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

CUSTEIO DAS MODALIDADES DE CONSUMO DE RECURSOS: UM ESTUDO DE CASO SOBRE ABC EM BANCOS

With the incitement in competition and motivated by the changes in objectives of cost information systems, service companies have become obliged to develop or, under the best of hypotheses, re-design their systems of costing. As a function of its characteristics in the allocation of indirect costs, the ABC methodology has been used in dealing with this type of information in service companies. Costing based on activities (Activity-Based Costing – ABC) can be useful in determining and evaluating a company’s cost structure, assisting in decisions that permit the establishment of sustainable competitive advantages. This article describes an example of how cost information systems based on activities can be used by service companies, especially in financial institutions, to set costs of the different forms of consumption of resources imposed by clients, referred to in this article as Cost Modalities. The study can be classified as exploratory research, with a quantitative approach, realized in a real world situation in a financial institution. Keywords: Activity-Based Costing. Cost management. Management of Bank processes. Cost of clients.Com o acirramento da competição e motivados pela alteração na finalidade dos sistemas de informação de custos, as empresas de serviços viram-se obrigadas a desenvolver ou, na melhor das hipóteses, redesenhar seus sistemas de custeio. Em função de suas características na alocação de custos indiretos, a metodologia ABC tem sido utilizada no tratamento deste tipo de informação em empresas de serviços. O custeio baseado em atividades (Activity-Based Costing – ABC) pode ser útil na determinação e avaliação da estrutura de custos de uma empresa, auxiliando nas decisões que venham permitir o estabelecimento de vantagens competitivas sustentáveis. Esse artigo, descreve-se um exemplo de como os sistemas de informação de custos baseados em atividades podem ser utilizados por empresas de serviços, em especial em instituições financeiras, para custear as diferentes formas de consumo de recursos impostas pelos clientes, neste artigo denominadas de Modalidades de Custeio. O estudo pode ser classificado como uma pesquisa exploratória, com abordagem quantitativa, realizada em uma situação real de uma instituição financeira. Palavras-chave: Activity-Based Costing. Gestão de custos. Gestão de processos. Bancos. Custo de clientes

The Fourteenth Data Release of the Sloan Digital Sky Survey: First Spectroscopic Data from the extended Baryon Oscillation Spectroscopic Survey and from the second phase of the Apache Point Observatory Galactic Evolution Experiment

The fourth generation of the Sloan Digital Sky Survey (SDSS-IV) has been in operation since July 2014. This paper describes the second data release from this phase, and the fourteenth from SDSS overall (making this, Data Release Fourteen or DR14). This release makes public data taken by SDSS-IV in its first two years of operation (July 2014-2016). Like all previous SDSS releases, DR14 is cumulative, including the most recent reductions and calibrations of all data taken by SDSS since the first phase began operations in 2000. New in DR14 is the first public release of data from the extended Baryon Oscillation Spectroscopic Survey (eBOSS); the first data from the second phase of the Apache Point Observatory (APO) Galactic Evolution Experiment (APOGEE-2), including stellar parameter estimates from an innovative data driven machine learning algorithm known as "The Cannon"; and almost twice as many data cubes from the Mapping Nearby Galaxies at APO (MaNGA) survey as were in the previous release (N = 2812 in total). This paper describes the location and format of the publicly available data from SDSS-IV surveys. We provide references to the important technical papers describing how these data have been taken (both targeting and observation details) and processed for scientific use. The SDSS website (www.sdss.org) has been updated for this release, and provides links to data downloads, as well as tutorials and examples of data use. SDSS-IV is planning to continue to collect astronomical data until 2020, and will be followed by SDSS-V.Comment: SDSS-IV collaboration alphabetical author data release paper. DR14 happened on 31st July 2017. 19 pages, 5 figures. Accepted by ApJS on 28th Nov 2017 (this is the "post-print" and "post-proofs" version; minor corrections only from v1, and most of errors found in proofs corrected

The 13th Data Release of the Sloan Digital Sky Survey: First Spectroscopic Data from the SDSS-IV Survey Mapping Nearby Galaxies at Apache Point Observatory

The fourth generation of the Sloan Digital Sky Survey (SDSS-IV) began observations in July 2014. It pursues three core programs: APOGEE-2,MaNGA, and eBOSS. In addition, eBOSS contains two major subprograms: TDSS and SPIDERS. This paper describes the first data release from SDSS-IV, Data Release 13 (DR13), which contains new data, reanalysis of existing data sets and, like all SDSS data releases, is inclusive of previously released data. DR13 makes publicly available 1390 spatially resolved integral field unit observations of nearby galaxies from MaNGA,the first data released from this survey. It includes new observations from eBOSS, completing SEQUELS. In addition to targeting galaxies and quasars, SEQUELS also targeted variability-selected objects from TDSS and X-ray selected objects from SPIDERS. DR13 includes new reductions ofthe SDSS-III BOSS data, improving the spectrophotometric calibration and redshift classification. DR13 releases new reductions of the APOGEE-1data from SDSS-III, with abundances of elements not previously included and improved stellar parameters for dwarf stars and cooler stars. For the SDSS imaging data, DR13 provides new, more robust and precise photometric calibrations. Several value-added catalogs are being released in tandem with DR13, in particular target catalogs relevant for eBOSS, TDSS, and SPIDERS, and an updated red-clump catalog for APOGEE.This paper describes the location and format of the data now publicly available, as well as providing references to the important technical papers that describe the targeting, observing, and data reduction. The SDSS website, http://www.sdss.org, provides links to the data, tutorials and examples of data access, and extensive documentation of the reduction and analysis procedures. DR13 is the first of a scheduled set that will contain new data and analyses from the planned ~6-year operations of SDSS-IV.PostprintPeer reviewe

Sloan Digital Sky Survey IV: mapping the Milky Way, nearby galaxies, and the distant universe

We describe the Sloan Digital Sky Survey IV (SDSS-IV), a project encompassing three major spectroscopic programs. The Apache Point Observatory Galactic Evolution Experiment 2 (APOGEE-2) is observing hundreds of thousands of Milky Way stars at high resolution and high signal-to-noise ratios in the near-infrared. The Mapping Nearby Galaxies at Apache Point Observatory (MaNGA) survey is obtaining spatially resolved spectroscopy for thousands of nearby galaxies (median ). The extended Baryon Oscillation Spectroscopic Survey (eBOSS) is mapping the galaxy, quasar, and neutral gas distributions between and 3.5 to constrain cosmology using baryon acoustic oscillations, redshift space distortions, and the shape of the power spectrum. Within eBOSS, we are conducting two major subprograms: the SPectroscopic IDentification of eROSITA Sources (SPIDERS), investigating X-ray AGNs and galaxies in X-ray clusters, and the Time Domain Spectroscopic Survey (TDSS), obtaining spectra of variable sources. All programs use the 2.5 m Sloan Foundation Telescope at the Apache Point Observatory; observations there began in Summer 2014. APOGEE-2 also operates a second near-infrared spectrograph at the 2.5 m du Pont Telescope at Las Campanas Observatory, with observations beginning in early 2017. Observations at both facilities are scheduled to continue through 2020. In keeping with previous SDSS policy, SDSS-IV provides regularly scheduled public data releases; the first one, Data Release 13, was made available in 2016 July

The 16th Data Release of the Sloan Digital Sky Surveys: First Release from the APOGEE-2 Southern Survey and Full Release of eBOSS Spectra

This paper documents the 16th data release (DR16) from the Sloan Digital Sky Surveys (SDSS), the fourth and penultimate from the fourth phase (SDSS-IV). This is the first release of data from the Southern Hemisphere survey of the Apache Point Observatory Galactic Evolution Experiment 2 (APOGEE-2); new data from APOGEE-2 North are also included. DR16 is also notable as the final data release for the main cosmological program of the Extended Baryon Oscillation Spectroscopic Survey (eBOSS), and all raw and reduced spectra from that project are released here. DR16 also includes all the data from the Time Domain Spectroscopic Survey and new data from the SPectroscopic IDentification of ERosita Survey programs, both of which were co-observed on eBOSS plates. DR16 has no new data from the Mapping Nearby Galaxies at Apache Point Observatory (MaNGA) survey (or the MaNGA Stellar Library "MaStar"). We also preview future SDSS-V operations (due to start in 2020), and summarize plans for the final SDSS-IV data release (DR17)

The 16th Data Release of the Sloan Digital Sky Surveys: First Release from the APOGEE-2 Southern Survey and Full Release of eBOSS Spectra

This paper documents the 16th data release (DR16) from the Sloan Digital Sky Surveys (SDSS), the fourth and penultimate from the fourth phase (SDSS-IV). This is the first release of data from the Southern Hemisphere survey of the Apache Point Observatory Galactic Evolution Experiment 2 (APOGEE-2); new data from APOGEE-2 North are also included. DR16 is also notable as the final data release for the main cosmological program of the Extended Baryon Oscillation Spectroscopic Survey (eBOSS), and all raw and reduced spectra from that project are released here. DR16 also includes all the data from the Time Domain Spectroscopic Survey and new data from the SPectroscopic IDentification of ERosita Survey programs, both of which were co-observed on eBOSS plates. DR16 has no new data from the Mapping Nearby Galaxies at Apache Point Observatory (MaNGA) survey (or the MaNGA Stellar Library "MaStar"). We also preview future SDSS-V operations (due to start in 2020), and summarize plans for the final SDSS-IV data release (DR17)

The 16th Data Release of the Sloan Digital Sky Surveys : First Release from the APOGEE-2 Southern Survey and Full Release of eBOSS Spectra

This paper documents the 16th data release (DR16) from the Sloan Digital Sky Surveys (SDSS), the fourth and penultimate from the fourth phase (SDSS-IV). This is the first release of data from the Southern Hemisphere survey of the Apache Point Observatory Galactic Evolution Experiment 2 (APOGEE-2); new data from APOGEE-2 North are also included. DR16 is also notable as the final data release for the main cosmological program of the Extended Baryon Oscillation Spectroscopic Survey (eBOSS), and all raw and reduced spectra from that project are released here. DR16 also includes all the data from the Time Domain Spectroscopic Survey and new data from the SPectroscopic IDentification of ERosita Survey programs, both of which were co-observed on eBOSS plates. DR16 has no new data from the Mapping Nearby Galaxies at Apache Point Observatory (MaNGA) survey (or the MaNGA Stellar Library "MaStar"). We also preview future SDSS-V operations (due to start in 2020), and summarize plans for the final SDSS-IV data release (DR17).Peer reviewe

Sloan Digital Sky Survey IV : mapping the Milky Way, nearby galaxies, and the distant universe

We describe the Sloan Digital Sky Survey IV (SDSS-IV), a project encompassing three major spectroscopic programs. The Apache Point Observatory Galactic Evolution Experiment 2 (APOGEE-2) is observing hundreds of thousands of Milky Way stars at high resolution and high signal-to-noise ratios in the near-infrared. The Mapping Nearby Galaxies at Apache Point Observatory (MaNGA) survey is obtaining spatially resolved spectroscopy for thousands of nearby galaxies (median z ~ 0.03). The extended Baryon Oscillation Spectroscopic Survey (eBOSS) is mapping the galaxy, quasar, and neutral gas distributions between z ~ 0.6 and 3.5 to constrain cosmology using baryon acoustic oscillations, redshift space distortions, and the shape of the power spectrum. Within eBOSS, we are conducting two major subprograms: the SPectroscopic IDentification of eROSITA Sources (SPIDERS), investigating X-ray AGNs and galaxies in X-ray clusters, and the Time Domain Spectroscopic Survey (TDSS), obtaining spectra of variable sources. All programs use the 2.5 m Sloan Foundation Telescope at the Apache Point Observatory; observations there began in Summer 2014. APOGEE-2 also operates a second near-infrared spectrograph at the 2.5 m du Pont Telescope at Las Campanas Observatory, with observations beginning in early 2017. Observations at both facilities are scheduled to continue through 2020. In keeping with previous SDSS policy, SDSS-IV provides regularly scheduled public data releases; the first one, Data Release 13, was made available in 2016 July