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A&C - Revista de Direito Administrativoe & Constitucional
Article . 2007 . Peer-reviewed
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Renúncia de receita e a lei de responsabilidade fiscal

Authors: Broliani, Jozélia Nogueira;

Renúncia de receita e a lei de responsabilidade fiscal

Abstract

Introdução - 1 Receitas públicas - Classificação das receitas - Preço público – Tarifa – Pedágio - 2 Receitas tributárias - 2.1 Competência tributária - Espécies tributárias: impostos, taxas, contribuição de melhoria, contribuiçõessociais e empréstimo compulsório (Teoria qüinqüipartite). - 2.2 As receitasconsideradas tributárias na LRF e no âmbito financeiro - 3 Renúncia de receita - 3.1 Anistia - 3.2 Remissão - 3.3 Isenção de caráter não-geral - 3.4 Subsídio - 3.5 Crédito presumido - 3.6 Alteração de alíquota ou modificação da base de cálculo - 3.7 Outros benefícios que correspondam a tratamento diferenciado - 4 Critérios exigidos pela LRF para a renúncia de receita - Renúncia de receita e dívida ativa - Estimativa de impacto orçamentário financeiro - Inclusão da renúncia no planejamento - 5 A renúncia de receita eo ICMS - 6 Conclusões - 6.1 Receita Pública é a entrada definitiva de dinheironos cofres públicos - Referências

Country
Brazil
Related Organizations
Keywords

Gastos públicos, Obrigação tributária, 330, Receita pública, Brasil, Brasil. [Lei de responsabilidade fiscal (2000)], Obrigação (direito tributário), Despesa pública, Gastos da administração pública, Brasil. [Lei complementar n. 101, Obrigação fiscal, renúncia, de 4 de maio de 2000]

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
1
Average
Top 10%
Average
gold