Suchergebnisse

This research analyzes the stage of regional economic development of Brazil's regions. For this was used the concept of stages of economic development and as a methodological basis was constructed the Regional Economic Development Index (REDI), using social and economic variables. The results showed that in all Brazilian territory there was an improvement in the level of development 2000 to 2010, but persisting disparities between regions. The regions at an advanced stage, in 2000, were concentrated in the Distrito Federal, São Paulo and Rio de Janeiro States, and in 2010 Espírito Santo and Paraná States also started having advanced rationality. While the Southeast and South Brazilian regions showed more developed regions, the North and Northeast Regions and some parts of the Midwest still have more laggards' locations. Finally, the more developed regions have a higher rate of urbanization, greater representation of the secondary and tertiary sectors, higher levels of income and thus lower spending on social programs. Less developed regions show an opposite profile.

This article presents elements that seek to contribute to the discussion regarding the role of
financial institutions (FI) towards development and social change, showing its importance in a
global sustainable scenario.

Este artigo debruça-se sobre a tributação do rendimento das pessoas singulares em Portugal. Promover-se-á um olhar sobre a evolução do imposto sobre o rendimento (IRS) nas décadas anteriores à entrada em vigor do Código do IRS em 1989. Posteriormente, analisar-se-ão as continuidades dessa legislação face a um passado que se queria superar, em particular o cariz semi-dual do sistema de tributação dos rendimentos, que desafia os princípios da unicidade e progressividade fiscal inscritos na Constituição da República Portuguesa. Discutir-se-ão, por último, algumas soluções que poderiam introduzir maior justiça na tributação dos rendimentos de capital.