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

Democracia brasileira: fortalecimento da participação popular

A democracia tem representado ao longo da História o mais perfeito mecanismo político de convivência social, encontrando na soberania popular seu fundamento e legitimidade. De berço grego, instituiu-se sob princípios que radicavam o poder político no povo, exercido diretamente na ágora ateniense. O iluminismo dos séculos XVII e XVIII reacendeu o ideal democrático, encontrando no positivismo sua base teórica. O poder passou a ser exercido por via de representantes eleitos periodicamente. O locus da atividade política era o parlamento, ambiente fechado e refratário à participação popular, cingida, à época, ao voto do cidadão nos períodos eleitorais. O distanciamento entre governantes e governados gerou déficit de legitimidade no modelo liberal clássico, levando o constitucionalismo do século XX a abandonar o rigor formal positivista, para adotar uma nova hermenêutica, de base axiológica e centrada na participação direta do povo nas instâncias do poder. A Constituição Federal de 1988 compendiou a democracia participativa em seu texto, declarando no parágrafo único, de seu artigo 1º, que todo o poder emana do povo. Consagrou como base da soberania popular o sufrágio universal, o voto direto, secreto e de igual valor, além do plebiscito, do referendo e da iniciativa popular de leis. Garantiu ainda a ação popular como ferramenta de cidadania. A participação popular foi restringida com o advento da Lei nº 9.907/98, que impôs bloqueios processuais para seu exercício, gerando déficit de legitimidade no sistema representativo brasileiro. O propósito desse trabalho é demonstrar a necessidade de se estabelecer um novo espaço público na ordem constitucional do Brasil, de textura aberta e dialógica e de perspectiva emancipatória, que customize a participação do povo nas instâncias do poder, a partir da desburocratização dos instrumentos de soberania popular já existentes e da adoção de outros institutos democráticos semidireto, notadamente a iniciativa popular de emenda à Constituição, a revogação de mandato eletivo e o veto popular

A missão política do Supremo Tribunal Federal: análise de sua importância como corte constitucional para o controle do poder no Brasil

The following study proposes an analysis of the politic process which the brazilian constitutional justice faces, emphasizing the Supremo Tribunal Federal . For that purpose, we start by examining the intimate relationship between Politics and Law, in view of the most recent social systems theories, so that the political system is distinguished by the exclusiveness of using the physical force, intending to make coletive tying decisions, and the juridical system as a congruent generalization of the expectations towards the rules and principles, brought together under an interdependence by which both gather legitimacy and effectiveness. In this manner we can notice the political effects of the constitutional interpretation conducted by Judges as well as by other juridical professionals, because these ones decrease the overload of expectations which are pointed to the Judicature. Constitutional interpretation is democratized since the participative democracy arises and stablishes a permanent state of awareness around the exercise of power and favours the preservation of the pluralism (counter-majoritary principle) where we can find the origin of the democratic nature of constitutional courts, once, in most cases, their members are not elected by the people. After that, we analyse the historical posture of the Supremo Tribunal Federal as a constitutional court in Brazil, so we can realize the attempts to make it vulnerable to the appeals of governability and economical aims, agains which this court somehow has resisted, stressing its particularities. At the end, it s concluded that even the so-called acts of government, whose judiciary control is mostly repelled, are subjected to a constitutional analysis, last frontier to be explored by the Supremo Tribunal Federal in its role of exposing our republican Constitution

Historiando a política de formação de professores em serviço da UFRN

Les préoccupations gérées par les changements de l éducation nationale poussés par les réformes mises en places par le gouvernement de Fernando Henrique Cardoso, notamment la politique nationale de formation de professeurs, et le besoin de connaître comment ces réformes ont été incorporées par l Université Fédérale de Rio Grande do Norte - UFRN, constituent les questions centrales développées par cette thèse. Cette étude propose à montrer, à partir d une approche socio-historique, la façon comment la législation éducationnelle brésilienne sur la formation de professeurs pour l éducation basique expresse la politique de l État brésilien et, en même temps, comment le PROBÁSICA signifie une réponse de l UFRN à cette politique. En ce sens, cette recherche, selon sa perspective exploratoire, descriptive et analytique a privilégié plusieurs techniques et procédés de collectes des données conforme au modèle de la recherche participative, à savoir : enquête semi- structurée, observations directes, contacts formels et informels; enregistrement des opinions de professeurs, coordinateurs pédagogiques et étudiants; repérage, systématisation et analyses de plusieurs documents. L analyse des données, qui a été faite d une façon fondamentalement qualitative, a révélé que le PROBÁSICA a sa genèse à l intérieur de l UFRN et représente, en même temps, une réponse de cette université à la demande de la catégorie et la politique de formation de professeurs. Nous espérons que cette étude suscite d autres recherches qui développent des discussions sur les relations entre l État brésilien, ses politiques éducationnelles et les pratiques pédagogiques de formation de professeurs

Política de democratização da gestãoescolar: um labirinto de sentidos, discursos e contradições?

Este estudio tiene por objeto investigar la política de democratización de la administración educativa de la consideración de los procesos socio-históricos que participaron en el programa de modernización de los paradigmas de administración, por la forma en que la política de descuentos y que se entiende por los sujetos dentro de la escuela. Se considera que la democracia defendida por la política de democratización de la educación por el neoliberalismo / gerencialismo, siendo el resultado de un acuerdo que aspira a dirigir la sociedad hegemónica, portador del gen, las diferentes concepciones de la democracia, por lo tanto, en su en el interior se colocan en posición, los elementos conceptuales de los diferentes proyectos de la sociedad. Por lo tanto, vamos a ver cómo, en el Estado Dom Escuela Nivaldo Monte, esta política se (re) significado y transformado por los sujetos, incluyendo las diferentes formas que se delinean en la dimensión de la democracia, autonomía, participación y representación. Aborda el tema de estudio en vista del materialismo histórico y dialéctico, por lo que consideramos que es posible examinar el objeto en sus fronteras, pero no de manera fragmentada o enajenados o la mediación de la determinación del capital económico, político, cultural y simbólica de la sociabilidad la globalización, para superar los matices asignado a estructuralista metodología de diseño teórico adoptado, usado, en el entendimiento de que considera que la macro y micro estructuras están formadas por una relación de complementariedad entre los procesos micro y macro. Entre nuestras conclusiones parciales, que argumentan que la gestión democrática y la gestión de la administración son diferentes formas de administración, antagónicos, aunque este efecto fue una especie de coincidencia, le distinguen: en primer lugar, si queremos apoyar la calidad de las escuelas públicas, y en segundo lugar que la organización de gestión crea las condiciones para la gestión democrática legal y legítimo, mientras que se establecen las condiciones que tanto impracticable y difícil como imposible y muy difícil de llevar a cabo la gestión de la administración que conduce a la conclusión de que, finalmente, la gestión democrática es imposible de llevarse a cabo por medio de la gerencia pública y la gerencia pública es imposible de llevarse a cabo por medio de la democracia. Sin embargo, la participación institucionalizada de la gerencia pública puede promover la extensión del control social sobre el estado y contribuir a la transformación social, que parece que está un reto difícil, pero no improbable, y es probable que se siga investigando.

Gestão ambiental na indústria do petróleo : fatores associados ao comportamento pró-ambiental de empregados de uma empresa brasileira de óleo e gás

This survey develops a study about the pro-environment behavior of a brazilian company of oil and gas sector, emphazing the Petróleo Brasileiro S/A PETROBRAS in its Unit of Business of Exploration and Production in the State of Rio Grande do Norte and Ceará − UN-RNCE. The work s development adopt the bibliographic research methodology with the descriptive exploratory analisys, with the purpouse of identifying related points with the knowledge and the analysed enterprise s staff conduct, by the aplication of the interview with a instrument of data colecting with closed variable questions from answers that varies from o to 10.The answers allowed us to know the employees knowledge about the related aspects of environmental responsability, knowing also the involvement of the employees with the politics of environmental managment that has been implemented in the operating area of the company. The research led us to an important verification of the pro-environmental behavior of the people interviewed. The results depends of a wise acting, not only inside the company, but also outside, where the results of this acting will be more perceived for the society. Finally, we conclude that the company has a politics of management with a great importance, emphasinzing that the employees are been in constant training about their behavior resulting in satisfaction

Práticas discursivas em blogs políticos: uma observação sobre a participação política e as trasnformações que acompanham o espaço público

This work discuss about the transformation of public space, based on the recent challenges imposed by communication practices that are renewed and recopying of the sociocultural contexts of everyday life. The study presents theoretical and empirical reports of regional political blogs. In this issue, it looks for understand the political participation in the Internet space, examining the reconfigurations that accompany social relations and new forms of interaction that are merged in the media scene. The ambience of the study limits comments of readers in two political blogs in Rio Grande do Norte, Território Livre, and Thaisa Galvão. The observation concerns about the democratic participation of citizens in matters of collective interest, during the 2010 election. The analysis update the debate on democratic discussion and conversation everyday, trying to grasp changes in social practices in virtual platforms. From this perspective, the work restores some conceptual notions that involve the public places, identifying the changes that appear in the virtual and traditional spheres, with the emergence of new places of conversations, from the Internet usage. Are also compared to similarities and differences between the two elements of the analysis. It is possible, therefore, the communication process of the two discursive spaces with ideas from the public sphere, trying to analyze the duality between public, private, and political participation in these virtual places

Foucault e a (bio) política: possibilidades e metamorfose de um conceito

The fundamental question developed in this research is to consider the possible meanings of biopolitics in the thought of Michel Foucault. In the first chapter of this study seeks to examine the rationality of biopower. It is able to show the rationality of acting as a social machinery for the manufacture of the subjectivity of individuals, biopolitics as a producer of bodies and subjectivity. The theme of biopolitics appears as inspiration of Nietzsche's metaphor of war. The idea that history is the war for dominance of the bodies. In the second chapter, the (bio) political will and political thought of resistance, fighting criticism as an attitude of revolt of the subject before his condition subjugated. The biopolitical here is intended as a conceptual tool for reading the thought / Foucault's work. A resistance that can be thought of as a biopolitical as a "refractoriness reflected". The third chapter will seek to show how the Foucault argues that power was already present the ethics of self-care. If the subject is a product, is captured by the discourse of biopower that manufactures its subjectivity, self care, it's time to think about the inner contents. Self care is something that offers resistance, as a possibility to think that these contents are constructed historically, and that therefore it is possible to reestablish the self-care is a policy of fighting these sedimented content that promotes colonization of the subjects. You can move from ruler to ruled itself, although this pursuit of liberty is always unfinished, always be a tension, a desire for freedom that can be undertaken not as a state, but at least the minimum and temporarily in other forms of existence, and other ways of relating, other ways of sociability, friendship, sexuality

Movimento estudantil e serviço social no capitalismo contemporâneo: tendências e particularidades

This dissertation aims to analyze the social direction in which the Student Movement in Social Work in Brazil (ENESSO) has gone through. This is done considering how the functioning of the National Executive, the Brazilian Social Work Student union has operated. The research analyzed their political position regarding the university as well as professional education in the period of 2003 to 2008. The study s theoretical and methodological object was obtained according to its structural, juncture, and time determinants. All of the mentioned elements considered the contemporary capital crisis and its implications towards the State and Society emphasizing specifically the changes that occurred in the University regarding professional education. For the purpose of data collection and production, a documental and field research was realized. Thus, interviews were done considering one manager of each management period of the ENESSO group in the time span of 2003 to 2008. Some subjects that represented the Brazilian Social Work Teaching and Research Association (ABEPSS) as well as were also interviewed. These subjects have had a relevant role in partnership with these entities and represented students in the contemporary scene. Results suggest that ENESSO has developed work that defends a project of a public, free and laic quality university. This entity also defends a project that considers the 1996 Curricular Guidelines. Currently, there is internal dispute in the social direction of the MESS, this is seen amongst political groups that diverge in opinions related to the analysis done by the Lula government regarding the political role that the National Student Union-UNE has taken in the counter-reform of higher education. This current juncture is seen as extremely individualist and it results as in unfavorable for the collective organization of the working class, especially regarding student movement. MESS has been going through a moment of profound instability and this dimension is being expressed by the absence of national coordinator for the 2008/2009 management period at ENESSO. Even though there are difficulties, it is possible to point out partnership of the entities that represent the national Social Work in Brazil. These partnerships are all related to a struggle and search for the development of a professional project that leads towards the sociability awareness that goes beyond capital.

A dimensão educativa do serviço social: uma análise do processo interventivo da profissão no âmbito da política de assistência social do município do Natal/RN

Can be declared that throughout the historical trajectory of the Brazilian Social Work, the men in the Social Work profession, women in the Social Work profession in his/her professional activity, present an educational dimension that runs through various social and occupational spaces, particularly in the area of Social Assistance Policy. Based on this premise, this present Dissertation, problematize the educational dimension present on the interventional process, in Social Work on the ambit of the Social Assistance Policy in Natal / RN city Brazil in the contemporary scene. Having thus, specific objectives that orientate the research of the interventional process of Social Work in the social assistance policy, analyzing of the apprehension of Social Work professionals on the educational dimension, in their daily work professional and the verification of the relationship between the educational dimension, to the professional action of both men in the Social Work profession and women in the Social Work profession and the concretization of social rights on the ambit of the social assistance policy. In this sense, the theoretical and methodological procedures used for this research, are substantiated on a critical-dialectical perspective and a qualitative and quantitative approach, from of the application of field research, of the non-participant observation, of the semi-structure, of the review of literature bibliographic and documental. Thus, considering that both women in the social work profession and men in the social work profession are an organic intellectuals who in their daily professional work promotes an intellectual and moral reform of their users, the results of this research, synthesize and show that the educational dimension in both professional work and social assistance, which have partner-historics, whose imbrication allows, contradictorily, by a side, a reaffirmation of the dominant culture, and by other side, a direction linked to the construction of an emancipatory culture in the pursuit of the materializing of social rights and a new sociability

Compartimentação política do território: uma análise do processo no Curimataú oriental Paraibano

During the 1980‟s, the Brazilian State has undergone a process of redemocratization, causing a profund change in the political and institutional organization of the country. That reorientation of the Brazilian federative structure had as normative framework the enactment of the federal Constitution of 1988, occuring after its enactment a considerable political opening under the cloak of new democratic arrangements of tax and fiscal decentralization, which generated a new federative order, especially with regard to municipalities. Such institutions contributed to the creation of several new municipalities, involving, directly, changes in the structure of national territory, driven by the political context. This case was notoriouns in the 1990s, increased in the country's municipal mesh and spread all over the states of the federation. The Paraíba State was integrated in this context, creating in this period, 52 new municipalities. In the perspective, it will seek to understand the purpose that sustained this process of fragmentation of Paraíba state territory. For this purpose was made use of several bibliographies, secondary data, documentary sources and research in locus of the municipalities of Casserengue and Riachão, located in the Paraíba‟s Curimataú Oriental microregion, which were selected as a focus for specific analysis of the event. It is understood, however, that the production of municipalities, includes several intentions through political appropriation of the territory, although, being permeated by the Institutional

A OAB no processo de transformação da sociedade brasileira: a seccional potiguar como espaço de redemocratização (1979-1988)

The period known as the Military Dictatorship (1964-1985) was a period of history marked by Brazil's control of state power by the Armed Forces together, this started with the Civil-Military Coup of April 1964. Was characterized as a time where political freedoms of expression and were placed in check by authoritarian and repressive measures taken by the military governments. The sectional potiguar of the Ordem dos Advogados do Brasil (OAB / RN), and the Federal Council of the institution, supported the establishment of this scam, but from the 1970s undertook measures that sought to corroborate the struggles around democracy the country, which has consolidated its image as a defender of democratic order. With the title inspired by the XII Meeting of OAB in October 1988, the research aims to analyze the participation of OAB / RN and its members within the Brazilian democratization. This analysis begins in 1979 with the participation of the entity in discussions Amnesty Policy to the promulgation of the 1988 Constitution, since the Constitution is the beginning of a full rule of law. We seek to understand the object as a space for democratization, combining the concepts of History, Memory and Politics. In the analyzes are guided theoretically by Jacques Le Goff, Pierre Nora, Maurice Halbwachs, Pierre Bourdieu and Hannah Arendt. Be rebuilt the period of democratic rule in the land potiguares birthing shares of OAB / RN, particularly in the following events: Amnesty Policy 1979, the mobilizations around the campaign of "Direct Now" and the 1988 Constitution We make use of legislation. minutes, papers and interviews built on Oral History.

Todo nordeste que couber a gente publica: o The New York Times e as representações do nordeste brasileiro na era da política da boa vizinhança (1933-1945)

The Brazilian Northeast has been a constant subject for journalists of one of the world's leading media companies - The New York Times - between 1933 and 1945. This time, the US government implemented a new foreign policy for Latin America - known as the Good Neighbor Policy. It preached, various points including more respect and attention to the countries south of U.S. borders. Because of her geostrategic importance, Brazil was one of the countries that received the most attention of the bureaucracy and American press. This study investigates the multiple Northeast representations formulated in The New York Times' pages when the Americans were spotlight is on the region. It delineates similarities and differences between the NYT, the press and the governments of the United States and Brazil from the ways of conceiving this particular part of Brazil. Through the analysis of texts, photographs and maps, it is dedicated to establish connections between spaces, press and politics of the 1930s and 1940s. These decades there were relevant changes in the political landscape of both countries that permeated the news, reports and articles of NYT. Circumstances such as the 1935 armed uprisings - known as Communist Conspiracy - the installation and operation of the New State, and especially the Brazilian and US participation in World War II and the bilateral negotiations on the installation of US bases in Brazil were cardinal for the various Northeast images that circulated in the publication. The region was repeatedly subject of correspondent of the New York newspaper in Brazil, Frank M. Garcia, but also present on matters of professionals responsible for various sections: review of books, publishing, tourism, foreign affairs, etc. Along the investigated period, the visions of the region made in the articles published in the newspaper that suffered major metamorphoses. Starting with Northeast of the drought, famine and death recurrent in Brazilian literature to the most dangerous point for hemispheric defense, passing through representations of the American West lawless nineteenth century and the Latin America marked by the dominance of exotic nature and stagnation, a space to be transformed by the US technical knowledge.

Projeto ético-político do serviço social e organização política da categoria: dilemas e tensões contemporâneas

The present study was to apprehend the controversies that underlie the political organization of the category nowadays. The research established time frame as the decade from 2003 to 2013, more precisely the situation that opens with Lula's election to the Presidency and its repercussions for the Brazilian left, social movements and for the category. Through documentary research, we studied the professional aspects that are organized politically in different fields , notably the Federal Council of Social Service (CFESS) and the National Federation of Social Workers (FENAS). Seeking to understand their relationship with the Ethical - Political Project of the profession, public documents were analyzed expressing the political positions of these entities, placing the controversies and political differences between them and understanding the political organization as a means to building professionals and corporate projects many.

Mídia à luz do desejo: cartografias dos processos da mídia livre contemporânea brasileira

This paper aims to understand the specifics of the network communication and the logic of articulation of social insurgencies in contemporary inferred from the rizome concept coined by Felix Guattari and Gilles Deleuze and the multitude as preach Michael Hardt and Antonio Negri. To do so, it raises the processes and practices of political bodies, reaching lines and common strategies of operation. Unless the specifics, it is possible to draw a continuous and rizomatic communication that traverses both bodies enrolled in institutionalized democracy, as the spanish movement-party Podemos and the greek coalition Syriza, as the autonomous collectives, such as the Movimento Passe Livre, fighting for universal public, free and quality transport, and the free media initiatives Media Ninja and Catarina Santos, willing to understand the social movements. The constitutional amendment of this model of communication networking seems to be the desire to radicalization of democracy, the bias of Ernesto Laclau and Chantal Mouffe, as a strategic and common struggle. Indeed, speaking specifically of free media, they are built from here processes that take place in understanding the agency of the bodies as relevant to political action toward the radical democracy project, and the use of free softwares, the communicator-protester agency, the performance, the collective experience.