Tributação, finanças públicas e política fiscal: uma análise sob a óptica do direito e economia

In the Brazilian legal scenario, the study of taxation has traditionally been restricted to positivist analysis, concerned with investigating the formal aspects of the tax legal rule. Despite its relevance to the formation of the national doctrine of tax, such formalist tradition limits the discipline, separating it from reality and the socioeconomic context in which the Tax Law is inserted. Thus, the proposal of the dissertation is to examine the fundamentals and nature of taxation and tax legal rules from the perspective of Law and Economics (Economic Analysis of Law). For this purpose, the work initially reconnects the Tax Law and Science of Finance (or Public Finance) and Fiscal Policy, undertaking not only a legal analysis, but also economic and financial analysis of the theme. The Economics of Public Sector (or Modern Public Finance) will contribute to the research through topics such as market failures and economic theory of taxation, which are essential to an economic approach to Tax Law. The core of the work lies in the application of Law and Economics instruments in the study of taxation, analyzing the effects of tax rules on the economic system. Accordingly, the dissertation examines the fundamental assumptions that make up the Economic Analysis of Law (as the concept of economic efficiency and its relation to equity), relating them to the tax phenomenon. Due to the nature of the Brazilian legal system, any worth investigation or approach, including Law and Economics, could not pass off the Constitution. Thus, the constitutional rules will serve as a limit and a prerequisite for the application of Law and Economics on taxation, particularly the rules related to property rights, freedom, equality and legal certainty. The relationship between taxation and market failures receives prominent role, particularly due to its importance to the Law and Economics, as well as to the role that taxation plays in the correction of these failures. In addition to performing a review of taxation under the approach of Economic Analysis of Law, the research also investigates the reality of Brazilian tax system, applying the concepts developed in relevant cases and issues to the national scene, such as the relationship between taxation and development, the compliance costs of taxation, the tax evasion and the tax enforcement procedure. Given the above, it is intended to lay the groundwork for a general theory of Economic Analysis of Tax Law, contextualizing it with the Brazilian tax system

Caminhos e descaminhos dos municípios produtores de petróleo: o papel dos royalties no desempenho das finanças públicas municipais no estado do Rio Grande do Norte

It analyzes the magnitude, the nature and the direction of public revenues and the public expenses in oil and natural gas producing municipalities in the state of Rio Grande do Norte in the post-constituent period, and, more precisely, from the approval of Law 9.478/97, called Oil Law . It argues the fiscal federalism normative theory, the typology and the role of the intergovernamental transferences in the performance of the public finances of the local governments. Shows that the economy of Rio Grande do Norte went through deep social-economic changes in the last few decades, among which includes the discovery of the oil and the natural gas and its importance for the growth of the industrial and services sectors. It points out that the increase of the production and the international price of the oil contributed for the growth in revenues of royalties and the special participation in the beneficiary cities, what did not mean an automatic increase in the resources destined to the investment and in the quality on the provision of the goods and services come back toward the local development. On the contrary, the main conclusion of the work is that the trajectory of the oil producing municipalities is marked by paths and embezzlements in the performance of the public finances and in the provision of public goods and services. Paths, that lead to the improvement of the performance of the public finances and the quality of the public goods and services. Embezzlements, that lead to the inefficiency in the provision of goods and services and the capture of the public resources. That is, the fiscal decentralization is a necessary condition, however not enough to improve the amount and the quality of the public goods and services given by these municipalities. For that it is necessary to advance in the fiscal federalism normative theories, in search of optimum model of federalism in local governments where still predominated by patrimonialism, clientelism, fiscal illusion and the capture of the public resources in benefit of the private interests

Finanças públicas na nova ordem constitucional brasileira: uma análise comportamental dos municípios potiguares, nos anos antecedentes e posteriores à lei de responsabilidade fiscal LRF

The object of the present dissertation is to analyze the behavior of the public finances of the districts of the state of Rio Grande do Norte (RN), taking as reference a period fundamentally previous to the implementation of the Fiscal Responsibility Law LRF, comparatively to the first years, immediately after the advent of the mentioned institutional milestone. The central hypothesis of this study proposes that, from the institutions' viewpoint, the LRF sets securely consistent rules, in the orchestration of the behavior of the municipal revenues and expenses. These regulations, on the other hand, might be effective and reach the districts of the RN indiscriminately, apart from stabilizing tendencies and which are sustainable in the long run. In spite of this, the indicators calculated reveal that the districts researched show, during all the period under analysis, a diminished capacity of self-tax collection , and consequently, a high participation of the intergovernmental transfers in the composition of the current revenues. This behavior indicates that the goal of strengthening the municipal public finances, forecast in the LRF, tends to be only partially accomplished, due to the fiscal decentralism. The analysis and interpretation of the data are conducted from the literature of institutionalist orientation and in descriptive statistical tools applied to the municipal strata of the state of Rio Grande do Norte. Further on, it's used the econometrical method Pooled OLS, which demands the elimination of the municipal strata in order to allow the use of the model, in the attempt to strengthen and/or ratify the results of the research. Finally, the evidence reached in the dissertation show that the LRF brings better conditions to the potiguar municipal public finances, predominantly to the economically stronger districts; whereas the less dynamic municipal entities show rather divergent evidence, that is, their economies seem to be more oriented to a more pronounced state participation; therefore, it generates in the state of RN a certain antithesis in the results reached in the dissertation

Efeitos das transferências intergovernamentais sobre as finanças públicas dos municípios do Rio Grande do Norte (2001-2010)

The Brazilian tax structure has specific characteristics and the performance level of government. The autonomy given to municipalities to manage their activities after the 1988 Constitution, made them highly dependent on intergovernmental transfers of resources, revealing the fragility of the administrative capacity of these entities. The vertical gap revealed by the constitutional structure of the Brazilian fiscal federalism model contributes to the formation of this specific feature that you are eroding the tax base and the ability of municipal own revenues. Although there was a better regulation of these transfers after the enactment of the Fiscal Responsibility Law, it is observed that the amount of resources transferred to the municipalities of Rio Grande do Norte is very high and is the main source of revenue of municipalities. In light of the theory of federalism and fiscal decentralization, in particular, the theories related to intergovernmental transfers, we seek to diagnose the transfers from the systematization of information on the origin, destination and value. We used the econometric model of System Dynamic Panel GMM in making the diagnosis and verification of the impact of transfers on public finances of the municipalities of the newborn, associated with a review in light of the theory of fiscal federalism and intergovernmental transfers. The paper presents some proposals for the transfer system and the composition of spending in order to contribute to greater tax efficiency

Teoria da despesa pública: uma leitura ético-constitucional em busca do possível da reserva

Brazilian law passes through a crisis of effectiveness commonly attributed to the extravagance of fundamental rights and public shortage. However, public finances are not dogmatically structured to solve the conflicts around the limitations of public spending. There are ethical conditioning factors, like morality, proportionality and impartiality, however, these principles act separately, while the problem of public shortage is holistic. Also, the subjectivity of politics discretionary in the definition of public spending, which is supported in an indeterminate concept of public interest, needs material orientation about the destination of public funds, making it vulnerable to ideological manipulation, resulting in real process of catching rights. Not even the judicial activism (such as influx of constitutionalism) is shown legally appropriate. The Reserve of Possible, also presents basic ethical failure. Understanding the formation of public shortage is therefore essential for understanding the crisis of effectiveness of state responsibilities, given the significant expansion of the state duty of protection, which does not find legal technique of defense of the established interests. The premise of argument, then, part of the possibility of deducting minimal model ethical of desire to spend (public interest) according to objective parameters of the normative system. Public spending has always been treated disdainfully by the Brazilian doctrine, according to the legal character accessory assigned to the monetary cost. Nonetheless, it is the meeting point between economics and law, or is in the marrow of the problem of public shortage. Expensive Subjects to modernity, as the effectiveness of fundamental rights, pass necessarily an ethical legal system of public spending. From the ethical principles deducted from the planning, only the democratic principle guides the public spending through the approval of public spending in the complex budget process. In other words, there is an ethical distancing of economic reality in relation to state responsibilities. From the dogmatic belief of insufficiency, public spending is evaluated ethically, according to the foundations of modern constitutionalism, in search of possible of the financial reserve, certain that the ethics of public economy is a sine qua non condition for legal ethics.

Análise webométrica das Universidades Públicas Federais das Regiões Norte e Centro- oeste do Brasil

VANTI, Nadia; SILVA, Lailde da. Análise webométrica das Universidades Públicas Federais das Regiões Norte e Centro- oeste do Brasil.In: ENCONTRO NACIONAL DE ESTUDANTES DE BIBLIOTECONOMIA, DOCUMENTAÇÃO, GESTÃO, E CIÊNCIA DA INFORMAÇÃO,33 , 2010, Paraíba. Anais... Paraíba: ENEBD, 2010.

Política de assistência social no Brasil: uma análise a partir das tipologias de políticas públicas

The study of public policy typologies is still a knowledge field which lacks more embracing and applicable studies to different sectors. On that perspective, this work, Social Assistance Policy in Brazil: an analysis from the typologies on public policy, pursues to add the relevant literature to social assistance what focus on the public policy ratings. Moreover, it concerns about a study on the the national policy of social assistance implemented by the Brazilian government from the theoretical referrence of the public policy typologies. For that reason, the referential framework of the public policies as well as the analisys of its fundamentals/principles that are indispensable for achieving a bigger goal, that is to tipify the social assistance policy based on the different public policy typologies and characterize it through the main elements which are intrinsec to the social political and economic reality of Brazil. Thus, the issue suggested for the work is: what is the profile and the political trajectory of the social assistance implemented by the Brazilian Government? How it presents, above all, the features of a distributive, focused and lawful policy, the work has been done througho the following hypothesis: the social assistance policy in Brazil has been of universal, assistance, and focusing aspects. For each of those features granted to the social assistance policy, there is a gathering of changes according to the social, political and economic moment of the country and that stands out due to the different institutions within every cyclical period. The work showed that besides the social policy has gone through meaningful changes during the last decades, even though the adoption of the Organic Law of Social Assistance and its rules, some of the mentioned characteristics still remain, as long as the State s primacy goes on being the economic policies over the dubbed social policies. Notwithstanding, the social assistance will build up itself from the materialization of the growing of the social rights related to the State, but also assuming an important role on the amplified reproducing process regarding the capitalist social relations

Atividades experimentais no ensino de biologia em escolas públicas do estado do Rio Grande do Norte, Brasil: caracterização geral e concepção de professores

Recent research has revealed that the majority of Biology teachers believe the practice of experimental activities as a didactical means would be the solution for the improvement of the Biology teaching-learning process. There are, however, studies which signal the lack of efficiency in such practice lessons as far as building scientific knowledge is concerned. It is also said that despite the enthusiasm on the teachers‟ part, such classes are rarely taught in high school. Several studies point pedagogical difficulties as well as nonexistence of a minimal infrastructure needed in laboratories as cause of low frequency in experimental activities. The poor teacher performance in terms of planning and development of classes; the large number of students per class; lack of financial stimulus for teachers are other reasons to be taken into account among others, in which can also be included difficulties of epistemological nature. That means an unfavorable eye of the teacher towards experimental activities. Our study aimed to clarify if such scenario is generalized in high schools throughout the state of Rio Grande do Norte Brazil. During our investigation a sample of twenty teaching institutions were used. They were divided in two groups: in the first group, five IFRN- Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Norte schools. Two of those in Natal, and the other three from the country side. The second group is represented by fifteen state schools belonging to the Natal metropolitan area. The objectives of the research were to label schools concerning laboratory facilities; to identify difficulties pointed by teachers when performing experiment classes, and to become familiar with the conceptions of the teachers in regarding biology experiment classes. To perform such task, a questionnaire was used as instrument of data collecting. It contained multiple choice, essay questions and a semi-structured interview with the assistance of a voice recorder. The data analysis and the in loco observation allowed the conclusion that the federal schools do present better facilities for the practice of experimental activities when compared to state schools. Another aspect pointed is the fact that teachers of federal schools have more time available for planning the experiments; they are also better paid and are given access a career development, which leads to better salaries. All those advantages however, do not show a significantly higher frequency regarding the development of experiments when compared to state school teachers. Both teachers of federal and state schools pointed infra-structure problems such as the availability of reactants, equipments and consumption supplies as main obstacle to the practice of experiments in biology classes. Such fact leads us to conclude that maybe there are other problems not covered by the questionnaire such as poor ability to plan and execute experimental activities. As far as conceptions about experimental activities, it was verified in the majority of the interviewees a inductive-empiric point of view of science possibly inherited during their academic formation and such point of view reflected on the way they plan and execute experiments with students

Questão urbana e ambiental em tempos de crise do capital: configurações e particularidades no Brasil contemporâneo

Este trabalho tem por objetivo discutir os nexos entre crise do capital, questão urbana e ambiental, problematizando a inserção subordinada do Brasil no processo de mundialização com predomínio das finanças, as contradições que marcam estes processos e, em particular, suas repercussões nas cidades na contemporaneidade. Acirra-se a luta de classes, expressa nas diversas formas formas de apropriação e uso do solo urbano. Neste cenário de disputas, as formas de luta e oposição à acumulação desenfreada do capital podem ser consideradas ainda pontuais e de pequena escala, mas revelam formas de resistências que podem vir a gerar movimentos emancipatórios

Politícas públicas no Brasil: o desafio de garantir os direitos da infância

The article talks about the challenge of the construction of public policies for the child in the age group from 0 to 6 years old in Brazil, in the perspective of the right guarantees. One can presuppose that to comprehend the development of these policies, it is necessary to analyze the historical route of its assistance, possibilities and limits. It is also important to consider the contradictory relationships of power present in society, and its influence in the building of the conception of child and childhood that are very far to be neutral words, so they are policies. In this point of view, this work analyzes the arrangement of the current policies of assistance to children, making clear the shape as they were reorganized by the neo liberal policies and set of instructions of international organizations. The studies show that, instead of public and universal policies, programs and actions are introduced based on the focus in the fight against poverty, made with low costs and questionable quality.

Análise webométrica das Universidades Públicas Federais das Regiões Norte e Centro- oeste do Brasil

VANTI, Nadia; SILVA, Lailde da. Análise webométrica das Universidades Públicas Federais das Regiões Norte e Centro- oeste do Brasil.In: ENCONTRO NACIONAL DE ESTUDANTES DE BIBLIOTECONOMIA, DOCUMENTAÇÃO, GESTÃO, E CIÊNCIA DA INFORMAÇÃO,33 , 2010, Paraíba. Anais... Paraíba: ENEBD, 2010.