Search results for "Tax management"
showing 3 items of 3 documents
PERFORMANCE EVALUATION OF BRAZILIAN MUNICIPALITIES FROM THEIMPLEMENTATION OF THE TAX MANAGEMENT MODERNIZATION PROGRAM - PMAT
2015
The Federal Government has made available to Brazilian municipalities the PMAT in order to modernize and strengthen tax administration. Because it is public money, it becomes necessary to implement measures to control the application of the Program investments. The objective of this research is to propose a model of performance evaluation for municipalities that implemented PMAT, which aims to: (i) identify the objectives, characteristics and criteria required by PMAT to enable municipal governments in obtaining resources, (ii) define the criteria needed to make the model structure for evaluating the performance of municipalities from the implementation of PMAT (iii) determine the parameter…
Technological and Economic Factors Determining ICT Level : Evidence from Rural Micro-Businesses in Democratic Republic of Congo
2018
The Democratic Republic of Congo (DRC) is the 11th largest country in the world although wars have devastated the economics of the country. In this vast but poor area, there are a lot of small businesses, particularly in agriculture. Therefore, focusing on small enterprises and their use of Information and Communication Technologies (ICT) can be a key issue in enhancing the nation's infrastructure, communications, social relations and economy. This research aims at increasing our understanding of these issues together by analysing the effects of ICT in micro‐level businesses in a developing country. The research focused on the rural neighbourhood of Ngandanjike in the area of Mbujimayi in s…
La aplicación de los tributos en los casos de delito contra la hacienda pública
2021
The paper analyses the multiple tax procedures to be developed by the different bodies of the Spanish Tax Authorities (tax management procedures, tax inspection procedures, tax collection and tax penalty procedures) in the case of appreciation of an alleged crime against the Public Treasury. To attain this goal, a study of the new Tax crime configuration after 2012´ criminal reform is carried out, as well as a study of Act 34/2015.