Suchergebnisse

A pós-graduação brasileira apresenta desafios, metas e caminhos a serem perseguidos por seu corpo docente e discente. Os estudantes de pós-graduação se deparam com problemas estruturais, financeiros, sociais e de saúde dentro da jornada acadêmica, muitas vezes, suficientes para o êxodo da academia, em que são perdidos talentos e pesquisas em potencial para o alavancamento da ciência no país. Assim, a partir de uma suposta carência observada na literatura nacional acerca do tema desta pesquisa (estudos que contemplassem uma análise mais geral dos programas stricto sensu de diferentes áreas em uma mesma instituição), foi realizado um estudo cujos resultados obtidos pudessem servir como subsídios para futuras melhorias e implementação de políticas públicas educacionais em uma Universidade pública, no que concerne à pós-graduação stricto sensu. Nesse contexto, o presente estudo identificou demandas e desejos de pós-graduandos stricto sensu em uma Universidade Federal do Sul do Brasil. Foi aplicado junto aos estudantes do stricto sensu, da referida universidade, um questionário com questões fechadas e uma questão aberta opcional, que contabilizou 566 respostas. As questões foram analisadas distintamente, sendo a questão aberta analisada por procedimentos de análise interpretativa e de categorização simples, e as questões fechadas analisadas por meio de análise estatística descritiva simples. Os principais resultados apontam para desafios a serem enfrentados pelos estudantes e, para solução desses desafios são sugeridas diversas alternativas para sanar as debilidades encontradas na pós-graduação da universidade, contribuindo para melhor desempenho e maior adesão de estudantes à academia.
Palavras-chave: Estudantes. Pós-graduação. Cursos Stricto Sensu.
AbstractThe Brazilian Post- graduate program presents challenges, goals, and paths to be pursued by its professors and students. Post-Graduate students face structural, financial, social and health problems within the academic journey, often enough for the exodus of the academy, where talent and potential research to leverage science in the country are lost. Thus, from an alleged gap observed in the national literature about this research (studies that contemplated a more general analysis of stricto sensu programs from different areas in the same institution), a study was developed whose results could serve as subsidy for future improvements and implementation of educational public policies in a public university regarding stricto sensu post-graduate studies. In this context, this study identified the demands and desires of stricto sensu post-graduate students at a federal university in southern Brazil. A survey with multiple choices questions and an optional open-ended question was applied to stricto sensu students at the mentioned university, which comprised 566 responses. The questions were analyzed differently, with the open-ended question analyzed through interpretive analysis procedures and simple categorization, and the multiple choices questions analyzed through simple descriptive statistical analysis. The main results point to challenges to be faced by students and, to solve these challenges, several alternatives are suggested to remedy the weaknesses found in university post-graduate programs, contributing to better performance and greater adherence of the academy's students .
Keywords: Students. Postgraduate. Stricto Sensu Courses.

The economic crisis following the COVID-19 pandemic has increased the debt levels of corporations and reduced the level of investments. From a tax perspective, interest payments on debt are generally deductible from the corporate tax base, while costs related to equity are not. This debt-equity bias is a deep-rooted issue in today's tax system and inhibits equity-financed investments. From a microeconomic perspective, the bias leads to socially undesirable inefficiencies in capital markets, resulting in welfare losses. From a macroeconomic point of view, high debt levels hinder economic growth. To provide a stable and supportive tax environment for a sustainable recovery after the corona crisis, the European Commission has published a framework on "Business Taxation for the 21st Century" in May 2021. Besides other (long-term) proposals, a debt equity bias reduction allowance (DEBRA) should be developed to address the tax-induced distortions of debt financing. For a legislative proposal, the European Commission identified three possible concepts: First, a Comprehensive Business Income Tax (CBIT) that disallows the tax-deductibility of any financing cost. Second, an Allowance for Corporate Equity (ACE) that provides for the deductibility of notional interest on either all equity or new equity. And third, an alignment of the treatment of debt and equity financing by deducting a notional return on all capital, namely an Allowance for Corporate Capital (ACC).

Anfang 2021 hat die Europäische Kommission den formalen Prozess zur Entwicklung eines stabilen regulatorischen und steuerlichen Rahmens zur Bewältigung der Herausforderungen der digitalen Wirtschaft wieder aufgenommen. Bereits 2018 wollte die Europäische Kommission eine politische Einigung über einen Richtlinienentwurf für eine Digitalsteuer als "schnelle Lösung" für eine internationale Steuerreform erzielen. Eine Einigung über den Richtlinienentwurf ist ausgeblieben. Seitdem haben mehrere EU-Mitgliedstaaten den Entwurf der Digitalsteuer als Vorlage für nationale Reformen genutzt. Diese unilateralen Reformen stehen im Widerspruch zum Vorschlag der OECD, die weltweite Unternehmensbesteuerung grundlegend zu reformieren, und den Bemühungen um einen multilateralen Konsens. Die Europäische Kommission will bei ihrem aktuellen Vorgehen die Entwicklungen auf internationaler Ebene zwar berücksichtigen, empfiehlt aber drei zusätzliche Optionen zur Besteuerung digitaler Unternehmen. Erstens erwägt sie wieder eine Digitalsteuer, also eine Steuer auf Umsätze, die durch bestimmte digitale Aktivitäten in der EU erzielt werden. Zweitens schlägt sie einen Aufschlag auf die Körperschaftsteuer vor, der auf alle Unternehmen angewendet werden soll, die bestimmte digitale Aktivitäten in der EU durchführen. Drittens schlägt sie eine Steuer auf digitale Transaktionen zwischen Unternehmen innerhalb der EU vor. ; As of the beginning of 2021, the European Commission has restarted the formal process to develop a stable regulatory and tax framework to address the challenges of the digital economy. In 2018, the European Commission initially intended to gain political agreement on a Digital Services Tax (DST) proposal as a "quick fix" for the international tax framework, but member states could not reach a collective understanding of the draft directive. Since then, several EU member states have used the DST proposal as a framework for legislative actions at the national level. Unilateral reforms conflict with the OECD's proposal to fundamentally reform worldwide corporate taxation and the efforts to gain a multilateral consensus. The European Commission now intends to consider the developments at the international level, but recommends three additional policy options to tax corporations active in the digital sphere. First, it reconsiders a Digital Services Tax, which is a tax on revenues created by certain digital activities conducted in the EU. Second, it proposes a corporate income tax top-up to be applied to all companies conducting certain digital activities in the EU. Third, it proposes a tax on digital transactions conducted business-to-business in the EU.

As of the beginning of 2021, the European Commission has restarted the formal process to develop a stable regulatory and tax framework to address the challenges of the digital economy. In 2018, the European Commission initially intended to gain political agreement on a Digital Services Tax (DST) proposal as a "quick fix" for the international tax framework, but member states could not reach a collective understanding of the draft directive. Since then, several EU member states have used the DST proposal as a framework for legislative actions at the national level. Unilateral reforms conflict with the OECD's proposal to fundamentally reform worldwide corporate taxation and the efforts to gain a multilateral consensus. The European Commission now intends to consider the developments at the international level, but recommends three additional policy options to tax corporations active in the digital sphere. First, it reconsiders a Digital Services Tax, which is a tax on revenues created by certain digital activities conducted in the EU. Second, it proposes a corporate income tax top-up to be applied to all companies conducting certain digital activities in the EU. Third, it proposes a tax on digital transactions conducted business-to-business in the EU. ; Anfang 2021 hat die Europäische Kommission den formalen Prozess zur Entwicklung eines stabilen regulatorischen und steuerlichen Rahmens zur Bewältigung der Herausforderungen der digitalen Wirtschaft wieder aufgenommen. Bereits 2018 wollte die Europäische Kommission eine politische Einigung über einen Richtlinienentwurf für eine Digitalsteuer als "schnelle Lösung" für eine internationale Steuerreform erzielen. Eine Einigung über den Richtlinienentwurf ist ausgeblieben. Seitdem haben mehrere EU-Mitgliedstaaten den Entwurf der Digitalsteuer als Vorlage für nationale Reformen genutzt. Diese unilateralen Reformen stehen im Widerspruch zum Vorschlag der OECD, die weltweite Unternehmensbesteuerung grundlegend zu reformieren, und den Bemühungen um einen multilateralen Konsens. Die Europäische Kommission will bei ihrem aktuellen Vorgehen die Entwicklungen auf internationaler Ebene zwar berücksichtigen, empfiehlt aber drei zusätzliche Optionen zur Besteuerung digitaler Unternehmen. Erstens erwägt sie wieder eine Digitalsteuer, also eine Steuer auf Umsätze, die durch bestimmte digitale Aktivitäten in der EU erzielt werden. Zweitens schlägt sie einen Aufschlag auf die Körperschaftsteuer vor, der auf alle Unternehmen angewendet werden soll, die bestimmte digitale Aktivitäten in der EU durchführen. Drittens schlägt sie eine Steuer auf digitale Transaktionen zwischen Unternehmen innerhalb der EU vor.