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

A inserção das mulheres na Câmara Municipal de Natal (1988 - 2004)

This work has as objective to reflect about the insertion of the women in the City Council of Natal in the period from 1988 to 2004. We focused our discussion in the context of the politics of quota that has with objective to decrease the frame of inequalities existent between women and men in the politics, besides of to analyze which the determinants responsible for the women's sub-representation. The research still consists of an analysis of the councilor s women profile and how they were seen in that space of power. We analyzed our study object in a gender vision, since this is related intrinsically the social relationships and the relationships of power. The women, for a long time, they were excluded of the participation in the public life, being just seen as mere expectants. This research is informed mainly by studies which discuss the Gender (Scott, 1990), (Perrot, 1988), (Badinter, 1995), (Bruschini, 2002). We also analyzed the power, politics in the vision of Marx (1996), Foucault (1982) and (Arendt, 2001). We tried to analyze the women's presence in the spaces public and private, showing your conflicts and contradictions faced in the society, focalizing the political character of the women's inclusion in the spaces in that are inserted. The instrument of collection of data was the semi-structured questionnaire, descriptive and analytical - critical. The analyses of the interviews show to the sub-representation of women over the years as a determining factor for these women continue in the invisibility. The women were interviewed councillora ex- bounded from 1988 to 2004. The conclusion the one that we arrived is that this sub-representation has as decisive the patriarchal system that prevailed for a long time in our society and still dominates and affects women in all areas of your life. This becomes more serious in the capitalist society in which prevail the interests of those that it stops the produced wealth