Avaliação econômica dos incentivos fiscais e financeiros: uma análise das empresas industriais têxteis localizadas no Rio Grande do Norte, no período de 1999 a 2003

This study has as main objective to verify the effect of the tax and financial incentives granted by the brazilian states, specially in the reduction of ICMS on the investment decision of the entities, which in the last years led to the companies to decide new projects in based on the region that presented the better infrastructure beyond lesser tributary expense. For in such was made an economic valuation of the companies with focus in the beneficiary s optics using an adaptation of the Discounted Cash Flow method to measure the impact of the tax incentives in the value of the companies, this study selected the textile industry segment located in the State of Rio Grande do Norte, Brazil. The results indicated that such incentives created addition in the value of the companies, however the inexistence of incentives would not be enough to a negative decision of investment in the Rio Grande do Norte. The smallest difference between the value with and without incentive observed was 8.9%, and the biggest 31.7%, and the average of value aggregation with the tax incentives represented 18.9%

A fazenda pública em juízo: a anulação de decisão administrativa definitiva a favorável ao contribuinte

El tema elegido para este estudio la materia disertación sobre la viabilidad de la Tesorería a buscar refugio a la corte anuló la decisión administrativa firme, dictada en lugar del procedimiento administrativo, fiscal, cuando tal decisión no es favorable a la Administración Pública Fiscal, o favorable para el contribuyente . El cálculo de la cuota a pagar se debe a las actividades administrativas relacionadas jurisdicción de la Administración Pública de la finca conocida como la evaluación de impuestos. En este sentido, la puesta en marcha, analizados desde la perspectiva del derecho administrativo, puede calificarse de acto jurídico administrativo. Para la constitución de la puesta en marcha es posible realizar tres pasos: a) un acto en la preparación para el tema de los impuestos - la revisión y evaluación, b) el acto administrativo de la liquidación del impuesto en sí o la aplicación de sanciones administrativas, el procedimiento c) el impuesto administrativo. Realizó la inspección y la investigación se ha iniciado para formalizar el acto administrativo del propio lanzamiento. Después de la puesta en marcha, con el homenaje que se está abierto a los contribuyentes dentro de la composición del tributo rechazo en libertad, que ofrecerá desafío para lanzar. Este paso es iniciar el "procedimiento administrativo tributario." La etapa procesal se caracteriza por ser un procedimiento de investigación o control de la legalidad de los actos administrativos en los que el contribuyente para mostrar su descontento con el lanzamiento de lo ya realizado. La evolución de los actos que lleva a cuestiones de procedimiento de especial importancia para esta tesis es que la decisión final sobre el procedimiento administrativo de impuestos o el control de la legalidad del acto administrativo de la liberación. Idea que se debe tener es que la decisión final es poner fin a fin o destino del impuesto procedimiento administrativo. Aquí están las preguntas de la tesis doctoral, por ejemplo, usted puede cancelar la corte real hacienda de la decisión administrativa dictada por el Consejo Administrativo de Apelación Reder, cuando decisum que conduzca a la privada? ¿Cuáles son los efectos de la decisión final? Con fuerza de cosa juzgada o impedimento administrativo? Se opone a la revisión por el poder judicial? La decisión administrativa es un acto administrativo? Puede ser cancelada o revocada por el Poder Judicial? Dada la divergencia en la doctrina y la jurisprudencia trata de resolver el problema que lo llevan a la solución definitiva al respecto. El autor llega a la conclusión de la imposibilidad, por regla general, y la oportunidad, como excepción a la Tesorería para solicitar la anulación del impuesto de la decisión administrativa final ante el Poder Judicial

A CRONIFICAÇÃO NOS SERVIÇOS SUBSTITUTIVOS NA REDE DE SAÚDE MENTAL DE NATAL/RN

Brazilian Psychiatry Reform, through Psychosocial Care Strategy, has intended to build insane people care practices from community care services which contemplates the subjects complete lives. However, to change the traditional care ways demands the facing of a series of epistemological, political and cultural obstacles. One of the current challenges deals with patients aggravation processes, with management ways, with devices and with professionals, as well as with the assistance network. The purpose of this thesis was to investigate how these aggravation processes has been constituted in Natal mental healthcare network, understanding its effects in the work teams and patients. Theoretical and methodological perspective used was Institutional analysis was, subsidizing the usage of concept-tools as the implication analysis, selfmanagement and self-analysis, and restitution. The research was carried out at the Natal East Sanitary District Mental Healthcare Clinic, with the participation of technicians and patients. The research procedures were: literature and document research on the attendance and the analyzed theme; attendance registers analysis; participating observation of the institutional routine for three months and field log entries; talking groups, one with the team and one with the patients. Two main discussion points are shown: 1. The mental healthcare clinic organization logic and the intersector politics; 2. The work and management processes developed at the mental healthcare clinic. The analysis show diversity in the attended demands in the service, which has favored the patients aggravation, this device and the substitute network processes. The work processes are apart from the political sphere and from the managements processes. In this sense, we show the need to reevaluate the clinic device as well as the management models adopted in the Brazilian Psychiatry Reform context

Extrafiscalidade: análise da norma potiguar regulamentadora do imposto sobre propriedade veicular automotora à luz da tutela ambiental

From the second half of the twentieth century the state bega n to use exaction beyond your fiscalist character, also as a means of alignment deformities economic and social balance, influencing in different directions, according to economic, social and political policy. It is what is usually called the extrafiscalit y. It is in light of this phenomenon and the constitutional perspective, the present work aims to analyze item IV of article. 8 of Law n. 6.967/96, regulatory Property Tax Vehicle Automotive (property taxes) in the State of Rio Grande do Norte, in view of its possible incompatibility with the principles of the Basic Statute and with international guidelines for protection of the environment The problem of this research is Seated in art. 225 of the Constitution, which provides that everyone has the right to an ecologically balanced environment. From the reading of this standard, extracted it is the responsibility of the state protecting the environment, which requires the adoption of suitable actions to that end. However, we look to state law cited follows th e constitutional path, since it exempts the collection of property taxes automotive vehicles with over 10 years of manufacturing, which could encourage the conservation of a fleet of old vehicles, mostly more polluting and harmful to the environment and hu man health. Would the state legislature oblivious to the constitutional principles and the global trend of environmental preservation? Thus questions whether such an incentive for more polluting vehicles, emitting more gases in the atmosphere. Moreover, th e international community is already moving through important conventions in an attempt to minimize and control global warming and climate change. Predicting the theme in CF/88 demonstrates that the country is no stranger to the issue. Thus, the work is a retelling of Law No. 6.967/96 order to check whether it is compatible with the existing system. The methodology consists of a documentary, deductive, dialectical literature. At the end of the survey, it was found that provide a tax benefit to these vehicle s is encouraged to maintain them in circulation and contribute to the increase in air and noise pollution, in addition to the traffic problems generated. Thus, this potiguar anything standard can be expressed extrafiscality because the medium and long term there is encouragement and worsening environmental problem. Despite the ability to pay clause, but this remission is an affront to legally protected interests. Thus, this device goes in reverse order compared to the values of the legal system and in relat ion to sustainable development. Modern Tax Law should be used as a tool to achieve the purposes collimated by the State, and not otherwise. It was noticed that the vast majority of Brazilian states does not follow this rule, including Mato Grosso and Minas Gerais have no such exemption. Therefore, the RN State does not constitute a model for sustainable public policies, nor example of environmental protection by state law.

A comunidade zooplanctônica como bioindicadora do estado trófico de reservatórios da região semiárida tropical

E utrophication in continental aquatic ecosystems and the following deterioration of water quality are some of the greatest problems to be solved in this century. Due to their own peculiarities reservoirs from semi - arid regions constitute a great challenge to water management because of their greater vulnerability to eutrophication process. I dentification of biolo gical community components that may be used as bioindicators is important to allow an early detection of adverse changes, and also to provide subsidies for management and conservation actions. The aim of the present study is to evaluate the potential of zo oplankton community as bioindicator of the trophic state of two reservoirs belonging to the Piranhas - Açu basin, RN, Brazil: Boqueirão de Parelhas and Passagem das Traíras. Monthly sampling s of both systems were carried out in both systems during the period of January to December. Measurements were performed for temperature, pH, dissolved oxygen and water electrical conductivity besides water samples collection for nutrients, suspended solids, chlorophyll - a and zooplankton analyses. T axonomic composition of zooplankton , density and biomass were analysed. Trophic state index, ABC curves , W statistic and the Calanoida: Cyclopoida ratio were also obtained. The results evidenced that Boqueirão de Parelhas reservoir was a mesotrophic sy stem, and Passagem das Traíras r eservoir was eutrophic. In both reservoirs zooplankton community had low species richness, mostly constituted by tolerant species which have wide geographical distribution, as well the dominance of the rotifers Brachionus havanaensis , B. calyciflo rus and Keratella tropica ; of the calanoid copepods Notodiaptomus cearensis and N. iheringi ; cyclopoid copepod Thermocyclops decipiens, and of the cladocerans Ceriodaphnia cornuta and Diaphanosoma spinulosum . Among the biological indices the ABC curves fo r the zooplankton community indicated a moderate dis turbance in both reservoirs, th e Calanoida: Cyclopoida ration indicated not impacted environments , e xcept during the end of the study to the reservoir Passagem das Traíras . It was concluded that the indices used are good indicators of disturbance and alteration in the community, however they are not good indicators for monitoring the trophic state of the studied reservoirs due to the simultaneous occurrence of other factors selecting species, as the c oncentration of ions and high turbidity, which are part of the reservoir characteristics of semiarid.

A tributação como instrumento de proteção ambiental no Brasil

The Federal Constitution of 1988 gave special treatment to the issue of the environment, raising this diffuse right to the status of a fundamental right. In order to preserve it, the constitutional order is provided with various means to this purpose, including the possibility of using taxation. Several principles both constitutional, as infraconstitucional, support the use of taxation as a legal instrument to protect the environment. There is an intense legal debate about the suitability, characteristics, purposes and principles which underlie and restrict the environmental taxation. Discussions and proposals for reform of the tax system in order to include the ecological aspect at its core have been developed. The use of taxation as a way to fund public expenditures related to environmental causes, promote the internalization of negative externalities and as a way to induce behavior to benefit the environment finds support in the Brazilian legal system. This paper seeks to demonstrate that the national tax system is fully able to act as a tool available to the state for the implementation of the fundamental right to an ecologically balanced environment, whether through the taxes fiscal role or due, mainly, through the phenomenon of extrafiscality. Also, it is intended, through doctrinal, jurisprudential analysis and concrete cases, to investigate whether the tax system can be effective in protecting the environment in the way it is currently constructed, or if there is need to proceed with changes in its structure in order to achieve this goal

Regime jurídico dos incentivos fiscais: uma análise à luz da ordem econômica

This scientific investigation begins with the recognition of the authorization granted by the Constitutional Legislator to the State for, relativizing its neutrality towards the private sector, intervene in the behavior of economic agents, through different means, including fiscal incentives and tax increases in order to achieve the objectives and directives of the Federal Constitution, as well as achieve the rights and guarantees also described in the Federal Constitution. Demonstrates, however, that this intervention in the private sector has the power to generate both salutary reflections as perverse and divorced goals from what was established by the Federal Constitution and Multilateral Agreements and this is the basis that justifies the relevance of the study: because of the urgency to provide a thorough analysis of the phenomenon of state intervention in the Economic Order, given the importance of its impacts, both for citizens' lives, as well as for the maintenance of the State established as it is nowadays. From this premise, this research examines the issue of tax policies adopted in the country, focusing on tax incentives, comparing its use with the principles of the Economic Order and the General Agreement on Tariffs and Trade - GATT analyzing whether these have been respected or if Brazil adopted unjustified protectionist measures. From this context, this research approximated different branches of the law, developed through literature review in areas such as constitutional law, economic law, tax law, financial law and law and economics. This study verifies the motivations and objectives that underlie the adopted justifications for the use of tax incentives, as well as its results, seeking to empirically answer if its use is reasonable and consistent with the terms enshrined in the Federal Constitution of 1988 and GATT. The answer to this research question will be sought through doctrinal analysis, jurisprudence and hard cases. Thus, the study begins with the historical evolution of extrafiscality, analyzes the principles that should guide the behavior of economic agents. Subsequently analyzes the legal regime of tax incentives and the results achieved by hard cases in which the tax policies with extrafiscal nature were adopted in order to demonstrate the positive and negative consequences arising from the adoption of this type of benefit

A atenção à crise e o apoio matricial: analisadores da estratégia atenção psicossocial

The National Policy on Mental Health is characterized as a territorial - political community , and it has the Psychoso cial Care Strategy (Eaps) as guideline for the proposal and the development of their actions. In its design, CAPS is idealized to be a strategic equipment within the Psychoso cial Care Network/RAPS. Matricial support and at tention to the crisis constitute strategic areas of action of CAPS in its replacement mission , and as it is g uided by the scope of deinstitutionalization, those are essential to the success of these services. We argue that sustain crises in existential territories of life is a condition for the effectiveness of psychosocial care and, ultimately, to the sustainability of its Reform. In this direction, the matricial support tool reveals a territorial supporter, intercessory and powerful in building a psychosocial care to the crisis. Recognized as one of the major challenges by the Brazilian Ministry of Health, forward these fronts materializes for workers in their mi cropolitical crafts. Our research arises as an investment toward empower them , and aimed to understand the operationalization of attention to the crisis and matricial support in a CAPS II, in the view of its workers . Besides, it aims to examine such practi ces forward the principles and purposes of Psychosocial Care Strategy. Inspired by the research - intervention and by the political and social ideas of Institutiona l Analysis, we offer a space for reflection and exchange, by implicational interviews , enablin g workers to launch them in analysis of practices in the EAPs view. We have done a documentary consulting CAPS Technical Project, and a return stage to the institution, by organizing workshop and conversation groups with CAPS workers. The results have show n that there are institutional logics in competition on that service. When operating the logic risk, some difficulties in sustaining most intense crisis situations were identified, the psychiatric hospital internment is used as a facility, particularly in view of some cases, in which the aggressiveness of the person in crises becomes aggressive, and when the brackets SAMU, the CAPS III and Comprehensive Care Beds do not respond satisfactorily to their users requests. Order weaknesses were indicated in this thesis as macropolitical and micropolitical interfering in network support. The matricial actions were identified as a powerful intercessor resource in crisis care appeared weakened, and indicates little porosity in the relationship between the Service and the territory where it takes place. Noticed by the logic of home care, without operate primarily as a knowledge exchange device, we saw capture points in the logic of assistance with ambulatoriza tion production of CAPS, welfare practices and "ext empore " . T he E APs , although it emerge s as a guiding, it is not seen to workers as effective practice. On the one hand, the results signaled that the attention to the crisis and the matricial actions are developed without tenacious connection with the purposes of EA Ps, on the other hand, successful cases were indicated with the main leads to conducting wire of intersectoral actions to the powerful bonds and to the participation of user in their care process es , indicating insurgent forces tha t intend by traditional lo gic .

Caracterização limnológica e determinação da capacidade suporte do reservatório mendubim, (Rio Grande do Norte) para o cultivo de peixes em tanques-rede

The aims of this study were: i) assessing the trophic state of the Mendubim reservoir (semi-arid, Rio Grande do Norte, Brazil; 05° 38 99,0 S 36°55 98,0 W) based on chlorophyll-a, total phosphorus and nitrogen concentrations and water transparency; ii) relating the patterns of temporal variation of zooplankton and phytoplankton to the trophic state of the reservoir and iii) investigating the carrying capacity of the reservoir for cage fish farming. The samplingwas done monthly from July 2006 to July 2007 in three stations at the reservoir: next to the dam (barrage), in the central region and in the mouth of the main tributary. The abiotic and biotic variables analyzed were: Secchi depth, volatiles and fixed suspended solids, chlorophyll-a, total phosphorus and nitrogen, TN:TP ratio and mesozooplankton and phytoplankton composition and biomass. The results showed that the reservoir can be considered as mesotrophic with mean concentrations of total nitrogen, phosphorus and chlorophyll-a equal to 1711, 1 μg.L-1, 30,8 μg.L-1 and 5,62 μg.L-1 respectively. The Cyanophyceae class was the most representative in terms of density, with the presence of potentially toxic species such as Microcystis aeruginosa, Planktothrix planctonica, Cylindrospermopsis raciborskii, Aphanizomenon sp. ,Aphanocapsa delicatissima and Pseudanabaena acicularis. Among the zooplankton, the genus Notodiaptomus presented the largest biomass values. Overall, our results show that the light limitation should explain the weak relationship between chlorophyll-a and total phosphorus and nitrogen concentrations. We concluded that the water of Mendubim reservoir is suitable for intensive fish cage aquaculture. Based on the carrying capacity calculations for this reservoir, we found that the maximum sustainable yield of tilapias in cages in the reservoir is 126 ton per year assuming a factor of food conversion of 1.5: 1.0 and a phosphorus content in the fish food of 1%