajo reconstruimos los envíos de remesas desde las tesorerías regionales que componían la Real Hacienda del Virreinato del Río de la Plata hacia la caja de Buenos Aires entre 1780 y 1800. Sobre la base de los libros mayores de contabilidad de la caja de Buenos Aires, estimamos los volúmenes de recursos que las cajas del interior rioplatense enviaron a la administración de hacienda de la capital. En una comparación con la evolución de los fondos del situado potosino (principal ingreso de la tesorería principal del Virreinato) buscamos evaluar la relevancia que los recursos aportados por otras jurisdicciones tuvieron en los ingresos de la caja de Buenos Aires. Consideramos la reconstrucción de estos valores como elemento fundamental para poder elaborar indicadores de presión fiscal durante las últimas décadas del siglo XVIII que logren diferenciar/identificar las cargas de las múltiples jurisdicciones fiscales que componían el sistema de la hacienda colonial (municipal, regional, corporativo, virreinal). Las principales fuentes utilizadas se componen de libros de contabilidad (mayores) de la caja de Buenos Aires, de la caja de Santa Fe, Caja de Mendoza y libros manuales de arbitrios de Santa Fe (Archivo General de la Nación).

Abstract In this paper we reconstruct the remittances sent from the regional treasuries of the Viceroyalty of the Río de la Plata to the Buenos Aires treasury between 1780 and 1800. Based on the accounting ledgers of the Buenos Aires treasury, we estimate the amounts of resources that the haciendas of the interior sent to the administration of the capital. In a comparison with the evolution of the funds of the "situado potosino" (main income of the main treasury of the Viceroyalty) we seek to evaluate the relevance that the resources provided by other jurisdictions had in the Buenos Aires treasury. We consider the reconstruction of these values as a fundamental element for stablishing fiscal pressure indicators during the last decades of the 18th century. Also, to identify the burdens of the multiple tax jurisdictions that made up the colonial real hacienda system (municipal, regional, corporate, viceroyalty). The main sources used are made up of accounting books of the treasuries of Buenos Aires, Santa Fe, Mendoza, and manual books of "arbitrios of Santa Fe" (Archivo General de la Nación)

ABSTRACT This research focuses on the review of previous studies that have applied econometric models in the various economic activities carried out in the Amazonas region. It employs a documentary methodology of bibliographic review focused on the state of the art, with the purpose of evaluating a general overview of economic research conducted in the Amazonas region. These studies provide sources of analysis for economic development in different economic sectors. As a result of an exhaustive search, it has been observed that there are limited studies in the fields of agriculture, tourism, services, as well as an analysis related to income, poverty, economic growth, and tax exemptions in the Amazonas region. This highlights the importance of variables in explaining economic growth in productive sectors. It is concluded that econometric models are essential for framing an analysis of economic development in our region. It is recommended that future research should focus on the field of production and how climate changes are affecting productivity in each economic activity.

RESUMEN Esta investigación se enfoca en la revisión de estudios previos que han aplicado modelos econométricos en las diversas actividades económicas que se llevan a cabo en la región de Amazonas. Se emplea una metodología documental de revisión bibliográfica centrada en el estado del arte, con el propósito de evaluar una visión general de las investigaciones económicas realizadas en la región de Amazonas. Estas investigaciones proporcionan fuentes de análisis para el desarrollo económico en los distintos sectores económicos. Como resultado de una búsqueda exhaustiva, se ha observado que existen escasos estudios en los sectores de agricultura, turismo, servicios, así como un análisis en relación con ingresos, pobreza, crecimiento económico y exoneración de impuestos en la región de Amazonas. Esto destaca la importancia de las variables en la explicación del crecimiento económico en los sectores productivos. Se concluye que los modelos econométricos son fundamentales para plantear un análisis del desarrollo económico en nuestra región. Se recomienda que las investigaciones futuras se centren en el ámbito de la producción y en cómo los cambios climáticos están afectando la productividad en cada actividad económica.

The South African mineral resource royalty system, initiated in 2010, employs a hybrid ad valorem approach tied to profitability ratios. This rate is then applied to the total revenue from mineral sales. In this article we explore how the profitability ratio in the mineral resource royalty formulae interacts with the gold tax formula as applied to South African gold mines, devising a strategy for cut-off grade optimization. The study focuses on nine narrow, tabular-reef (Witwatersrand) gold mines. The approach involves a mixed-integer cut-off grade optimizer utilizing Excel Solver, incorporating relevant royalty and income tax formulae. Different mineral resource royalty cost scenarios were examined. Ignoring these costs in the break-even analysis lowers the cut-off grade but slightly boosts profits compared to considering expected costs. The developed optimizer model, recognizing the profitability aspect of the mineral resource royalty and income tax formulae, yielded a 6% lower cut-off grade than the base case. This is significant for increasing mine life. While the profit differences are marginal (0.2% compared to the break-even base case), substantial improvements were noted: a 6% increase in stope tons above cut-off grade, and a 4% rise in total revenue. Enhanced resource utilization (3% extra gold kilograms) reduces necessary development and overall costs, allowing for a reduction in the cut-off grade and ultimately, more profit.

Resumen El objetivo fue estimar el impacto que tendrán los precios de garantía y de mercado del maíz blanco sobre el impuesto predial rústico para el 2023. Se utilizaron datos del Sistema de Información Agropecuaria y Pesquera (SIAP, 2022). El método utilizado es el deductivo y la investigación es de tipo explicativa y descriptiva. Los resultados indican que otorgar precios de garantía solo a productores de hasta 15 hectáreas y, excluir a los que sembraron más allá de esa superficie, afectará la recaudación. Entre los hallazgos se tiene la importancia de la siembra de maíz blanco para financiar obras públicas en comunidades rurales. Su originalidad radica relacionar la producción del maíz con el principal impuesto local de los gobiernos municipales: el predial. Por limitaciones no se pudo tener acceso al mecanismo de recaudación descentralizado, a partir de junio del presente año, para administrar dicho tributo.

Abstract The objective was to estimate the impact that the guarantee and market prices of white corn will have on the rustic property tax for 2023. Data from the Agricultural and Fisheries Information System (SIAP, 2022) were used. The method used is deductive and the research is explanatory and descriptive. The results indicate that granting guaranteed prices to producers of up to 15 hectares and excluding those who sowed beyond that area, will affect the collection. Among the findings is the importance of planting white corn to finance public works in rural communities. Its originality lies in the studied relationship production of corn with the main local tax of municipal governments: the predial. Due to limitations, it was impossible to have access to the decentralized collection mechanism, as of June of this year, to administer said tax.

ABSTRACT At present, it is observed that individuals significantly increase the value of their assets, in many cases, such increases have no justification, so they omit the payment of their taxes, generating a low tax collection in the country. The objective of this research work was to analyze the criteria that allow the detection of the unjustified increase in wealth of Peruvian individuals. The methodology applied was qualitative, phenomenological design, with a non-probabilistic sampling based on the professional experiences of three experts in tax matters. The result was that the tax administration applies certain criteria, classified under the following headings: financial system, social, informality, auditing and digitalization. The most important criteria during the COVID 19 pandemic were e-commerce and social networks, used to generate income and evade taxes. It is concluded that natural persons incur in unjustified asset growth, due to lack of knowledge, because they do not wish to formalize or because they do not have a technical accounting team to guide them in the aforementioned criteria. It is suggested that the tax administration should supervise the new criteria related to digitalization in order to reduce unjustified capital gains in Peru.

RESUMEN En la actualidad, se observa que las personas naturales incrementan significativamente el valor de su patrimonio, en muchos casos, dichos incrementos no tienen justificación alguna, por lo que omiten el pago de sus tributos, generando en el país una baja recaudación. El presente trabajo investigación tuvo como objetivo analizar los criterios que permiten la detección del incremento patrimonial no justificado en las personas naturales del Perú. La metodología aplicada fue de tipo cualitativo, diseño fenomenológico, tiene un muestreo no probabilístico basándose en las experiencias profesionales de tres expertos en materia tributaria. Obteniendo como resultado que la administración tributaria aplica ciertos criterios, clasificados en los siguientes rubros: sistema financiero, social, informalidad, fiscalización y digitalización. Siendo los criterios más resaltantes durante la pandemia COVID 19 el comercio electrónico y redes sociales, utilizados para generar ingresos y evadir impuestos. Se concluye que las personas naturales incurren en incremento patrimonial injustificado, por desconocimiento, porque no desean formalizarse o porque no cuentan con un equipo técnico contable que les oriente en los criterios antes mencionados. Se sugiere que la administración tributaria, deba fiscalizar a los nuevos criterios relacionados con la digitalización, para reducir el incremento patrimonial no justificado en el Perú.

ABSTRACT This study aims to analyze the impact of the tax regulatory framework in Ecuador and the Latin American region in relation to foreign exchange leakage and its impact on economic growth. A qualitative approach and a document review technique are used to examine the literature and current studies on progressive tax measures in Latin America. The results reveal that tax measures have contributed to increased tax collection and the financing of social programs, although challenges remain in terms of equity and administrative efficiency. The effectiveness of strategies such as exchange rate limitations in containing capital flight is highlighted. The analysis underlines the importance of a comprehensive approach, combining fiscal and macro prudential measures, to effectively address capital flight and promote economic stability in the region.

RESUMEN Este estudio tiene como objetivo analizar el impacto del marco normativo tributario en Ecuador y la región latinoamericana en relación con la fuga de divisas y su repercusión en el crecimiento económico. Se emplea un enfoque cualitativo y la técnica de revisión documental para examinar la literatura y estudios actuales sobre medidas fiscales progresivas en América Latina. Los resultados revelan que las medidas impositivas han contribuido al aumento de la recaudación fiscal y la financiación de programas sociales, aunque persisten desafíos en términos de equidad y eficiencia administrativa. Se destaca la eficacia de estrategias como las limitaciones cambiarias para contener la fuga de capitales. El análisis subraya la importancia de un enfoque integral, combinando medidas fiscales y macro prudenciales, para abordar eficazmente la fuga de capitales y promover la estabilidad económica en la región.

The purpose of this article is to demonstrate how the once-off increase in regional income that will result from investment in roads and the recurring increase in regional income that will stem from the use of economically viable new roads can be estimated. Once-off economic benefits occur because of the multiplier effect triggered by the initial investment expenditure on a road, while recurring economic benefits result from the income accelerator effect that use of the road during its service period will have. To determine the regional income multiplier effect of the investment expenditure on a proposed road during its construction period, it is necessary to estimate (i) the tax amounts included in the investment amount as a ratio of the total project investment amount, (ii) the monetary amount saved by project workers as a ratio of the total project investment amount, and (iii) the expenditure on imported project inputs as a ratio of the total project investment amount. An analysis that incorporates the above-mentioned three fund leakages from the circular flow of regional income will show that the representative income multiplier of South African rural paved road construction projects has a value of 4,58. The gross national income multiplier effect stemming from road construction expenditure can be categorised as follows: In the rating scale above, a gross national income multiplier effect stemming from road construction projects with a value of less than 2,00 is regarded as "poor", because such a multiplier value is usually associated with economically unviable road projects. Gross national road construction multiplier effects with a value of 2,00 or more are associated with economically viable projects. An analysis as referred to above will show that, with a once-off gross income multiplier value of 4,58, the construction of economically viable roads will afford the government a "very good" opportunity to generate income effectively, especially considering that the national economy-wide gross income multiplier in South Africa is 3,27, which shows that the gross income multiplier of road construction is 40% higher than the economy-wide gross income multiplier. The reasons why the once-off gross regional income multiplier stemming from construction expenditure on rural road projects is "very good" are as follows: Multiplier Rating 1 – 1,99 Poor 2 – 2,99 Satisfactory 3 – 3,99 Good 4 – 4,99 Very good < 5 Excellent (1) A substantial proportion of the payroll of road construction workers is subject to zero or low personal income tax rates. (2) The propensity to consume among rural, unskilled and semi-skilled workers (in areas where rural roads are constructed) is generally high, which implies a low savings leakage. (3) Labourers needed for road construction are usually recruited from (or from close by) the areas where a road is to be built. Furthermore, low-income earners tend to buy and consume goods that are produced locally. (4) Generally, there is a relatively small need to import economic resources for road construction projects. Items like timber, sand, stone, gravel, filling material, bitumen, cement, steel and most of the road construction equipment are of regional or, at least, South African origin. The pace at which an economically viable road will stimulate regional income will be reflected by the new traffic it induces and any existing traffic that it diverts from less beneficial roads. In the social cost-benefit analysis of a road, it is estimated by what proportion induced and diverted traffic will increase the road user surplus. This expected proportional increase in road user surplus will accelerate (stimulate) the once-off regional multiplier and is termed the "regional income stimulation factor". Project-driven induced investment activities - i.e. downstream investment activities made possible by the provision of the road - usually (a) involve technically more sophisticated construction projects than the analysed road itself, (b) require the importation of a greater proportion of finished goods and specialised equipment, and (c) involve more skilled and highly skilled workers, whose income is subject to high income tax rates and who exhibit a higher propensity for saving than unskilled workers. Such downstream activities will collectively have a greater leakage effect than that incorporated in the once-off regional multiplier pertaining to construction of the road, which will depress the magnitude of the recurring regional income accelerator. The different formulae used to calculate the recurring income accelerator are detailed in the body of the article.

Hierdie artikel dui aan hoe die eenmalige verhoging in streeksinkome wat uit investeringsbesteding tydens die bou van 'n pad spruit, en die herhalende bykomende streeksinkome wat uit die gebruik van 'n ekonomies geregverdigde nuwe pad spruit, deur onderskeidelik streeksinkomevermenigvuldigerontleding en streeksinkome-versnellerontleding beraam kan word. Om die effek van die streeksinkomevermenigvuldiger van die uitgawe verbonde aan die bou van 'n pad te bepaal, moet (i) die belastings wat by die bou-uitgawe ingesluit is, as 'n verhouding van die totale bou-uitgawe, (ii) die bedrae geld wat deur projekwerkers gespaar word, as 'n verhouding van die totale bou-uitgawe, en (iii) die besteding aan ingevoerde projekinsette, as 'n verhouding van die totale bou-uitgawe, bepaal word. Ontledings wat bogenoemde drie fondslekkasies uit die kringloop van streeksinkome in ag neem, toon dat die verteenwoordigende inkomevermenigvuldiger van Suid-Afrikaanse bouprojekte vir buitestedelike geplaveide paaie 'n waarde van 4,58 het. Op die beoordelingskaal van inkomevermenigvuldigerwaardes vir die bou van buitestedelike paaie bied dit aan die staat 'n "baie goeie" geleentheid om inkome te genereer, veral as in ag geneem word dat die gemiddelde inkomevermenigvuldiger van besteding in die Suid-Afrikaanse ekonomie 'n waarde van 3,27 het. Die formules waarmee die eenmalige inkomevermenigvuldiger beraam word, word in die liggaam van die artikel uiteengesit. Die herhalende versnelde streeksinkome wat uit die gebruik van 'n ekonomies lewensvat-bare pad spruit, is gelyk aan die produk van (a) die huidige waarde van die herhalende pad-gebruikersvoordele wat uit die gebruik van die pad spruit, en (b) die waarde van die streeks-inkomeversneller van die gebruik van die pad. 'n Streeksinkomeversneller wat as verstekwaarde kan dien in die ekonomiese-impakontleding van 'n ekonomies lewensvatbare geplaveide buitestedelike pad in gevalle waar dit nie haalbaar is om 'n projek-eie versneller te probeer beraam nie, word in die artikel bereken. Die formules waarmee die herhalende-inkomeversneller beraam word, word in die liggaam van die artikel uiteengesit.

Abstract The determination of the tax savings´ value and the impact of income tax on the firm valuation is related to the current tax systems. The tax effects imply cash out flow and savings, and, must be analyzed with the tax systems where the firm operates. Modigliani and Miller (1963) and Miller (1977) works suppose a classical system of income tax. The World Trade Organization (OCDE), identify seven tax systems classified into two large groups: integrated and classical. The paper reviews the existing models, particularly the General Model. Next, shows the value equations corresponding to the different tax systems. Through an analysis of cases, the impact on the variables of the tax system in which the firm operates is analyzed, according to the systems classified by the OECD.

Resumen La determinación del valor de los ahorros fiscales y el impacto del impuesto a la renta en la valuación de empresa depende del sistema tributario vigente en el mercado. Los efectos fiscales que implican pagos y ahorros deben analizarse con el sistema tributario donde opera la firma. Los trabajos de Modigliani y Miller (1963) y Miller (1977) suponen un sistema clásico de imposición a la renta. La Organización Mundial del Comercio (OCDE) identifica siete sistemas tributarios clasificados en dos grandes grupos: integrados y clásicos. El trabajo revisa los modelos existentes, particularmente el Modelo General. Seguidamente, expone las ecuaciones de valor correspondientes a los diferentes sistemas tributarios. Mediante un análisis de casos se analiza el impacto en las variables del sistema tributario en el que opera la firma, según los sistemas clasificados por la OCDE.

Abstract: Against the backdrop of market openness, the development of economic is facing new changes and challenges. Taxation, as an important tool for social redistribution, has a significant impact on the fulfillment of the goal of social equity. There are still many contradictions in the current tax systems in various regions, mainly manifested as imbalanced tax structures, weak regulatory capabilities and unequal tax burdens. The Western concept of tax fairness originated in the 17th century, with a long history and wide application. The analysis of its theory shed light on the improvement of the current tax system. In order to alleviate the current problems and contradictions in taxation, and enhance the rationality of the tax system, this article conducts in-depth research on the development context and evolution logic of Western tax fairness ideas. This article first conducts an effective study on the development context and evolution logic of Western tax fairness ideas in different periods, and, then, it delves into the development of Western tax fairness ideas and the evolution of the benefit principle and tax capacity principle. Finally, based on this, an explanation is provided on the improvement of the current tax system in practical development. In the process of social development, drawing on Western tax ideas has important practical values for establishing harmonious taxation and promoting the unity of social fairness and efficiency. Abstract openness challenges Taxation redistribution equity regions structures burdens th century application indepth depth periods then Finally efficiency

Resumo: Contra o pano de fundo da abertura do mercado, o desenvolvimento econômico está enfrentando novas mudanças e desafios. A tributação, como uma importante ferramenta de redistribuição social, tem um impacto significativo no cumprimento da meta de igualdade social. Ainda há muitas contradições nos sistemas tributários atuais, em várias regiões, manifestadas principalmente como estruturas tributárias desequilibradas, capacidades regulatórias fracas e cargas tributárias desiguais. O conceito ocidental de justiça tributária teve origem no século XVII, com uma longa história e ampla aplicação. A análise de sua teoria lança luz sobre o aprimoramento do sistema tributário atual. A fim de aliviar os problemas e as contradições atuais na tributação e aumentar a racionalidade do sistema tributário, este artigo realiza uma pesquisa aprofundada sobre o contexto de desenvolvimento e a lógica de evolução das ideias ocidentais de justiça tributária. Este texto empreende, primeiramente, um estudo eficaz sobre o contexto de desenvolvimento e a lógica de evolução das ideias ocidentais de justiça tributária em diferentes períodos e, em seguida, investiga o desenvolvimento das ideias ocidentais de justiça tributária e a evolução do princípio do benefício e do princípio da capacidade tributária. Por fim, com base nisso, é fornecida uma explicação sobre o aprimoramento do sistema tributário atual no desenvolvimento prático. No processo de desenvolvimento social, o uso de ideias tributárias ocidentais tem importantes valores práticos para estabelecer uma tributação harmoniosa e promover a unidade da justiça e eficiência social. Resumo mercado desafios social regiões desequilibradas desiguais XVII aplicação empreende primeiramente seguida nisso prático

ABSTRACT Purpose: This paper aims to verify whether the management of taxable income through aggressive tax practices negatively impacts the accuracy of market analysts’ forecasts. Originality/value: The central contribution of this study is to relate tax aggressiveness with more significant errors in analysts’ forecasts. Thus, the relevance of this paper is in showing that this practice can lead to a greater perception of companies’ risks and more significant informational asymmetry, in addition to influencing stock prices and resulting in lower analyst accuracy. Design/methodology/approach: This research paper was developed from regression models with panel data with random effects, also using estimators based on instrumental variables with the application of Jensen’s test to verify the validity of the generalized method of moments (GMM) estimation. The data were treated with the winsorization technique at the 1% level. Findings: A sample of companies listed on the B3 between 2010 and 2017 (with a total of 2,805 valid observations) showed that companies with higher tax aggressiveness are subject to a higher analyst forecast error. Thus, it is inferred that, for more aggressive companies, the degree of analyst predictability decreases. With this drop in the quality of analysts’ forecasts, the users of their forecasts and reports are more vulnerable to informational asymmetry. Purpose analysts Originality/value Originalityvalue Originality value Thus asymmetry Design/methodology/approach Designmethodologyapproach Design methodology approach effects Jensens Jensen s GMM (GMM estimation 1 level Findings B 201 2805 2 805 2,80 observations error decreases 20 280 80 2,8 28 8 2,

RESUMO Objetivo: O presente trabalho se propôs a verificar se o gerenciamento do lucro tributável por meio de práticas de agressividade tributária gera um impacto negativo na acurácia das previsões dos analistas de mercado. Originalidade/valor: A contribuição central deste estudo é a de relacionar a agressividade tributária com maiores erros nas previsões dos analistas. Com isso, a relevância deste estudo está em evidenciar que essa prática pode levar a uma maior percepção dos riscos das companhias e maior assimetria informacional, além de influenciar os preços das ações e acarretar menor acurácia dos analistas. Design/metodologia/abordagem: Esta pesquisa foi desenvolvida a partir de modelos de regressões com dados em painel com efeitos aleatórios. Também foram utilizados estimadores baseados em variáveis instrumentais com a aplicação do teste de Jensen para verificação da validade da estimação pelo método de momentos generalizado (generalized method of moments – GMM). Os dados foram tratados com a técnica de winsorização ao nível de 1%. Resultados: A partir de uma amostra composta por empresas listadas na B3 entre 2010 e 2017 (com um total de 2.805 observações válidas), os resultados mostraram que as empresas que apresentam maior agressividade tributária estão sujeitas a um maior erro de previsão dos analistas. Assim, infere-se que, para as empresas mais agressivas, o grau de previsibilidade dos analistas diminui. Com essa queda na qualidade da previsão dos analistas, os usuários de suas previsões e relatórios tornam-se mais vulneráveis à assimetria informacional. Objetivo mercado Originalidade/valor Originalidadevalor Originalidade valor isso informacional Design/metodologia/abordagem Designmetodologiaabordagem Design metodologia abordagem aleatórios generalized GMM. GMM . GMM) 1 1% Resultados B 201 2805 2 805 2.80 válidas, válidas , válidas) Assim inferese infere agressivas diminui tornamse tornam 20 280 80 2.8 28 8 2.

En un Brasil donde los indicadores de empobrecimiento de la población siguen aumentando, es preocupante el hecho de que las personas gasten dinero para comprar cigarrillo en lugar de usarlo en acciones para fortalecer los aspectos del bienestar de sus vidas y la de sus familias. A partir de la Encuesta Nacional de Salud brasileña realizada en 2019, se estimó la influencia del gasto en cigarrillo industrializado en el presupuesto familiar de los hogares donde vivía al menos un fumador, estratificado por características sociodemográficas. Los fumadores brasileños destinaron alrededor del 8% del ingreso per cápita mensual promedio del hogar para la compra de cigarrillos industrializados. El porcentaje del gasto mensual promedio en cigarrillos alcanzó casi el 10% de este ingreso entre los fumadores de 15 a 24 años y fue aún mayor para los que tenían educación primaria incompleta (aproximadamente el 11%). En el Norte y Nordeste del país, ese gasto superó el 9%. El estado con un mayor compromiso con los ingresos del hogar fue Acre (el 13,6%), seguido por Alagoas (el 11,9%), Ceará, Pará y Tocantins (todos con aproximadamente el 11%). Por lo tanto, nuestros resultados resaltan la importancia de fortalecer la implementación de medidas efectivas para reducir la proporción de fumadores, tal como la política tributaria. Así, el dinero que actualmente las personas destinan a la compra de cigarrillos podría utilizarse en la atención de sus necesidades básicas, contribuyendo a promover la salud y la mejora de la calidad de vida. aumentando familias 2019 fumador sociodemográficas 8 industrializados 10 1 2 11%. 11 11% . 11%) país 9 9% 13,6%, 136 13,6% , 13 6 13,6%) 11,9%, 119 11,9% 11,9%) Ceará todos tanto tributaria Así básicas vida 201 13,6 11,9 20 13, 11,

In a country whose indicators of population impoverishment continue to increase, it is concerning that individuals spend money to buy cigarettes instead of using this resource in actions that strengthen aspects of the well-being of their lives and that of their families. Based on the Brazilian National Health Survey conducted in 2019, the influence of spending on manufactured cigarettes on the family budget in households with at least one smoker was estimated, stratified by sociodemographic characteristics. Brazilian smokers allocated around 8% of their average per capita monthly household income to the purchase of manufactured cigarettes. The percentage of average monthly expenditure on cigarettes reached almost 10% of this income among smokers aged 15 to 24 and was even higher for those with incomplete elementary education (approximately 11%). In the North and Northeast regions of the country, this expenditure exceeded 9%. The state with the most significant impact on household income was Acre (13.6%), followed by Alagoas (11.9%), Ceará, Pará, and Tocantins (all with approximately 11%). Our findings, therefore, reinforce the importance of strengthening the implementation of effective measures, such as tax policy, to reduce the proportion of smokers. Thus, the money that individuals currently allocate to purchase cigarettes can be used to meet their basic needs, contributing to the promotion of health and improving the quality of life. increase wellbeing well being families 2019 estimated characteristics 8 10 1 2 11%. 11 11% . 11%) 9 9% 13.6%, 136 13.6% , 13 6 (13.6%) 11.9%, 119 11.9% (11.9%) Ceará Pará all findings therefore measures policy Thus needs life 201 13.6 (13.6% 11.9 (11.9% 20 13. (13.6 11. (11.9 (13. (11. (13 (11 (1 (

Em um Brasil no qual os indicadores de empobrecimento da população seguem aumentando, preocupa o fato de que indivíduos gastem dinheiro para comprar cigarro em vez de usarem esse recurso em ações que fortaleçam aspectos do bem-estar de suas jornadas de vida e de suas famílias. Estimou-se, a partir da Pesquisa Nacional de Saúde de 2019, a influência que o gasto com cigarro industrializado teve no orçamento familiar nos domicílios com pelo menos um fumante, estratificada por características sociodemográficas. Os fumantes brasileiros destinaram cerca de 8% do rendimento médio mensal domiciliar per capita para a compra de cigarros industrializados. O percentual do gasto médio mensal chegou a quase 10% desse rendimento, entre os fumantes de 15 a 24 anos, e foi ainda maior para aqueles com Ensino Fundamental incompleto (aproximadamente 11%). Nas regiões Norte e Nordeste do país, esse gasto ultrapassou os 9%. O estado com o maior comprometimento da renda domiciliar foi o Acre (13,6%), seguido por Alagoas (11,9%), Ceará, Pará e Tocantins (todos com aproximadamente 11%). Nossos achados reforçam, portanto, a importância de fortalecer a implementação de medidas efetivas de redução da proporção de fumantes, tal como a política tributária. Dessa forma, o dinheiro que atualmente é destinado pelos indivíduos à compra de cigarros poderá ser revertido no atendimento de suas necessidades básicas, contribuindo para a promoção da saúde e melhoria da qualidade de vida. aumentando bemestar bem estar famílias Estimouse, Estimouse Estimou se, se Estimou-se 2019 fumante sociodemográficas 8 industrializados 10 1 2 anos 11%. 11 11% . 11%) país 9 9% 13,6%, 136 13,6% , 13 6 (13,6%) 11,9%, 119 11,9% (11,9%) Ceará todos reforçam portanto tributária forma básicas 201 13,6 (13,6% 11,9 (11,9% 20 13, (13,6 11, (11,9 (13, (11, (13 (11 (1 (

En un Brasil donde los indicadores de empobrecimiento de la población siguen aumentando, es preocupante el hecho de que las personas gasten dinero para comprar cigarrillo en lugar de usarlo en acciones para fortalecer los aspectos del bienestar de sus vidas y la de sus familias. A partir de la Encuesta Nacional de Salud brasileña realizada en 2019, se estimó la influencia del gasto en cigarrillo industrializado en el presupuesto familiar de los hogares donde vivía al menos un fumador, estratificado por características sociodemográficas. Los fumadores brasileños destinaron alrededor del 8% del ingreso per cápita mensual promedio del hogar para la compra de cigarrillos industrializados. El porcentaje del gasto mensual promedio en cigarrillos alcanzó casi el 10% de este ingreso entre los fumadores de 15 a 24 años y fue aún mayor para los que tenían educación primaria incompleta (aproximadamente el 11%). En el Norte y Nordeste del país, ese gasto superó el 9%. El estado con un mayor compromiso con los ingresos del hogar fue Acre (el 13,6%), seguido por Alagoas (el 11,9%), Ceará, Pará y Tocantins (todos con aproximadamente el 11%). Por lo tanto, nuestros resultados resaltan la importancia de fortalecer la implementación de medidas efectivas para reducir la proporción de fumadores, tal como la política tributaria. Así, el dinero que actualmente las personas destinan a la compra de cigarrillos podría utilizarse en la atención de sus necesidades básicas, contribuyendo a promover la salud y la mejora de la calidad de vida.

Em um Brasil no qual os indicadores de empobrecimento da população seguem aumentando, preocupa o fato de que indivíduos gastem dinheiro para comprar cigarro em vez de usarem esse recurso em ações que fortaleçam aspectos do bem-estar de suas jornadas de vida e de suas famílias. Estimou-se, a partir da Pesquisa Nacional de Saúde de 2019, a influência que o gasto com cigarro industrializado teve no orçamento familiar nos domicílios com pelo menos um fumante, estratificada por características sociodemográficas. Os fumantes brasileiros destinaram cerca de 8% do rendimento médio mensal domiciliar per capita para a compra de cigarros industrializados. O percentual do gasto médio mensal chegou a quase 10% desse rendimento, entre os fumantes de 15 a 24 anos, e foi ainda maior para aqueles com Ensino Fundamental incompleto (aproximadamente 11%). Nas regiões Norte e Nordeste do país, esse gasto ultrapassou os 9%. O estado com o maior comprometimento da renda domiciliar foi o Acre (13,6%), seguido por Alagoas (11,9%), Ceará, Pará e Tocantins (todos com aproximadamente 11%). Nossos achados reforçam, portanto, a importância de fortalecer a implementação de medidas efetivas de redução da proporção de fumantes, tal como a política tributária. Dessa forma, o dinheiro que atualmente é destinado pelos indivíduos à compra de cigarros poderá ser revertido no atendimento de suas necessidades básicas, contribuindo para a promoção da saúde e melhoria da qualidade de vida.

In a country whose indicators of population impoverishment continue to increase, it is concerning that individuals spend money to buy cigarettes instead of using this resource in actions that strengthen aspects of the well-being of their lives and that of their families. Based on the Brazilian National Health Survey conducted in 2019, the influence of spending on manufactured cigarettes on the family budget in households with at least one smoker was estimated, stratified by sociodemographic characteristics. Brazilian smokers allocated around 8% of their average per capita monthly household income to the purchase of manufactured cigarettes. The percentage of average monthly expenditure on cigarettes reached almost 10% of this income among smokers aged 15 to 24 and was even higher for those with incomplete elementary education (approximately 11%). In the North and Northeast regions of the country, this expenditure exceeded 9%. The state with the most significant impact on household income was Acre (13.6%), followed by Alagoas (11.9%), Ceará, Pará, and Tocantins (all with approximately 11%). Our findings, therefore, reinforce the importance of strengthening the implementation of effective measures, such as tax policy, to reduce the proportion of smokers. Thus, the money that individuals currently allocate to purchase cigarettes can be used to meet their basic needs, contributing to the promotion of health and improving the quality of life.

Exchange of information is a mechanism that enables tax authorities to share tax information across borders. Exchange of information curtails harmful practices such as tax evasion and tax avoidance by promoting cooperation between tax authorities. Recent world events have seen unprecedented levels of globalisation and novel income-earning structures. Taxpayers earn income from streams that were previously unavailable. These developments have led tax authorities to implement policies that focus on improved financial transparency and better multilateral cooperation. This article argues for the implementation of blockchain technology to facilitate exchange of information in South Africa. Blockchain is a ledger that records and stores information on an online network. Blockchain's features make it conducive for use in cross-border administration and exchange of tax information. Blockchain creates a platform for financial transparency because data stored on the blockchain is reliable and accurate. Tax information is exchanged in real time, thereby reducing tax authorities' administrative burden and enhancing cooperation.

ABSTRACT: This article calculates the optimal marginal rates for the highest incomes for taxation of labor income, capital income and total income in Brazil. These estimates are important, especially because in the country there is a strong concentration of capital income in the Top 1%, much more than in labor income, and even so, a good part of this income is not taxed, such as profits and dividends. The results indicate that our estimates rates are much higher than what occurs in practice in Brazil, with the possible exception of labor income. ABSTRACT Brazil important 1 1% so taxed dividends

RESUMO: Este artigo calcula as alíquotas marginais ótimas para as rendas mais elevadas para a tributação da renda do trabalho, da renda do capital e da renda total no Brasil. Essas estimativas apresentadas são importantes, especialmente porque no país existe uma forte concentração da renda do capital na faixa de 1% mais rico, muito mais do que na renda do trabalho, e, ainda assim, boa parte desses rendimentos não são tributados, como lucros e dividendos. Os resultados apontam que as alíquotas calculadas são muito mais elevadas do que realmente ocorre na prática no Brasil, com a possível exceção do rendimento do trabalho. RESUMO trabalho Brasil importantes 1 rico assim tributados dividendos