Suchergebnisse

No presente trabalho o autor refere-se ao comportamento da arrecadacao dos tributos municipais paulistas no periodo 1980-92, ressaltando o ajuste promovido pelas administracoes tributarias a partir de 1989 e a influencia do periodo politico-administrativo. Em seguida procede a uma avaliacao comparativa da carga tributaria do IPTU e do ISS entre os municipios, observando a falta de coordenacao das politicas tributarias locais e seus desdobramentos sobre a produtividade da arrecadacao e possiveis injusticas fiscais. Finaliza o trabalho com uma proposta de planejamento tributario, estabelecendo um elo entre os dois pontos discutidos anteriormente. (ram/DÜI)

The Meuse is an international river that has been used by man for centuries and it is still the main source of drinking water for large cities in Belgium and the Netherlands. In fact, water quantity and quality have been a major issue between the various riparian countries and political regions. Many kinds of data have been generated in the past decades on various aspects of the river: (a) hydrology for the need of predicting and controlling floods; (b) water chemistry in the context of water pollution assessment and control; and (c) biology and ecology for water quality assessment and studies on aquatic biodiversity community dynamics and ecosystem function. ; Peer reviewed