Post by account_disabled on Feb 27, 2024 0:06:19 GMT -5
In a highly market-oriented society, organizations constitute the landmark of the constituted system and an important social component. Thus, considering its frugal nature, its social contracts usually undergo changes to better adjust them to the reality of the enterprise and/or possible legislative innovations, including common factors in the business world, such as mergers, incorporations, splits and extinctions. Likewise, this multiplicity of situations involved in day-to-day corporate life has the power to attract the action of public authorities, whether to provide them with a service or regulate their activity (police power). For no other reason, as a normative agent and regulator of economic activity, it is said that the State will exercise, in accordance with the law, the functions of inspection, incentive and planning, this being decisive for the public sector and indicative for the private sector.
Therefore, the manager who is careful when dealing with public matters must be especially alert to the tax authority attributed to the entity making the presentation, under penalty of incurring unauthorized tax waiver and the usual consequences of this inattentive conduct, generating undesirable effects including in the field of probity. Analysis of the topic In the distinguished essay called Chinese Europe Phone Number List Brazilian Fiscal Federalism , produced in partnership between the then health minister and economist José Serra and the economist José Roberto Rodrigues Afonso, at the time head of the Secretariat for Fiscal Affairs, it was noted that: "In a country of continental dimensions, with profound economic and social diversity between regions and an inadequate political-electoral system, fiscal federalism in Brazil reaches the end of the century with great challenges ahead.
It is necessary to reconcile price stabilization and resumption of development with a fiscal structure marked by a marked decentralization of tax powers and resources, in favor of state and municipal governments and less developed units and regions.In response to these difficulties and the moment of great political instability that Brazil was going through, the much criticized and at the same time praised Complementary Law nº 101, of May was created; sanctioned by then-president Fernando Henrique Cardoso, with the aim of bringing to the fore accountability devices that were gaining prominence in the academic debates of that period. Therefore, in article 11 of the aforementioned Fiscal Legislation, it was established that " the institution, forecast and effective collection of all taxes within the constitutional competence of the entity of the Federation constitute essential requirements for responsibility in fiscal management " (emphasis added), under penalty of tax renunciation anti-legal.
Therefore, the manager who is careful when dealing with public matters must be especially alert to the tax authority attributed to the entity making the presentation, under penalty of incurring unauthorized tax waiver and the usual consequences of this inattentive conduct, generating undesirable effects including in the field of probity. Analysis of the topic In the distinguished essay called Chinese Europe Phone Number List Brazilian Fiscal Federalism , produced in partnership between the then health minister and economist José Serra and the economist José Roberto Rodrigues Afonso, at the time head of the Secretariat for Fiscal Affairs, it was noted that: "In a country of continental dimensions, with profound economic and social diversity between regions and an inadequate political-electoral system, fiscal federalism in Brazil reaches the end of the century with great challenges ahead.
It is necessary to reconcile price stabilization and resumption of development with a fiscal structure marked by a marked decentralization of tax powers and resources, in favor of state and municipal governments and less developed units and regions.In response to these difficulties and the moment of great political instability that Brazil was going through, the much criticized and at the same time praised Complementary Law nº 101, of May was created; sanctioned by then-president Fernando Henrique Cardoso, with the aim of bringing to the fore accountability devices that were gaining prominence in the academic debates of that period. Therefore, in article 11 of the aforementioned Fiscal Legislation, it was established that " the institution, forecast and effective collection of all taxes within the constitutional competence of the entity of the Federation constitute essential requirements for responsibility in fiscal management " (emphasis added), under penalty of tax renunciation anti-legal.