Alíquota de tributos federais incidentes sobre bebidas frias
Autor(a) principal: | |
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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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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. Moreover, was used the type of documentary research, with the method of study comparative analysis of technical and historical.Submitted by Juliana Pereira (juliana.pereira@ucb.br) on 2014-03-18T16:22:31Z No. of bitstreams: 2 license_rdf: 20168 bytes, checksum: 288037d582f66c131a3b54761360a7bc (MD5) Susana Gonçalves Lopes.pdf: 666677 bytes, checksum: 77dc99c9a993949c8b18cbbabf361ca3 (MD5)Approved for entry into archive by Kelson Anthony de Menezes(kelson@ucb.br) on 2014-03-21T20:52:38Z (GMT) No. of bitstreams: 2 license_rdf: 20168 bytes, checksum: 288037d582f66c131a3b54761360a7bc (MD5) Susana Gonçalves Lopes.pdf: 666677 bytes, checksum: 77dc99c9a993949c8b18cbbabf361ca3 (MD5)Made available in DSpace on 2014-03-21T20:52:38Z (GMT). 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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 |
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2014-03-21T20:52:38Z 2016-10-10T03:37:08Z 2017-01-25T18:41:28Z |
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info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/bachelorThesis |
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publishedVersion |
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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