The importance of law no. 8137/90 and instruments used in fighting for sefaz tax evasion no cearÃ
Autor(a) principal: | |
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Data de Publicação: | 2011 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da UFC |
Texto Completo: | http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=7777 |
Resumo: | The taxes grew in importance as the State received greater demands, and it was necessary a more active supervision, more committed to the exchequer. The administrative machinery has come to view the activity of the tax police as something essential, without which it could survive. Trying to reduce the tax evasion, the State of Cearà has implemented operating systems that inhibit and tried to reach the evaders. Oversight of operations Tax VAT on Goods and Services Rendered on Interstate Transportation and Communication has the means, and ways to combat crimes against the tax. And using a blow, inspecting, investigating, monitoring, observing and monitoring those who try to cheat the taxman. Law n. 8137/90 came as support to inhibit many of the tax fraudsters. It is an important part to be analyzed, defining the crimes that typify who works contrary to the laws of the ICMS. And at another way, the ways that the SEFAZ uses to elucidate so many irregularities in optimizing revenue and making the tax an instrument to create a more just and democratic society where everyone can enjoy the social and economic function of the tax. |
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Biblioteca Digital de Teses e Dissertações da UFC |
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info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisThe importance of law no. 8137/90 and instruments used in fighting for sefaz tax evasion no cearÃA importÃncia da lei n 8137/90 e os instrumentos utilizados pela sefaz no combate à sonegaÃÃo fiscal no cearÃ2011-02-28Frederico Augusto Gomes de Alencar00000000075http://lattes.cnpq.br/1967092532301413Marcelo Lettieri Siqueira11921831855http://lattes.cnpq.br/7186597896230355Ricardo Brito Soares00000000003http://lattes.cnpq.br/243908939033382258474584571GlÃuber Capistrano CamurÃaUniversidade Federal do CearÃPrograma de PÃs-GraduaÃÃo em Economia - CAENUFCBRFiscalizaÃÃo TributÃria ICMS Fraudadores do FiscoTax Police ICMS Tax FraudstersCIENCIAS SOCIAIS APLICADASThe taxes grew in importance as the State received greater demands, and it was necessary a more active supervision, more committed to the exchequer. The administrative machinery has come to view the activity of the tax police as something essential, without which it could survive. Trying to reduce the tax evasion, the State of Cearà has implemented operating systems that inhibit and tried to reach the evaders. Oversight of operations Tax VAT on Goods and Services Rendered on Interstate Transportation and Communication has the means, and ways to combat crimes against the tax. And using a blow, inspecting, investigating, monitoring, observing and monitoring those who try to cheat the taxman. Law n. 8137/90 came as support to inhibit many of the tax fraudsters. It is an important part to be analyzed, defining the crimes that typify who works contrary to the laws of the ICMS. And at another way, the ways that the SEFAZ uses to elucidate so many irregularities in optimizing revenue and making the tax an instrument to create a more just and democratic society where everyone can enjoy the social and economic function of the tax.Os impostos cresceram de importÃncia à medida que o Estado acolheu maiores demandas, e fez-se necessÃrio uma fiscalizaÃÃo mais ativa, mais compromissada com o erÃrio pÃblico. A mÃquina administrativa passou a encarar a atividade de fiscalizaÃÃo tributÃria como algo primordial, sem a qual nÃo poderia sobreviver. Tentando diminuir a sonegaÃÃo fiscal, o Estado do Cearà implementou sistemas operacionais que tentaram inibir e atingir os sonegadores. A fiscalizaÃÃo do ICMS - Imposto sobre OperaÃÃes relativas à CirculaÃÃo de Mercadorias e sobre PrestaÃÃes de ServiÃos de Transporte Interestadual e de ComunicaÃÃo tem meios e formas de combater os crimes contra a ordem tributÃria. E os utiliza de maneira contundente, fiscalizando, investigando, acompanhando, observando, monitorando a todos aqueles que tentam burlar o fisco. A Lei n 8137/90 veio como suporte para inibir a tantos fraudadores do fisco. à uma parte importante a ser analisada, definindo os crimes que tipificam os que trabalham de forma contrÃria à legislaÃÃo do ICMS. E por outro prisma, os meios que a SEFAZ utiliza para elucidar tantas irregularidades, na otimizaÃÃo das receitas e fazendo do tributo um instrumento de criar uma sociedade mais justa e democrÃtica, onde todos possam usufruir da funÃÃo social e econÃmica do tributo.nÃo hÃhttp://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=7777application/pdfinfo:eu-repo/semantics/openAccessporreponame:Biblioteca Digital de Teses e Dissertações da UFCinstname:Universidade Federal do Cearáinstacron:UFC2019-01-21T11:20:47Zmail@mail.com - |
dc.title.en.fl_str_mv |
The importance of law no. 8137/90 and instruments used in fighting for sefaz tax evasion no cearà |
dc.title.alternative.pt.fl_str_mv |
A importÃncia da lei n 8137/90 e os instrumentos utilizados pela sefaz no combate à sonegaÃÃo fiscal no cearà |
title |
The importance of law no. 8137/90 and instruments used in fighting for sefaz tax evasion no cearà |
spellingShingle |
The importance of law no. 8137/90 and instruments used in fighting for sefaz tax evasion no cearà GlÃuber Capistrano CamurÃa FiscalizaÃÃo TributÃria ICMS Fraudadores do Fisco Tax Police ICMS Tax Fraudsters CIENCIAS SOCIAIS APLICADAS |
title_short |
The importance of law no. 8137/90 and instruments used in fighting for sefaz tax evasion no cearà |
title_full |
The importance of law no. 8137/90 and instruments used in fighting for sefaz tax evasion no cearà |
title_fullStr |
The importance of law no. 8137/90 and instruments used in fighting for sefaz tax evasion no cearà |
title_full_unstemmed |
The importance of law no. 8137/90 and instruments used in fighting for sefaz tax evasion no cearà |
title_sort |
The importance of law no. 8137/90 and instruments used in fighting for sefaz tax evasion no cearà |
author |
GlÃuber Capistrano CamurÃa |
author_facet |
GlÃuber Capistrano CamurÃa |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Frederico Augusto Gomes de Alencar |
dc.contributor.advisor1ID.fl_str_mv |
00000000075 |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/1967092532301413 |
dc.contributor.referee1.fl_str_mv |
Marcelo Lettieri Siqueira |
dc.contributor.referee1ID.fl_str_mv |
11921831855 |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/7186597896230355 |
dc.contributor.referee2.fl_str_mv |
Ricardo Brito Soares |
dc.contributor.referee2ID.fl_str_mv |
00000000003 |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/2439089390333822 |
dc.contributor.authorID.fl_str_mv |
58474584571 |
dc.contributor.author.fl_str_mv |
GlÃuber Capistrano CamurÃa |
contributor_str_mv |
Frederico Augusto Gomes de Alencar Marcelo Lettieri Siqueira Ricardo Brito Soares |
dc.subject.por.fl_str_mv |
FiscalizaÃÃo TributÃria ICMS Fraudadores do Fisco |
topic |
FiscalizaÃÃo TributÃria ICMS Fraudadores do Fisco Tax Police ICMS Tax Fraudsters CIENCIAS SOCIAIS APLICADAS |
dc.subject.eng.fl_str_mv |
Tax Police ICMS Tax Fraudsters |
dc.subject.cnpq.fl_str_mv |
CIENCIAS SOCIAIS APLICADAS |
dc.description.sponsorship.fl_txt_mv |
nÃo hà |
dc.description.abstract.por.fl_txt_mv |
The taxes grew in importance as the State received greater demands, and it was necessary a more active supervision, more committed to the exchequer. The administrative machinery has come to view the activity of the tax police as something essential, without which it could survive. Trying to reduce the tax evasion, the State of Cearà has implemented operating systems that inhibit and tried to reach the evaders. Oversight of operations Tax VAT on Goods and Services Rendered on Interstate Transportation and Communication has the means, and ways to combat crimes against the tax. And using a blow, inspecting, investigating, monitoring, observing and monitoring those who try to cheat the taxman. Law n. 8137/90 came as support to inhibit many of the tax fraudsters. It is an important part to be analyzed, defining the crimes that typify who works contrary to the laws of the ICMS. And at another way, the ways that the SEFAZ uses to elucidate so many irregularities in optimizing revenue and making the tax an instrument to create a more just and democratic society where everyone can enjoy the social and economic function of the tax. Os impostos cresceram de importÃncia à medida que o Estado acolheu maiores demandas, e fez-se necessÃrio uma fiscalizaÃÃo mais ativa, mais compromissada com o erÃrio pÃblico. A mÃquina administrativa passou a encarar a atividade de fiscalizaÃÃo tributÃria como algo primordial, sem a qual nÃo poderia sobreviver. Tentando diminuir a sonegaÃÃo fiscal, o Estado do Cearà implementou sistemas operacionais que tentaram inibir e atingir os sonegadores. A fiscalizaÃÃo do ICMS - Imposto sobre OperaÃÃes relativas à CirculaÃÃo de Mercadorias e sobre PrestaÃÃes de ServiÃos de Transporte Interestadual e de ComunicaÃÃo tem meios e formas de combater os crimes contra a ordem tributÃria. E os utiliza de maneira contundente, fiscalizando, investigando, acompanhando, observando, monitorando a todos aqueles que tentam burlar o fisco. A Lei n 8137/90 veio como suporte para inibir a tantos fraudadores do fisco. à uma parte importante a ser analisada, definindo os crimes que tipificam os que trabalham de forma contrÃria à legislaÃÃo do ICMS. E por outro prisma, os meios que a SEFAZ utiliza para elucidar tantas irregularidades, na otimizaÃÃo das receitas e fazendo do tributo um instrumento de criar uma sociedade mais justa e democrÃtica, onde todos possam usufruir da funÃÃo social e econÃmica do tributo. |
description |
The taxes grew in importance as the State received greater demands, and it was necessary a more active supervision, more committed to the exchequer. The administrative machinery has come to view the activity of the tax police as something essential, without which it could survive. Trying to reduce the tax evasion, the State of Cearà has implemented operating systems that inhibit and tried to reach the evaders. Oversight of operations Tax VAT on Goods and Services Rendered on Interstate Transportation and Communication has the means, and ways to combat crimes against the tax. And using a blow, inspecting, investigating, monitoring, observing and monitoring those who try to cheat the taxman. Law n. 8137/90 came as support to inhibit many of the tax fraudsters. It is an important part to be analyzed, defining the crimes that typify who works contrary to the laws of the ICMS. And at another way, the ways that the SEFAZ uses to elucidate so many irregularities in optimizing revenue and making the tax an instrument to create a more just and democratic society where everyone can enjoy the social and economic function of the tax. |
publishDate |
2011 |
dc.date.issued.fl_str_mv |
2011-02-28 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
status_str |
publishedVersion |
format |
masterThesis |
dc.identifier.uri.fl_str_mv |
http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=7777 |
url |
http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=7777 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Federal do Cearà |
dc.publisher.program.fl_str_mv |
Programa de PÃs-GraduaÃÃo em Economia - CAEN |
dc.publisher.initials.fl_str_mv |
UFC |
dc.publisher.country.fl_str_mv |
BR |
publisher.none.fl_str_mv |
Universidade Federal do Cearà |
dc.source.none.fl_str_mv |
reponame:Biblioteca Digital de Teses e Dissertações da UFC instname:Universidade Federal do Ceará instacron:UFC |
reponame_str |
Biblioteca Digital de Teses e Dissertações da UFC |
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Biblioteca Digital de Teses e Dissertações da UFC |
instname_str |
Universidade Federal do Ceará |
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UFC |
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UFC |
repository.name.fl_str_mv |
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repository.mail.fl_str_mv |
mail@mail.com |
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