Questões de Concurso Para sefaz-sp

Avoidance and evasion compared: The United States example
 The use of the terms tax avoidance and tax evasion can vary depending on the jurisdiction. In the United States, for example, the term "tax evasion" (or, more precisely, "attempted tax evasion") generally consists of criminal conduct, the purpose of which is to avoid the assessment or payment of a tax that is already legally owed at the time of the criminal conduct. (The term "assessment" is here used in the technical sense of a statutory assessment: the formal administrative act of a duly appointed employee of the Internal Revenue Service who records the tax on the books of the United States Treasury after certain administrative prerequisites have been met. In the case of Federal income tax, this act generally occurs after the close of the tax year – and usually after a tax return has been filed.)  By contrast, the term "tax avoidance" is used in the United States to describe lawful conduct, the purpose of which is to avoid the creation of a tax liability. Tax evasion involves breaking the law; tax avoidance is using legal means to avoid owing tax in the first place. An evaded tax remains a tax legally owed. An avoided tax (in the U.S. sense) is a tax liability that has never existed. A simple example of tax avoidance in this sense is the situation where a business considers selling a particular asset at a huge gain but, after consulting with a tax adviser, decides not to [VERB] the sale 97 no sale occurs, no gain is realized. The additional income tax liability that [TO GENERATE] by the inclusion of the gain on the sale in the computation of taxable income is simply not incurred, as there was no sale and no realized gain.  (Adapted from Wikipedia: en.w ikipedia.org/w iki/Tax_evasion)
O verbo que substitui corretamente [VERB] é 

History of the Income Tax in the United States
  The nation had few taxes in its early history. From 1791 to 18 02, the United States government was supported by internal taxes on distilled spirits, carriages, refined sugar, tobacco and snuff, property sold at auction, corporate bonds, and slaves. The high cost of the War of 18 12 brought about the nation's first sales taxes on gold, silverware, jewelry, and watches. In 18 17, however, Congress did away with all internal taxes, relying on tariffs on imported goods to provide sufficient funds for running the government.   In 18 62, in order to support the Civil War effort, Congress enacted the nation's first income tax law. It was a forerunner of our modern income tax in that it was based on the principles of graduated, or progressive, taxation and of withholding income at the source. Additional sales and excise taxes were added, and an "inheritance" tax also made its debut.   The Act of 18 62 established the office of Commissioner of Internal Revenue. The Commissioner [TO GIVE] the power to assess, levy, and collect taxes, and the right to enforce the tax laws through seizure of property and income and through prosecution. The powers and authority remain very much the same today   In 18 68 , Congress again focused its taxation efforts on tobacco and distilled spirits and eliminated the income tax in 18 72. It had a short-lived revival in 18 94 and 18 95. In the latter year, the U.S. Supreme Court decided that the income tax was unconstitutional because it was not apportioned among the states in conformity with the Constitution.   In 1913, the 16th Amendment to the Constitution made the income tax a permanent fixture in the U.S. tax system. The amendment gave Congress legal authority to tax income and resulted in a revenue law that taxed incomes of both individuals and corporations. The withholding tax on wages was introduced in 1943 and was instrumental in increasing the number of taxpayers to 60 million and tax collections to $43 billion by 1945.   In 198 1, Congress enacted the largest tax cut in U.S. history, approximately $750 billion over six years. The tax reduction, however, was partially offset by two tax acts, in 198 2 and 198 4, that attempted to raise approximately $265 billion. (Adapted from http://w w w .infoplease.com/ipa/A0005921.html)
  Segundo o texto, nos Estados Unidos,

O século XX: vista aérea

A destruição do passado – ou melhor, dos mecanismos sociais que vinculam nossa experiência pessoal à das gerações passadas – é um dos fenômenos mais característicos e lúgubres do final do século XX. Quase todos os jovens de hoje crescem numa espécie de presente contínuo, sem qualquer relação orgânica com o passado público da época em que vivem. Por isso os historiadores, cujo ofício é lembrar o que outros esquecem, tornam-se mais importantes que nunca no final do segundo milênio. Por esse mesmo motivo, porém, eles têm de ser mais que simples cronistas, memorialistas e compiladores. Em 198 9 todos os governos do mundo, e particularmente todos os ministérios do Exterior do mundo, ter-se-iam beneficiado de um seminário sobre os acordos de paz firmados após as duas guerras mundiais, que a maioria deles aparentemente havia esquecido.
(Eric Hobsbaw m, Era dos extremos – O breve século XX. Trad. de Marcos Santarrita. São Paulo: Companhia das L etras, 2005, p. 13)

Depreende-se da leitura do texto que, se fossem simples cronistas, memorialistas e compiladores, os historiadores, no final do segundo milênio,

O século XX: vista aérea

A destruição do passado – ou melhor, dos mecanismos sociais que vinculam nossa experiência pessoal à das gerações passadas – é um dos fenômenos mais característicos e lúgubres do final do século XX. Quase todos os jovens de hoje crescem numa espécie de presente contínuo, sem qualquer relação orgânica com o passado público da época em que vivem. Por isso os historiadores, cujo ofício é lembrar o que outros esquecem, tornam-se mais importantes que nunca no final do segundo milênio. Por esse mesmo motivo, porém, eles têm de ser mais que simples cronistas, memorialistas e compiladores. Em 198 9 todos os governos do mundo, e particularmente todos os ministérios do Exterior do mundo, ter-se-iam beneficiado de um seminário sobre os acordos de paz firmados após as duas guerras mundiais, que a maioria deles aparentemente havia esquecido.
(Eric Hobsbaw m, Era dos extremos – O breve século XX. Trad. de Marcos Santarrita. São Paulo: Companhia das L etras, 2005, p. 13)
Considere as seguintes afirmações:  I. O pensamento do autor vai ao encontro do que afirma a seguinte frase, relativamente popularizada: Estamos condenados a repetir os erros da História que foi esquecida.  II. Entre as funções essenciais de um historiador, destaca-se a de compreender rigorosamente em si mesmos os valores históricos e sociais de seu próprio presente.  III. A referência aos acordos de paz firmados depois das duas guerras mundiais vem a propósito da importância que eles deveriam conservar em todas as resoluções de política externa, em nível global. 
Em relação ao texto, está correto o que se afirma em

O princípio ou regra da Administração Pública que determina que os atos realizados pela Administração Pública, ou por ela delegados, são imputáveis não ao funcionário que os pratica, mas ao órgão ou entidade administrativa em nome do qual age o funcionário é o da