O custo de arrecadação de tributos federais

There is an aspect in taxation which has not called the attention of researchers: its operational cost, that is, the costs the fiscal administration and taxpayers incur to have taxes paid and to comply with the bureaucratic aspects of taxation. It has already been calculated that the compliance costs of taxation correspond to 0.75% of GDP in average listed companies and can be as high as 5.82% of GDP in companies with less than R$100 million in sales per year. This paper deals with another operational cost of taxation: the costs the Brazilian Federal Administration has to administer federal taxation. We present a survey of the costs in other countries and in Brazil, attempting to picture the taxation costs incurred by different federal administrative entities. The survey shows that the public administration faces great difficulties to adequately control its accounts and that there is lack of uniformity and transparency. Another aspect is the fact that the Government is involved in more than 90$ 16.8 billion. Finally, we propose measures to improve the system and reduce its costs.Há um aspecto da tributação que não tem despertado a atenção dos pesquisadores e que é representado pelos custos operacionais tributários que são os custos com que Fisco e Contribuintes têm que arcar para que os tributos sejam pagos e também sejam cumpridas todas as obrigações acessórias da tributação. Já se verificou que os custos dos contribuintes - os custos de conformidade à tributação - correspondem a 0,75% do PIB na média das companhias abertas e pode alcançar 5,82% do PIB nas companhias abertas com receita bruta anual de até R$100 milhões por ano. Enfoca-se, neste trabalho, outro custo operacional tributário que é o custo que a União tem para administrar tributos federais. São apresentados os custos de vários países e o resultado da pesquisa no Brasil que busca refletir quais são os custos dos órgãos da União relacionados à arrecadação de tributos federais. A pesquisa de campo demonstrou que o Poder Público tem, ainda, grandes dificuldades com o controle adequado de suas contas, tendo-se constatado falta de uniformidade e de transparência. Outro aspecto verificado é o fato de ser o Poder Público parte em mais de 90$ 16,8 bilhões. Ao final do trabalho, são apresentadas propostas para o aperfeiçoamento do sistema e redução de seus custos

Quanto custa pagar tributos?

The cost of taxation does not include only taxes but also all formal and bureaucratic aspects of taxation that taxpayers have to comply according to the tax legislation. This study began recently in the world and only in 2001 there was a survey in Brazil. This work presents a general vision of the studies worldwide and the results of a survey with public companies in Brazil. The survey confirms the international tendencies and estimates that resources spent in 1999 with Compliance Costs of Taxation reached R$7,2 billion. A more rational fiscal legislation could reduce part of these costs, reducing the operational costs of Brazilian companies.O custo de pagar tributos não se restringe ao tributo em si, mas refere-se a todos os aspectos formais e burocráticos de que os contribuintes têm de cuidar por determinação legal. O estudo desses custos se iniciou recentemente no mundo e só em 2001 começou a ser pesquisado no Brasil. Este trabalho apresenta um panorama dos estudos mundiais a respeito do tema e o resultado de pesquisa realizada junto às companhias de capital aberto no Brasil. A pesquisa confirma as tendências mundiais e estima que os recursos despendidos no País em 1999 com os Custos de Conformidade à Tributação alcançaram R$ 7,2 bilhões. Uma legislação tributária mais racional poderia economizar parte desses recursos reduzindo o Custo Brasil

O custo de arrecadação de tributos federais

Há um aspecto da tributação que não tem despertado a atenção dos pesquisadores e que é representado pelos custos operacionais tributários que são os custos com que Fisco e Contribuintes têm que arcar para que os tributos sejam pagos e também sejam cumpridas todas as obrigações acessórias da tributação. Já se verificou que os custos dos contribuintes - os custos de conformidade à tributação - correspondem a 0,75% do PIB na média das companhias abertas e pode alcançar 5,82% do PIB nas companhias abertas com receita bruta anual de até R$100 milhões por ano. Enfoca-se, neste trabalho, outro custo operacional tributário que é o custo que a União tem para administrar tributos federais. São apresentados os custos de vários países e o resultado da pesquisa no Brasil que busca refletir quais são os custos dos órgãos da União relacionados à arrecadação de tributos federais. A pesquisa de campo demonstrou que o Poder Público tem, ainda, grandes dificuldades com o controle adequado de suas contas, tendo-se constatado falta de uniformidade e de transparência. Outro aspecto verificado é o fato de ser o Poder Público parte em mais de 90$ 16,8 bilhões. Ao final do trabalho, são apresentadas propostas para o aperfeiçoamento do sistema e redução de seus custos.There is an aspect in taxation which has not called the attention of researchers: its operational cost, that is, the costs the fiscal administration and taxpayers incur to have taxes paid and to comply with the bureaucratic aspects of taxation. It has already been calculated that the compliance costs of taxation correspond to 0.75% of GDP in average listed companies and can be as high as 5.82% of GDP in companies with less than R$100 million in sales per year. This paper deals with another operational cost of taxation: the costs the Brazilian Federal Administration has to administer federal taxation. We present a survey of the costs in other countries and in Brazil, attempting to picture the taxation costs incurred by different federal administrative entities. The survey shows that the public administration faces great difficulties to adequately control its accounts and that there is lack of uniformity and transparency. Another aspect is the fact that the Government is involved in more than 90$ 16.8 billion. Finally, we propose measures to improve the system and reduce its costs

Reconstruction of interactions in the ProtoDUNE-SP detector with Pandora

International audienceThe Pandora Software Development Kit and algorithm libraries provide pattern-recognition logic essential to the reconstruction of particle interactions in liquid argon time projection chamber detectors. Pandora is the primary event reconstruction software used at ProtoDUNE-SP, a prototype for the Deep Underground Neutrino Experiment far detector. ProtoDUNE-SP, located at CERN, is exposed to a charged-particle test beam. This paper gives an overview of the Pandora reconstruction algorithms and how they have been tailored for use at ProtoDUNE-SP. In complex events with numerous cosmic-ray and beam background particles, the simulated reconstruction and identification efficiency for triggered test-beam particles is above 80% for the majority of particle type and beam momentum combinations. Specifically, simulated 1 GeV/$c$ charged pions and protons are correctly reconstructed and identified with efficiencies of 86.1$\pm0.6$% and 84.1$\pm0.6$%, respectively. The efficiencies measured for test-beam data are shown to be within 5% of those predicted by the simulation

Deep Underground Neutrino Experiment (DUNE) Near Detector Conceptual Design Report

International audienceThe Deep Underground Neutrino Experiment (DUNE) is an international, world-class experiment aimed at exploring fundamental questions about the universe that are at the forefront of astrophysics and particle physics research. DUNE will study questions pertaining to the preponderance of matter over antimatter in the early universe, the dynamics of supernovae, the subtleties of neutrino interaction physics, and a number of beyond the Standard Model topics accessible in a powerful neutrino beam. A critical component of the DUNE physics program involves the study of changes in a powerful beam of neutrinos, i.e., neutrino oscillations, as the neutrinos propagate a long distance. The experiment consists of a near detector, sited close to the source of the beam, and a far detector, sited along the beam at a large distance. This document, the DUNE Near Detector Conceptual Design Report (CDR), describes the design of the DUNE near detector and the science program that drives the design and technology choices. The goals and requirements underlying the design, along with projected performance are given. It serves as a starting point for a more detailed design that will be described in future documents

Supernova Pointing Capabilities of DUNE

International audienceThe determination of the direction of a stellar core collapse via its neutrino emission is crucial for the identification of the progenitor for a multimessenger follow-up. A highly effective method of reconstructing supernova directions within the Deep Underground Neutrino Experiment (DUNE) is introduced. The supernova neutrino pointing resolution is studied by simulating and reconstructing electron-neutrino charged-current absorption on $^{40}$Ar and elastic scattering of neutrinos on electrons. Procedures to reconstruct individual interactions, including a newly developed technique called ``brems flipping'', as well as the burst direction from an ensemble of interactions are described. Performance of the burst direction reconstruction is evaluated for supernovae happening at a distance of 10 kpc for a specific supernova burst flux model. The pointing resolution is found to be 3.4 degrees at 68% coverage for a perfect interaction-channel classification and a fiducial mass of 40 kton, and 6.6 degrees for a 10 kton fiducial mass respectively. Assuming a 4% rate of charged-current interactions being misidentified as elastic scattering, DUNE's burst pointing resolution is found to be 4.3 degrees (8.7 degrees) at 68% coverage

Supernova Pointing Capabilities of DUNE

International audienceThe determination of the direction of a stellar core collapse via its neutrino emission is crucial for the identification of the progenitor for a multimessenger follow-up. A highly effective method of reconstructing supernova directions within the Deep Underground Neutrino Experiment (DUNE) is introduced. The supernova neutrino pointing resolution is studied by simulating and reconstructing electron-neutrino charged-current absorption on $^{40}$Ar and elastic scattering of neutrinos on electrons. Procedures to reconstruct individual interactions, including a newly developed technique called ``brems flipping'', as well as the burst direction from an ensemble of interactions are described. Performance of the burst direction reconstruction is evaluated for supernovae happening at a distance of 10 kpc for a specific supernova burst flux model. The pointing resolution is found to be 3.4 degrees at 68% coverage for a perfect interaction-channel classification and a fiducial mass of 40 kton, and 6.6 degrees for a 10 kton fiducial mass respectively. Assuming a 4% rate of charged-current interactions being misidentified as elastic scattering, DUNE's burst pointing resolution is found to be 4.3 degrees (8.7 degrees) at 68% coverage

Supernova Pointing Capabilities of DUNE

International audienceThe determination of the direction of a stellar core collapse via its neutrino emission is crucial for the identification of the progenitor for a multimessenger follow-up. A highly effective method of reconstructing supernova directions within the Deep Underground Neutrino Experiment (DUNE) is introduced. The supernova neutrino pointing resolution is studied by simulating and reconstructing electron-neutrino charged-current absorption on $^{40}$Ar and elastic scattering of neutrinos on electrons. Procedures to reconstruct individual interactions, including a newly developed technique called ``brems flipping'', as well as the burst direction from an ensemble of interactions are described. Performance of the burst direction reconstruction is evaluated for supernovae happening at a distance of 10 kpc for a specific supernova burst flux model. The pointing resolution is found to be 3.4 degrees at 68% coverage for a perfect interaction-channel classification and a fiducial mass of 40 kton, and 6.6 degrees for a 10 kton fiducial mass respectively. Assuming a 4% rate of charged-current interactions being misidentified as elastic scattering, DUNE's burst pointing resolution is found to be 4.3 degrees (8.7 degrees) at 68% coverage

Reconstruction of interactions in the ProtoDUNE-SP detector with Pandora

International audienceThe Pandora Software Development Kit and algorithm libraries provide pattern-recognition logic essential to the reconstruction of particle interactions in liquid argon time projection chamber detectors. Pandora is the primary event reconstruction software used at ProtoDUNE-SP, a prototype for the Deep Underground Neutrino Experiment far detector. ProtoDUNE-SP, located at CERN, is exposed to a charged-particle test beam. This paper gives an overview of the Pandora reconstruction algorithms and how they have been tailored for use at ProtoDUNE-SP. In complex events with numerous cosmic-ray and beam background particles, the simulated reconstruction and identification efficiency for triggered test-beam particles is above 80% for the majority of particle type and beam momentum combinations. Specifically, simulated 1 GeV/$c$ charged pions and protons are correctly reconstructed and identified with efficiencies of 86.1$\pm0.6$% and 84.1$\pm0.6$%, respectively. The efficiencies measured for test-beam data are shown to be within 5% of those predicted by the simulation

Highly-parallelized simulation of a pixelated LArTPC on a GPU

The rapid development of general-purpose computing on graphics processing units (GPGPU) is allowing the implementation of highly-parallelized Monte Carlo simulation chains for particle physics experiments. This technique is particularly suitable for the simulation of a pixelated charge readout for time projection chambers, given the large number of channels that this technology employs. Here we present the first implementation of a full microphysical simulator of a liquid argon time projection chamber (LArTPC) equipped with light readout and pixelated charge readout, developed for the DUNE Near Detector. The software is implemented with an end-to-end set of GPU-optimized algorithms. The algorithms have been written in Python and translated into CUDA kernels using Numba, a just-in-time compiler for a subset of Python and NumPy instructions. The GPU implementation achieves a speed up of four orders of magnitude compared with the equivalent CPU version. The simulation of the current induced on $10^3$ pixels takes around 1 ms on the GPU, compared with approximately 10 s on the CPU. The results of the simulation are compared against data from a pixel-readout LArTPC prototype