Tax rules on wealth imbalance and the investigation of money laundering in Peru / Las reglas tributarias sobre desbalances patrimoniales y la investigación del lavado de activos: el caso peruano / Regras tributárias sobre desproporções patrimoniais e investigação de lavagem de dinheiro: o caso peruano

This study aims to evaluate the feasibility of using the tax methodology for determining unjustified increases in assets in money laundering cases heard in the courts. It also seeks to identify the errors made by the Tax Authority with the purpose of ascertaining whether these errors could hinder the successful application of the methodology in investigations of money laundering cases. In order to achieve these objectives, a mixed research methodology was conducted that included the analysis of rulings issued during the years 2020 and 2021 by the Peruvian Tax Court and sentences issued by the judiciary. This was complemented by semi-structured interviews with experts from the public sector, academia and accounting with relevant experience on the subject. The study found that there are some practical issues in the application of the methodology that can be overcome and that do not represent an insurmountable constraint. The study also found that the tax methodology allows for a more effective clarification of asset imbalances, and concludes that, once implementation errors have been overcome, the tax methodology can be feasibly employed to the benefit of money laundering investigations.

Esta investigación tiene como objetivos evaluar la factibilidad de utilizar la metodología tributaria de determinación de incrementos patrimoniales no justificados en la investigación de desbalances patrimoniales de casos de lavado de dinero ventilados en la vía jurisdiccional e identificar los errores que ha cometido la Administración Tributaria, a fin de establecer si estos representan problemas que pudieran dificultar la aplicación de la metodología a la investigación de casos de lavado de dinero. Con el propósito de lograr estos objetivos se condujo una investigación mixta que incluyó el análisis de las resoluciones emitidas durante los años 2020 y 2021 por el Tribunal Fiscal y sentencias emitidas por el poder judicial. Esto se complementó con entrevistas semiestructuradas a expertos del sector público, la academia y peritos contables con experiencia relevante sobre el tema. La investigación encontró que existen algunos empirismos aplicativos que pueden ser superados y que no representan ninguna restricción que no pueda ser gestionada. Se halló también que la metodología tributaria permite esclarecer de manera más efectiva los desbalances patrimoniales. La investigación concluye que, superados los errores de ejecución, es factible utilizar con ventaja la metodología tributaria en las investigaciones de lavado de dinero.

O objetivo desta pesquisa é avaliar a viabilidade do uso da metodología tributária para determinar aumentos injustificados de patrimônio na investigação de desproporções patrimoniais em casos de lavagem de dinheiro julgados nos tribunais e identificar os erros cometidos pela Administração Tributária, a fim de estabelecer se estes representam problemas que poderiam dificultar a aplicação da metodologia na investigação de casos de lavagem de dinheiro. Para atingir esses objetivos, foi realizada uma pesquisa mista que incluiu a análise de decisões emitidas durante 2020 e 2021 pelo Tribunal Tributário e sentenças emitidas pelo judiciário. Isso foi complementado por entrevistas semiestruturadas com especialistas do setor público, acadêmicos e especialistas em contabilidade com experiência relevante no assunto. A pesquisa constatou que existem alguns empirismos de aplicação que podem ser superados e que não representam nenhuma restrição que não possa ser gerenciada. Também foi constatado que a metodología tributária permite um esclarecimento mais eficaz das desproporções patrimoniais. Na pesquisa, conclui-se que, uma vez superados os erros de implementação, é viável utilizar a metodologia tributária com vantagem nas investigações de lavagem de dinheiro.

DO THE INDUSTRY AFFILIATION OF A COMPANY IMPACT ITS EFFECTIVE TAX RATE? - AN ANALYSIS OF INDIAN FIRMS

There are various determinants of the Effective Tax Rate of a company. This study attempts to ?nd out whether industry association impact Effective Tax Rates. Tax Rates and Tax Laws are speci?c to jurisdictions, and the results may vary from jurisdiction to jurisdiction. The study focuses on Indian conditions to examine the relationship between industry classi?cation and the Effective Tax Rate (ETR) of companies. The study covers the standalone ?nancials of the top 500 listed companies. Results show a signi?cant impact of the industry association on the Average Effective Tax Rate

A Study On Impact Of Goods And Service Tax On Small Traders With Reference Mysuru District, Karnataka

The study investigates the impact of Goods and Services Taxes on small businesses. Tax policies have such a big impact on the economy in terms of both efficiencies and equity. For Indian government small traders and medium traders are one of the pillars. Here small traders can fill the registration through online itself. In VAT the tax payment where differed from state to state in some states we have earn 10 lakhs we should pay VAT but for some states if its 5 lakhs itself we need to pay VAT. So it leads to confusion and its not much effective. So compare to that in GST we have one nation one tax. So that small and medium traders can go anywhere and can expand there revenue and business anywhere in India. This study is based on both primary data and secondary data. For collecting of primary data from sample respondents used structured questionnaire. Statistical tools like Garrett ranking method and chi-squre test, ANOVA are used for analysis of data

Dependência, ciclo do capital e limites do fundo público no Brasil / Dependency, capital cycle and limits of the public fund in Brazil

Resumo: Este artigo visa identificar a participação e os limites do fundo público no ciclo do capital da economia dependente brasileira. Para isso, aborda as implicações do intercâmbio desigual, da transferência de valor e da superexploração da força de trabalho para a composição e direcionamento do fundo público no Brasil, utilizando-se da coleta e análise de dados acerca do sistema tributário brasileiro.

Abstract: This article aims to identify the participation and limits of the public fund in the capital cycle of the Brazilian dependent economy. To this end, it addresses the implications of unequal exchange, value transfer and overexploitation of the labor force for the composition and direction of public fund in Brazil, using the analysis of data about the Brazilian tax system.

Proadi-SUS: analysis of financial resources in the three-year periods 2009-2011, 2012-2014 and 2015-2017 / Proadi-SUS: análise dos recursos financeiros nos triênios 2009-2011, 2012-2014 e 2015-2017

ABSTRACT OBJECTIVE To characterize the tax exemption resources used in the Support Program for Institutional Development of the Unified Health System (Proadi-SUS) in the 3-year periods 2009-2011, 2012-2014, 2015-2017, considering the total volume of resources linked to the debate on tax expenditures on health and the constitution of a "new form of philanthropy" in the sector. METHODS To understand the philanthropic sector, tax expenditures between 2001 and 2017 were analyzed. To evaluate the resources used in the program, the values of projects and areas of activity were examined. RESULTS A real increase in the values of general tax expenses and tax expenses referring to the philanthropic sector was found. There was also a real increase in the program's resources. A total of 407 projects were carried out, amounting to R$ 3.4 billion for the period. An analysis of the average value of the projects shows an increase in values for all hospitals included in the program, with the exception of one of the institutions. In the 2009-2011 and 2012-2014 periods, the area with the highest number of projects and the most resources was "Management techniques and operation in health services". In the 3-year period 2015-2017, however, the sector that received the most investments and the largest number of projects developed was "Human Resources Training". CONCLUSION The program characterizes a different expression of the public-private partnership in the health sector linked to the principles of the new public management. As a development for future investigations, a qualitative characterization of the projects developed and the actions' impact on the public sector demands is necessary.

RESUMO OBJETIVO Caracterizar os recursos de isenção fiscal usufruídos no Programa de Apoio ao Desenvolvimento Institucional do Sistema Único de Saúde (Proadi-SUS) nos triênios 2009-2011, 2012-2014, 2015-2017, considerando o volume total dos recursos atrelado ao debate dos gastos tributários em saúde e a constituição de uma "nova modalidade de filantropia" no setor. MÉTODOS Para compreender o setor filantrópico, analisaram-se os gastos tributários no período de 2001 e 2017. Para avaliar os recursos utilizados no programa, foram examinados os valores dos projetos e das áreas de atuação. RESULTADOS Foi constatado um crescimento real dos valores dos gastos tributários gerais e dos gastos tributários referentes ao setor filantrópico. Constatou-se, também, um aumento real dos recursos do programa. Foram realizados 407 projetos, totalizando um valor de R$ 3,4 bilhões para o período. Ao se analisar o valor médio dos projetos, explicita-se ampliação dos valores para todos os hospitais inseridos no programa, com exceção de uma das instituições. Nos triênios 2009-2011 e 2012-2014, a área de atuação com maior número de projetos e mais recursos foi a "Área de técnicas e operação de gestão em serviços de saúde". Já no triênio 2015-2017, o setor que contou com mais investimentos e maior número de projetos desenvolvidos foi o de "Capacitação de recursos humanos". CONCLUSÃO O programa caracteriza outro patamar na relação do setor público com o setor privado/empresariado da saúde, atrelado aos princípios da nova gestão pública. Faz-se necessária, como desdobramento para futuras investigações, uma caracterização qualitativa dos projetos desenvolvidos e do impacto das ações diante das demandas do setor público.

Effectiveness of increasing alcohol excise taxes in the management of alcohol-associated liver disease in China / 临床肝胆病杂志

Increasing alcohol excise taxes has been confirmed by the World Health Organization as the most cost-effective public policy for reducing alcohol consumption at the population level. In recent years, studies in foreign countries have believed that increasing alcohol excise taxes can improve the burden of alcohol-associated liver disease (ALD), but it is still unclear whether this policy is applicable to ALD management in China. Therefore, with reference to related research evidence in China and globally, this article analyzes the key factors influencing the effectiveness of the policy of increasing alcohol excise taxes from the perspective of ALD management in China, including tax shifting, price elasticity of demand, and unrecorded alcohol, and introduces other public policies that help curb ALD. We think that increasing alcohol excise taxes is currently a useful but not effective policy for improving the burden of ALD in China.

Identificação de evasão fiscal utilizando dados abertos e inteligência artificial / Identificación de la evasión fiscal mediante datos abiertos e inteligencia artificial / Tax evasion identification using open data and artificial intelligence

Resumo A evasão fiscal é a consequência da prática da sonegação. Apenas no Brasil, estima-se que ela corresponda a 8% do PIB. Com isso, os governos necessitam de sistemas inteligentes para apoiar os auditores fiscais na identificação de sonegadores. Tais sistemas dependem de dados sensíveis dos contribuintes para o reconhecimento dos padrões, que são protegidos por lei. Com isso, o presente trabalho apresenta uma solução inteligente, capaz de identificar os perfis de potenciais sonegadores com o uso apenas de dados abertos, públicos, disponibilizados pela Receita Federal e pelo Conselho Administrativo Tributário do Estado de Goiás, entre outros cadastros públicos. Foram gerados três modelos que utilizaram os recursos Random Forest, Redes Neurais e Grafos. Em validação depois de melhorias finas, foi possível obter acurácia superior a 98% na predição do perfil inadimplente. Por fim, criou-se uma solução de software visual para uso e validação pelos auditores fiscais do estado de Goiás.

Resumen La evasión fiscal es la consecuencia de la práctica de la defraudación tributaria. En Brasil, se estima que corresponde al 8% del PIB. Por lo tanto, los gobiernos necesitan y utilizan sistemas inteligentes para ayudar a los agentes de hacienda a identificar a los defraudadores fiscales. Dichos sistemas se basan en datos confidenciales de los contribuyentes para el reconocimiento de patrones, que están protegidos por ley. Este trabajo presenta una solución inteligente, capaz de identificar perfiles de potenciales defraudadores fiscales, utilizando únicamente datos públicos abiertos, puestos a disposición por la Hacienda Federal y por el Consejo Administrativo Tributario del Estado de Goiás, entre otros registros públicos. Se generaron tres modelos utilizando random forest y neural networks. En la validación después de finas mejoras, fue posible obtener una precisión superior al 98% en la predicción del perfil moroso. Finalmente, se creó una solución de software visual para uso y validación por parte de los auditores fiscales del estado de Goiás.

Abstract Tax evasion is the practice of the non-payment of taxes. In Brazil alone, it is estimated as 8% of GDP. Thus, governments must use intelligent systems to support tax auditors to identify tax evaders. Such systems seek to recognize patterns and rely on sensitive taxpayer data that is protected by law and difficult to access. This research presents a smart solution, capable of identifying the profile of potential tax evaders, using only open and public data, made available by the Brazilian internal revenue service, the administrative council of tax appeals of the State of Goiás, and other public sources. Three models were generated using Random Forest, Neural Networks, and Graphs. The validation after fine improvements offered an accuracy greater than 98% in predicting tax evading companies. Finally, a web-based solution was created to be used and validated by tax auditors of the State of Goiás.

CAUSES AND CONSEQUENCES OF GOODS & SERVICE TAX (GST) FRAMEWORK IN INDIA

The giant indirect tax framework in India known as the Goods and Services Tax, is meant to promote and bolster the economic growth of a country. GST has been introduced in more than 150 countries. The Vajpayee government came up with the concept of GST in 2000. Growth and development may be hindered by an aggressive performance of GST. For this study, the primary goal is for researchers to get a better understanding of the in?uence of the Goods and Services Tax (GST) on the Indian economy, as well as the many features of the Indian GST system. Using data from periodicals, newspapers, and approved websites, the article is based on secondary data sources. In conclusion, I believe GST has certain bene?cial effects, such as helping to create a tax administration that is open and devoid of corruption. Small ?rms with annual revenue of between INR 20 lakhs and INR 50 lakhs might elect to pay lesser taxes under the new GST system. What it is referred to as is known as the compositional scheme. A hike to Rs. 75 lakhs has been proposed, however there are also drawbacks, such as the fact that some retail items presently only carry a 4% tax, and that after GST, clothing and apparel may become more expensive. The GST does not apply to three key tax income generators: petroleum goods, alcoholic beverages, and electricity. The tax will be levied by the state government on certain industries. Tax income generated by GST would be a major factor in the inclusion of these sectors in the GST. A higher tax rate of 18 percent from the current 15 percent would have a signi?cant impact on the services industry, such as communications and restaurants. In India, the introduction of the Goods and Services Tax (GST) has had mixed results

VALUE ADDED TAX AND ECONOMIC GROWTH OF NIGERIA (A CRITICAL APPRAISAL)

This research is focused on the impact of Value Added Tax on Economic Growth in Nigeria. It covers the period between 1999 and 2019. Secondary data sourced from the Central Bank of Nigeria Statistical Bulletin as well as Nigeria Bureau of Statistics were utilized. The ordinary least square estimating technique was adopted. The result revealed that Government expenditure, Investment and Value Added Tax were statistically significant to changes in Economic Growth in Nigeria. However, human capital development was not statistically significant to changes in Economic growth with in the period covered by the study. It was therefore recommended that even though Value Added Tax is marginally significant to changes in economic growth, government should not increase it to fund annual budget. Government is also advised to increase acquisition of skills of its labour force to boost human capital segment. Also government should increase capital expenditure which is the productive aspect of her annual expenditure instead of the usual lion share given to recurrent expenditure in annual budget. This is the only way economic growth can be sustainable in Nigeria

Evolution of Japanese self-medication tax system and its enlightenment to China / 中国药房

OBJECTIVE To learn from the self-medication tax system in Japan and improve over-the-counter drug cost sharing mechanism in China. METHODS By searching relevant policies and literature ，the evolution ，specific contents ，current situation and effects of Japanese self-medication tax system were summarized. Recommendations were put forward in the light of the actual situation of over-the-counter drug guarantee in China. RESULTS & CONCLUSIONS Japan has implemented the self-medication tax system since 2017. The Ministry of Health ， Labour and Welfare has made clear provisions on the preconditions for applying for the tax system and the deduction standards of the tax system ，and established a list of drugs to be responsible for the regular inclusion and discharge of the drugs under the tax system. The self- medication tax system has a remarkable effect in promoting the self-health management ，disease prevention and reducing medical expenses of Japanese residents. Our country can learn from the self-medication tax system in Japan and the experience of implementing the special deduction system for major medical conditions in China. To promote rational self-medication ，it is advisable to add a special deduction system for over-the-counter drugs into deductions in personal income tax and formulate the criteria and scope of application ，and establish a special list of over-the-counter drugs，thereby reducing the heavy burden of medical expenses of residents ，and exploring a new way to share the costs of over-the-counter drugs which is applicable to our national conditions.

Dinâmica financeira dos municípios brasileiros / Financial dynamics of Brazilian municipalities

Resumo O estudo tem como objetivo explorar as ocorrências fiscais dos municípios brasileiros no período 2002 a 2016, analisando a relação entre as receitas, as despesas com pessoal, os estratos de tamanho, os delineamentos da atividade econômica e as riquezas municipais, considerando momentos de contração e de expansão do produto nacional. O procedimento metodológico consistiu na utilização de uma representação de dados em painel, com a aplicação do teste de especificação de Hausman, em que o modelo de efeito fixo, em confronto com o de efeitos aleatórios, se mostrou mais adequado para apuração da relação da variável dependente e das independentes. O cálculo do Quociente do Resultado de Execução Financeira (QREF) mensurou a situação fiscal das unidades federadas e aferiu as relações do QREF com outras variáveis, tais como o perfil de arrecadação, o balanço econômico municipal, a riqueza econômica da localidade, a despesa com pessoal e o tamanho populacional. As repercussões revelaram que as elevadas despesas com pessoal impactam negativamente as apurações dos resultados fiscais, enquanto que, os melhores cômputos do QREF ocorreram em unidades nas quais foram detectados os maiores indicadores de produto interno bruto per capita. Quanto ao nível de atividade econômica, a preponderância financeira dos setores agrícola e de serviços, revelou melhores condições pecuniárias, ressalvando que nos municípios com perfil industrial e classificados como pequenos foram detectados os piores resultados. No desfecho, a crise econômica de 2009 derivou em resultados fiscais ruins, enquanto que a crise política/econômica de 2015 e 2016 transcorreu com respostas orçamentárias mais apropriadas.

Resumen Este estudio tiene como objetivo explorar los sucesos fiscales de los municipios brasileños en el período 2002 a 2016, analizando la relación entre ingresos, gastos de personal, estratos de tamaño, delineamientos de la actividad económica y riqueza municipal, considerando momentos de contracción y de expansión del producto nacional. El procedimiento metodológico consistió en utilizar una representación de datos en panel, con la aplicación de la prueba de especificación de Hausman, en la que el modelo de efectos fijos, en comparación con el modelo de efectos aleatorios, resultó ser más adecuado para determinar la relación variable dependiente e independiente. El cálculo del índice de resultados de ejecución financiera (QREF) midió la situación fiscal de las unidades federadas y calculó la relación del QREF con otras variables, como el perfil de recaudación, el balance económico municipal, la riqueza económica del municipio, el gasto en personal y el tamaño de la población. Los resultados mostraron que los elevados gastos en personal tienen un impacto negativo en los resultados fiscales, mientras que los mejores cómputos del QREF ocurrieron en unidades donde se detectaron los indicadores más altos del producto interno bruto per cápita. En cuanto al nivel de actividad económica, la preponderancia financiera de los sectores agrícola y de servicios reveló mejores condiciones pecuniarias, destacando que los peores resultados se encontraron en municipios con perfil industrial y clasificados como pequeños. Al final, la crisis económica de 2009 dio lugar a malos resultados fiscales, mientras que la crisis político-económica de 2015 y 2016 transcurrió con respuestas presupuestarias más apropiadas.

Abstract The study explores the fiscal events of Brazilian municipalities in the period 2002 to 2016, analyzing the relationship between revenues, personnel expenses, size strata, delineations of economic activity, and municipal wealth, considering moments of contraction and national product expansion. The methodology used panel data, with the application of the Hausman specification test, in which the fixed-effect model, in comparison with the random-effects model, proved to be more suitable for determining the variable relationship dependent and independent. The calculation of the Quotient of the Financial Execution Outcome (QFEO) measured the fiscal situation of the federated units. It measured the relationship of the QFEO with other variables, such as the collection profile, the municipal economic activity, the municipality's economic wealth, the expenditure on personal, and the population size. The s results showed that higher personnel expenses negatively impact tax investigations. The best calculations in the QFEO occurred in units where the highest gross domestic product indicators were detected per capita. As for the level of economic activity, the financial preponderance of the agricultural and service sectors revealed better pecuniary conditions. The worst results were found in municipalities with an industrial profile and classified as small. The economic crisis of 2009 resulted in poor fiscal results, while the political/economic crisis of 2015 and 2016 had more appropriate budget responses.

Benefícios fiscais e sustentabilidade: um estudo dos municípios catarinenses / Beneficios fiscales y sostenibilidad: un estudio en los municipios catarinenses / Tax benefits and sustainability: a study of municipalities in the state of Santa Catarina

Resumo A relação entre benefícios fiscais e sustentabilidade não tem sido objeto de muitas pesquisas empíricas, apesar da importância da mensuração e do acompanhamento da efetividade dos gastos tributários. Assim, o objetivo deste artigo é analisar a influência dos benefícios fiscais de ICMS - imposto sobre circulação de mercadorias e prestação de serviços de transporte e de comunicação - na sustentabilidade dos municípios catarinenses. Para tanto, com base num conjunto de dados secundários em painel, coletados entre 2005 e 2017, emprega-se a modelagem de equações estruturais. A despeito de os resultados apontarem relações estatisticamente significativas, constata-se que os benefícios fiscais, em grau elevado, promovem a sustentabilidade econômica; em grau moderado, a sustentabilidade social; e, em grau baixo, a sustentabilidade ambiental.

Resumen La relación entre los beneficios fiscales y la sostenibilidad no ha sido objeto de mucha investigación empírica, a pesar de la importancia de medir y monitorear la efectividad de los gastos tributarios. Por lo tanto, el objetivo de este artículo es analizar la influencia de los beneficios fiscales del ICMS - impuesto sobre la circulación de bienes y la provisión de servicios de transporte y comunicación - sobre la sostenibilidad de los municipios catarinenses. Para ello, con base en un conjunto de datos secundarios en panel, recopilados entre 2005 y 2017, se emplea el modelado de ecuaciones estructurales. Aunque los resultados apuntan a relaciones estadísticamente significativas, parece que los beneficios fiscales, en un alto grado, promueven la sostenibilidad económica; en un grado moderado, la sostenibilidad social; y en un grado bajo, la sostenibilidad ambiental.

Abstract The relationship between tax benefits and sustainability is not well explored in empirical research, despite the importance of measuring and monitoring the effectiveness of tax expenditures. This article aims to analyze the influence of the ICMS tax benefits - tax on the circulation of goods and the provision of transport and communication services - on the sustainability of municipalities in the state of Santa Catarina. Structural equation modeling examined a set of secondary panel data collected between 2005 and 2017. Although the results point to statistically significant relationships, it appears that tax benefits promote economic sustainability to a high degree; social sustainability to a moderate degree; and environmental sustainability to a low degree.

A aplicação da lei de incentivo à cultura na democratização do acesso ao lazer / The application of the law over culture incentive on the democratization of the leisure access

O artigo analisa a Lei de Incentivo à Cultura na democratização das artes, como fonte do lazer popular, inseridas nos direitos sociais. Trata-se de pesquisa bibliográfica com leitura descritiva dos incentivos fiscais e sua parceria público-privada aplicadas no fomento do entretenimento às populações periféricas. Em análise multidisciplinar de Cesnik (2012), Coelho (2009), Costa (2020), Nagayama (2020) dialogadas com Almeida (2020), Barbosa (2012), Dumazedier (1975, 1979), Gomes (2014) e Marcellino (1997, 2015), apresenta-se a necessidade de medidas inclusivas a serviço do lazer, que nesse texto se conecta com as artes e a cultura. Percebe-se a isenção tributária manipulada pelo capital e interesses políticos a reclamar reestruturação das instituições públicas atuantes na exigência das políticas públicas de cultura enquanto lazer acessível às camadas de baixa renda, de forma regional e pluralista.

The article analyzes the law of culture incentive on the art democratization, as source of popular leisure, inserted on social rights. It`s about the bibliographic research with descriptive reading of tax incentives and their public ­ private partnership applied in the promotion of entertainment to peripheral populations. In multidisciplinar analysis of Cesnik (2012), Coelho (2009), Costa (2020), Nagayama (2020) dialogued with Almeida (2019, 2020), Barbosa (2012), Bretas (1997), Dumazedier (1975, 2015), Gomes(2014) and Marcelinho (1997, 2015), introduces the needs of inclusive measures for leisure service purpose. Realizes the tax exemption manipulated by capital and political interests to demand restructuring of social movements in the requirement of public politics of leisure as culture accessible to lowincome layers, in a regional and pluralistic way.

Price Elasticity Of Demand And The Impact Of Taxing Sugar-Sweetened Beverages In Malaysia

@#The Malaysian government implemented an excise tax of MYR 0.40 per L on sugar-sweetened beverages in July 2019. Excise tax is imposed on sweetened drinks containing more than 5 g of sugar per 100 ml, flavoured Ultra High Temperature milk-based drinks, and fruit juices with more than 7 g and 12 g of sugar per 100 ml, respectively. We analysed the impact of excise tax on the consumption of SSBs by developing a demand model for SSBs to estimate the elasticity of demand using a two-way fixed-effect model. The tax increased the price of 1 L SSBs by 8.33%, and we estimated it to decrease the consumption of SSBs by 9.25%. The estimated own-price elasticity of demand for SSBs was −1.11 (95% CI: −1.97 to −0.25). Price of SSB is a determinant for SSB demand, but income or the price of milk are not. The estimated excise revenue calculated was MYR 357.61 million. However, industry responses via product reformulation and pass-through rates could reduce revenue and enhance or reduce health impacts.

Co-expression of HBZ, TAX and FOXp3 and HTLV-1-associated myelopathy/tropical spastic paraparesis development in HTLV-1-infected individuals: A systematic review

Human T-cell lymphotropic virus type 1 (HTLV-1) is associated with the development of HTLV-1-associated myelopathy/tropical spastic paraparesis (HAM/TSP). It has been reported that the HTLV-1 proteins (specifically TAX and HBZ) can modulate FOXp3, resulting in an immune imbalance that can favor the progression of HAM/TSP. This review aims to summarize the literature in order to clarify the relationship between the expression of HTLV-1 mRNAs and/or viral proteins (TAX and HBZ) with the expression of mRNA and/or protein FOXp3 and their correlation with HAM/TSP development. This systematic review was conducted according to the recommendations of the Preferred Reporting Items for Systematic Reviews and Meta-Analysis. The search strategy was performed on the Medical Literature Analysis and Retrieval System Online and Latin American and Caribbean Literature in Health Sciences Platform using subject descriptors. After screening, six articles were included in this review. The studies suggested that TAX and HBZ have a directly proportional correlation with FOXp3 in individuals with HAM/TSP, which also presented an increased expression of FOXp3 compared to asymptomatic controls and/or healthy donors. This systematic review indicates that TAX and HBZ can interact with FOXp3 and that interaction may influence HAM/TSP development.

Pathogenesis of HTLV-1 infection and progression biomarkers: An overview

ABSTRACT Infection by human T-cell lymphotropic virus type 1 (HTLV-1) occurs in lymphocytes, which travel throughout the body, thus affecting several target organs and causing varied clinical outcomes, particularly in populations that are underserved and do not have access to healthcare. However, the mechanism of pathogenesis is not yet fully understood. The TAX and HTLV-1 basic leucine zipper factor (HBZ) proteins maintain viral persistence and affect pathogenesis through cell proliferation and immune and inflammatory responses that accompany each clinical manifestation. TAX expression leads to inhibition of transcription error control, OX40 overexpression, and cell proliferation in adult T-cell leukemia (ATL). OX40 levels are elevated in the central nervous system (CNS), and the expression of TAX in the CNS causes neuronal damage and loss of immune reactivity among patients with HTLV-1-associated myelopathy (HAM). HBZ reduces viral replication and suppresses the immune response. Its cell compartmentalization has been associated with the pathogenesis of HAM (cytoplasmic localization) and ATL (nuclear localization). TAX and HBZ seem to act antagonistically in immune responses, affecting the pathogenesis of HTLV-1 infection. The progression from HTLV-1 infection to disease is a consequence of HTLV-1 replication in CD4+ T and CD8+ T lymphocytes and the imbalance between proinflammatory and anti-inflammatory cytokines. The compartmentalization of HBZ suggests that this protein may be an additional tool for assessing immune and inflammatory responses, in addition to those already recognized as potential biomarkers associated with progression from infection to disease (including human leukocyte antigen (HLA), killer immunoglobulin-like receptors (KIR), interleukin (IL)-6, IL-10, IL-28, Fas, Fas ligand, interferon (IFN)-γ, tumor necrosis factor (TNF)-α, and mannose-binding lectin).

Conocimiento de los empresarios de Villanueva (Casanare, Colombia) sobre la Ley Zomac / Knowledge of Entrepreneurs of Villanueva Casanare, Colombia, on ZOMAC Law

Resumen La normatividad colombiana plantea que las nuevas sociedades que desarrollen todo el proceso productivo en los municipios denominados Zonas más Afectadas por el Con flicto Armado (Zomac) tendrán beneficios tributarios durante 10 años, consistentes en tarifa progresiva del impuesto de renta a partir del 2017, que varía según el tamaño de la empresa que se obliga a cumplir con requisitos mínimos de inversión y generación de empleo o al pago parcial del impuesto de renta mediante la inversión directa en ejecu ción de proyectos de trascendencia social en las Zomac al obtener ingresos brutos igua les o superiores a treinta y tres mil seiscientos diez (33.610) unidades de valor tributario (UVT). Se realizó un estudio de tipo descriptivo con enfoque mixto (cuantitativo-cuali tativo) para la caracterización de los empresarios, determinar el conocimiento y nivel de acogimiento a la normatividad, aplicándose un cuestionario a los empresarios y una entrevista semiestructurada a personal de los entes municipales y gubernamentales sobre el conocimiento y divulgación sobre lo reglamentado por la ley para las Zomac, permitiendo esclarecer la realidad en la aplicación normativa que plantea incentivos tri butarios para cerrar las brechas de desigualdad socioeconómica en las Zomac.

Abstract Colombian regulations state that new companies that develop the entire production process in municipalities called Zones Most Affected by Armed Conflict (ZOMAC) will have tax benefits for 10 years. They will consist of progressive rate of income tax from 2017, which varies depending on the size of the company that is required to meet mi nimum investment and employment generation requirements or partial payment of income tax through direct investment in execution projects of social significance in the ZOMAC, by obtaining gross income equal to or greater than thirty-three thousand six hundred and ten (33,610) Tax Value Unit. A descriptive type study was carried out with a mixed (quantitative-qualitative) approach to the characterization of entrepreneurs, determine knowledge and level of adherence to regulations, applying a questionnaire to entrepreneurs and a semi-structured interview with staff of municipal and govern ment authorities on knowledge and disclosure of what is regulated by law for ZOMACs, allowing to clarify the reality in the normative application that raises tax incentives to close gaps in socio-economic inequality in the ZOMAC.

Novas estratégias para velhas práticas na distribuição de verbas federais: o quinhão da política de saúde com o orçamento impositivo / New strategies for old practices in the distribution of federal funds: the share of health policy with the imposed budget

Este artigo propõe uma reflexão sobre o orçamento público impositivo, que, ao ser aprovado, pretende ressignificar o papel do Poder Legislativo nas decisões do orçamento e na redefinição do escopo de ações. Destaca-se que essa participação do Legislativo na definição parcial do orçamento da União estimula a continuidade das práticas políticas populistas e clientelistas que atendem os interesses do mercado, ou seja, dos prestadores de serviços ao Sistema Único de Saúde (SUS), usando-o como moeda de troca. O objetivo do artigo é ressaltar a interferência do orçamento impositivo à luz do planejamento e da organização das Redes de Atenção à Saúde (RAS) no SUS, apontando as contradições provocadas no processo. As Emendas Legislativas do orçamento impositivo assumem características de comprometimento eleitoral, respondendo a promessas de caráter político dos parlamentares para com seus eleitores e as regiões que representam, assim como a liberação pelo governo de recursos orçamentários e/ou contratação de cargos em comissão em períodos importantes de votações pelo Congresso. Aflora a reflexão necessária sobre as disputas e quanto à organização do sistema de saúde ser a partir da oferta e não da demanda, o que de certa forma, acaba privilegiando os níveis de atenção de maior custo e cristalizando antigas práticas de distribuição de sobejos, atendendo os interesses de mercado, que, na maioria das vezes, em nada impactam na saúde da população

This article proposes a reflection on the imposing public budget, which, when approved, intends to re-signify the role of the Legislative Power in budget decisions and in the redefinition of the scope of actions. It is noteworthy that this participation of the Legislative in the partial definition of the Union's budget stimulates the continuity of populist and clientelist political practices that serve the interests of the market, that is, of service providers to the Unified Health System (SUS), using it as a bargaining chip. The objective of the article is to highlight the interference of the imposing budget in the light of the planning and organization of Health Care Networks (RAS) in SUS, pointing out the contradictions caused in the process. Legislative Amendments to the imposing budget assume characteristics of electoral commitment, responding to promises of a political nature by parliamentarians towards their voters and the regions they represent, as well as the release by the government of budgetary resources and / or contracting of commissioned positions in important periods. Voting by Congress. The necessary reflection on disputes and the organization of the health system emerges from supply and not demand, which, in a way, ends up privileging the highest cost levels of care and crystallizing old practices of distribution of leftovers, attending market interests, which, in most cases, have no impact on the health of the population

Envelhecimento populacional e financiamento público: análise do Rio Grande do Sul utilizando um modelo multissetorial / Population aging and public financing: an analysis of Rio Grande do Sul using a multisectoral model / Envejecimiento de la población y financiación pública: un análisis de Rio Grande do Sul utilizando un modelo multisectorial

Os efeitos econômicos do envelhecimento populacional é um tema ainda pouco estudado em países em desenvolvimento. No contexto brasileiro, o Rio Grande do Sul é um dos estados com maiores taxas de envelhecimento populacional. Esta mudança demográfica altera o perfil do consumo da economia, influenciando outras variáveis relacionadas. O objetivo deste trabalho é analisar os impactos das mudanças demográficas na arrecadação de impostos sobre consumo no Rio Grande do Sul. Para isso, utilizou-se um modelo de insumo-produto regional. Os resultados mostram que o envelhecimento populacional gera um perfil de consumo que reduz a carga destes impostos na economia.

The economic effects of population ageing are rarely addressed in developing countries. In the Brazilian context, Rio Grande do Sul is one of the states with the higher rates of population ageing. This demographic change modifies the economy's consumption pattern, affecting other related variables. The aim of this paper is to analyze the impact of the demographic changes in consumption taxes revenues in Rio Grande do Sul. To that end, a regional input-output model is used. The results show that the aging population generates a consumption profile that reduces the burden of these taxes on the economy.

Los efectos económicos del envejecimiento de la población son un tema todavía poco estudiado en los países en desarrollo. En el contexto brasileño, Rio Grande do Sul es uno de los estados con mayores tasas de envejecimiento de la población. Este cambio demográfico altera el perfil de consumo de la economía e influye en otras variables relacionadas. El objetivo de este trabajo es analizar los impactos de los cambios demográficos en la recaudación de los impuestos al consumo en Rio Grande do Sul. Para esto, se utiliza un modelo regional de insumos y productos. Los resultados muestran que el envejecimiento de la población genera un perfil de consumo que reduce la carga de estos impuestos en la economía.

Financing constraints, tax incentives and R&D investment: Evidence from traditional Chinese medicine industry / 中草药

Innovation plays an important role in the development of the traditional Chinese medicine enterprises, whereas financing constraints may restrain the investment activities. Therefore, whether financing constraints may impact the R&D investment of traditional Chinese medicine enterprises is worthy of being studied. Based on a sample of listed A-share firms in traditional Chinese medicine industry from 2009 to 2018 in China, we investigate the relationship between financing constraints and R&D investment. It is found that financing constraints have a significantly negative effect on R&D investment. In addition, the tax incentives may moderate the negative relation between financing constraints and R&D investment. This study highlights the research on stimulation of R&D investment and provides valuable enlightenment to policy makers and regulators.