Alíquota de tributos federais incidentes sobre bebidas frias

Detalhes bibliográficos
Autor(a) principal: Lopes, Susana Gonçalves
Data de Publicação: 2012
Idioma: por
Título da fonte: Repositório Institucional da UCB
Texto Completo: https://repositorio.ucb.br:9443/jspui/handle/10869/2828
Resumo: Direito
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spelling Lopes, Susana Gonçalves2014-03-21T20:52:38Z2016-10-10T03:37:08Z2017-01-25T18:41:28Z2014-03-21T20:52:38Z2016-10-10T03:37:08Z2017-01-25T18:41:28Z2012-11-08LOPES, Susana Gonçalves. Alíquota de tributos federais incidentes sobre bebidas frias. 2012. 68 f. Monografia (Graduação) - Universidade Católica de Brasília, Brasília, 2012.https://repositorio.ucb.br:9443/jspui/handle/10869/2828DireitoA presente dissertação visa discorrer sobre a aplicação da alíquota específica no âmbito dos tributos federais incidentes sobre bebidas frias. Para tanto, primeiramente fez-se uma breve análise sobre a origem da tributação do imposto sobre o consumo, na Europa e no Brasil. Em seguida, examinou-se a legalidade da utilização da alíquota específica, no caso brasileiro. À luz desses elementos, foram avaliados os regimes especiais fundados em alíquotas específicas no setor de bebidas frias. Adotou-se o tipo de pesquisa bibliográfica, com método dedutivo e técnica de análise textual, temática e interpretativa. Também, foi utilizado o tipo de pesquisa documental, com método de estudo comparativo e técnica de análise histórica.The theory seeks to describe the rate of specifies under federal taxes incidents on cold beverages. Consisting of a brief analysis of the origin of taxation of excise duty, in Europe and Brazil. It was based on legality as a specific rate, in the brazilian case. In this context, the systems were evaluated special rates based on specific sector of cold beverages. It was used in this case literature search, and with the deductive method technique of textual analysis, thematic and interpretative. 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dc.title.pt_BR.fl_str_mv Alíquota de tributos federais incidentes sobre bebidas frias
title Alíquota de tributos federais incidentes sobre bebidas frias
spellingShingle Alíquota de tributos federais incidentes sobre bebidas frias
Lopes, Susana Gonçalves
Objeto de incidência
Fato gerador
Base de cálculo
Imposto sobre Produtos Industrializados - (IPI)
Bebidas Frias
Direito
Object of incidence
Fact generator
Basis
Cold Beverages
title_short Alíquota de tributos federais incidentes sobre bebidas frias
title_full Alíquota de tributos federais incidentes sobre bebidas frias
title_fullStr Alíquota de tributos federais incidentes sobre bebidas frias
title_full_unstemmed Alíquota de tributos federais incidentes sobre bebidas frias
title_sort Alíquota de tributos federais incidentes sobre bebidas frias
author Lopes, Susana Gonçalves
author_facet Lopes, Susana Gonçalves
author_role author
dc.contributor.author.fl_str_mv Lopes, Susana Gonçalves
dc.subject.por.fl_str_mv Objeto de incidência
Fato gerador
Base de cálculo
Imposto sobre Produtos Industrializados - (IPI)
Bebidas Frias
Direito
Object of incidence
Fact generator
Basis
Cold Beverages
topic Objeto de incidência
Fato gerador
Base de cálculo
Imposto sobre Produtos Industrializados - (IPI)
Bebidas Frias
Direito
Object of incidence
Fact generator
Basis
Cold Beverages
dc.description.pt_BR.fl_txt_mv Direito
dc.description.abstract.por.fl_txt_mv A presente dissertação visa discorrer sobre a aplicação da alíquota específica no âmbito dos tributos federais incidentes sobre bebidas frias. Para tanto, primeiramente fez-se uma breve análise sobre a origem da tributação do imposto sobre o consumo, na Europa e no Brasil. Em seguida, examinou-se a legalidade da utilização da alíquota específica, no caso brasileiro. À luz desses elementos, foram avaliados os regimes especiais fundados em alíquotas específicas no setor de bebidas frias. Adotou-se o tipo de pesquisa bibliográfica, com método dedutivo e técnica de análise textual, temática e interpretativa. Também, foi utilizado o tipo de pesquisa documental, com método de estudo comparativo e técnica de análise histórica.
The theory seeks to describe the rate of specifies under federal taxes incidents on cold beverages. Consisting of a brief analysis of the origin of taxation of excise duty, in Europe and Brazil. It was based on legality as a specific rate, in the brazilian case. In this context, the systems were evaluated special rates based on specific sector of cold beverages. It was used in this case literature search, and with the deductive method technique of textual analysis, thematic and interpretative. Moreover, was used the type of documentary research, with the method of study comparative analysis of technical and historical.
description Direito
publishDate 2012
dc.date.issued.fl_str_mv 2012-11-08
dc.date.accessioned.fl_str_mv 2014-03-21T20:52:38Z
2016-10-10T03:37:08Z
2017-01-25T18:41:28Z
dc.date.available.fl_str_mv 2014-03-21T20:52:38Z
2016-10-10T03:37:08Z
2017-01-25T18:41:28Z
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dc.identifier.citation.fl_str_mv LOPES, Susana Gonçalves. Alíquota de tributos federais incidentes sobre bebidas frias. 2012. 68 f. Monografia (Graduação) - Universidade Católica de Brasília, Brasília, 2012.
dc.identifier.uri.fl_str_mv https://repositorio.ucb.br:9443/jspui/handle/10869/2828
identifier_str_mv LOPES, Susana Gonçalves. Alíquota de tributos federais incidentes sobre bebidas frias. 2012. 68 f. Monografia (Graduação) - Universidade Católica de Brasília, Brasília, 2012.
url https://repositorio.ucb.br:9443/jspui/handle/10869/2828
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