FD - Trabalhos de Conclusão de Curso
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Navegando FD - Trabalhos de Conclusão de Curso por Autor "Botelho, Glacy Odete Rachid"
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Item ICMS ecológico em Goiás: Cumprimento do papel de extrafiscalidade do tributo, a disputa judicial quanto a quota-parte entre os municípios goianos e os efeitos produzidos pelas capacitações oferecidas pela SEMAD entre 2021-2022(Universidade Federal de Goiás, 2023-02-28) Diniz, Lauana Souza; Lourenço, Cláudia Luiz; Lourenço, Cláudia Luiz; Botelho, Glacy Odete RachidThe extra-fiscal function of the tax lies in the fact that it must have an end beyond collection, with social, political and economic purposes, seeking social well-being. The Ecological ICMS is a tax mechanism that seeks to guide the conduct of economic agents, harmonizing the economy and the environment, balancing economic development with the rational use of natural resources and maintenance of ecological systems. It is opportune to maintain the participation rates of the Ecological ICMS in order to retain equity among the municipalities, since the inclusion of municipalities that do not meet the established criteria brings a contradiction, which can reduce the attractiveness of the Public Policy over the course of the year. time. Therefore, understanding these judicial resources and their final decisions is an opportunity to collaborate for their improvement. In this work, legislation and criteria practiced in the state of Goiás are observed, as well as some judicial processes concerning the distribution of Ecological ICMS among the municipalities of Goiás. Also noteworthy is SEMAD's important action in training municipal managers in the year 2022.Item Simples Nacional: mecanismo de solução ou de complicação?(Universidade Federal de Goiás, 2023-02-23) Almeida, Ana Luísa de Melo; Botelho, Glacy Odete Rachid; Botelho, Glacy Odete Rachid; Moi, Fernanda de Paula FerreiraThe small companies play a significant role in the brazilian economy, representing for around 70% of formal jobs in the country, according to data from the Brazilian Micro and Small Business Support Service (SEBRAE in portuguese). Recognizing this importance, the Brazilian Federal Constitution defined, in its articles 147 170, item IX, and 179, the need for different treatment for these companies. As a result of this article, was created the “Simples Nacional”, a specific tax regime for small businesses, with the main objective of simplify the payment of taxes for these companies. With this differentiated regime, it seeks to offer these companies, through a series of benefits, a better condition to compete in the market with large companies. In this way, the present work seeks to analyze the functioning of the Simples Nacional and the advantages and disadvantages of this taxation model compared to the traditional model, in view of the importance it represents in the exercise of the activities of small companies, which are so essential for the development of country's economy.