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.

Imagem sócio-ambiental do bairro de Cidade Nova, Natal-RN, por seus moradores

This dissertation investigates how the neighborhood of Cidade Nova, located in the western side of the of Natal, is perceived by its residents in order to understand its socio-environmental image, intending to contribute both to define strategies of urban intervention and environmental education in the area and to consolidate a methodology that addresses this kind of problem. The completion of field research used a multimethod strategy to study the socio-environmental image of urban areas. It consists of: (a) review of local history from literature research, data recorded by the City Hall, news published on the city's newspapers and interviews with former inhabitants, (b) application of questionnaires to inhabitants including emotions, visual perception, memory and local social activities, (c) development of a drawing of the district, (d) conducting focus groups with inhabitants, using as a starting point the results obtained in the previous activities. In steps "b" and "c" attended 32 neighborhood residents, 16 of them being Community Health Workers and other 16 persons appointed by them. In step "d" 10 individuals took part, divided into two groups. The result of the research showed a picture of residents coincident with the image conveyed by the media in relation to the issues: violence, garbage, public policy/social support and appreciation of the beauties of environmental (dunes and Parque da Cidade park). Although Cidade Nova has been regarded as a dirty, noisy and dangerous place, most of the participants say they enjoy living on the neighborhood. Overall, the results corroborate and gain theoretical explanations, as they are interrelated. The socio-environmental image is expressed for instance in the elements dunes, dump, railroad tracks and Central Avenue that gain symbolic connotation influenced by time and socio-economic context. The insecurity and other negative characteristics assigned by the inhabitants and the media are parallel to the place attachment, since the environmental legibility, the time/familiarity and territoriality offer inhabitants the preference for place of residence, setting up their social identity.

Aspectos do gerenciamento de riscos de tecnologia da informação nas empresas: um estudo de caso múltiplos

The information technology - IT- benefits have been more perceived during the last decades. Both IT and business managers are dealing with subjects like governance, IT-Business alignment, information security and others on their top priorities. Talking about governance, specifically, managers are facing it with a technical approach, that gives emphasis on protection against invasions, antivirus systems, access controls and others technical issues. The IT risk management, commonly, is faced under this approach, that means, has its importance reduced and delegated to IT Departments. On the last two decades, a new IT risk management perspective raised, bringing an holistic view of IT risk to the organization. According to this new perspective, the strategies formulation process should take into account the IT risks. With the growing of IT dependence on most of organizations, the necessity of a better comprehension about the subject becomes more clear. This work shows a study in three public organizations of the Pernambuco State that investigates how those organizations manage their IT risks. Structured interviews were made with IT managers, and later, analyzed and compared with conceptual categories found in the literature. The results shows that the IT risks culture and IT governance are weakly understood and implemented on those organizations, where there are not such an IT risk methodology formally defined, neither executed. In addition, most of practices suggested in the literature were found, even without an alignment with an IT risks management process

São públicas as contratações do estado brasileiro? - uma experiência de contratações públicas junto à comunidade Coqueiral em Aracaju/SE.

State intervention generally demands the purchase or rental of goods and services, and such acquisitions are subject to a number of indispensable legal frameworks. In the Brazilian State, Law 8.666 of 21 June 1993 and further norms regulate the necessity of a formal process, usually licitation. Given the importance of this subject to public and private spheres, one of the prerequisites of these formal contracting rules is the openness of public acts, and society s knowledge and accompaniment. The objective of this study is to investigate society s participation in public contracting, with the aim of debating theories surrounding the state/society relationship proposed by public political thought and authors in relation to legal aspects involving licitations. The principal question of this research is: despite the possibility of society s participation being predicted in the legal frameworks which orientate licitations, why is this social control not carried out? Why does it only occupy a secondary position to both individual and collective agents? In order to test some of this study s hypotheses, field research was carried out in the Coqueiral community in Aracaju, Sergipe, in relation to public acquisitions of goods and services during the period of May to September 2009. Research involved observation visits and guided interviews with the relevant community and public sector representatives. This project s hypotheses were confirmed, as this social control is not apparent, even in areas where popular participation is a strong component in asserting ones local rights, like in the Coqueiral community.

O desafio constitucional da distribuição dos royalties de petróleo da bacia pré-sal para promoção de políticas públicas

The administrative model of the Brazilian State, based on regulation, strives, with the application of the efficiency principle and assessment of economical costs, to give a greater effectiveness to fundamental rights by implementing public policies.The objective of this work is to analyze the role of Oil royalties in the context of the Brazilian State, considering that, being an income gap, they might work as a device that promotes intra/intergenerational justice. By means of a correct and efficient distribution and application in the national region, the royalties constitute financial resources available for implementing public policies that intend to guarantee the fundamental rights; above all, with the discovery of the Pre-salt basin and the indisputable rise in the tax revenues arising from Oil exploration. In the making of this work, the theoretical-descriptive methodology is observed, grounded in a critical-reflexive analysis about Constitutional Law and Oil Law. This work analyzes the administrative model of the Brazilian State, the theory of costs of fundamental rights and the theoretical aspects about royalties, such as: the ethical and economical fundamentals, the distribution and destination of revenues, considering the oil exploration scenario before and after the discovery of the pre-salt basin. it is verified, with the present work, the importance of the creation of a new regulatory framework, and consequently the creation of a sovereign wealth fund, which arises to re-evaluate the application of the current norms of Oil revenue distribution. Still, it is imperative that the mechanisms for controlling the application of royalties are defined in detail, so that those can fully admit the objectives of intra/intergenerational justice. Furthermore, it is emphasized that this process should develop from the efficiency principle viewpoint, as well as the principle of reducing social and regional differences, given that the Oil revenues might be used to ensure fundamental social rights, by implementing public policies that are aligned with the development recommended by the Federal Constitution

Direito à moradia em cidades sustentáveis: parâmetros de políticas públicas habitacionais Natal 2013

The right to housing is included in several international human rights instruments and in Brazilian legal system integrates the constitutional catalog of fundamental social rights (art. 6) and urban development policy (art. 182 and 183). Besides, it is for all federative governments its effectiveness by building programs and improvement of housing conditions and sanitation (art. 23, IX), which justifies the investment in urban planning and public policy of housing affordability because they are tools for achieving this right. Newer strategies in this area have been based on tax incentives, combined with the mortgage as a way to induce the construction of new housing units or reform those in a precarious situation. However, there is still a deficit households and environmental soundness, compounded with the formation of informal settlements. Consequently, we need constant reflections on the issue, in order to identify parameters that actually guide their housing policies in order to meet the constitutional social functions of the city and ensure well-begins of its citizens (art. 182). On the other hand, the intervention of the government in this segment can not only see the availability of the home itself, but also the quality of your extension or surroundings, observing aspects related to environmental sanitation, urban mobility, leisure and services essential health, education and social assistance. It appears that the smoothness and efficiency of a housing policy condition to the concept of adequate housing, in other words, structurally safe, comfortable and environmentally legally legitimate, viable from the extensive coordination with other public policies. Only to compliance with this guideline, it is possible to realize the right to housing in sustainable cities

Políticas públicas de atendimento à criança: desafio da ação articulada no Projeto Belém Criança (2001-2004)

Public politics of Service to the Child: The Challenge of the Action Articulated in the Project Belém Criança (2001-2004) if it constitutes in a study on the politics directed toward the children of 0 the 6 years. It has as objective to analyze the configuration of the politics of integral attention to the child, evidencing the form as the same ones they had been redimensioned by the neoliberal ideas and by the lines of direction of the international organisms. The work has like empiric reference the project Belém Criança, developed by county of Belém from a partnership with the Deep of United Nations for Infancy (UNICEF), in the period of 2001 and 2004. The project intends to develop an articulated action among the several county departments which offer assistance to the children looking for to rationalize the resources and to optimize the services. Amongst the methodological procedures that materialized the research distinguished: The bibliographical review and documental allowed to analyze the contextualization of the public politics and, between them, the social politics of attendance to the child; the historical revolution this attendance; the paper of the UNICEF how articulator of the politics in municipal scope; and the paper of county how executer these politics. Still it was utilized, the half-structuralized interview, Having like subjects: the representative of the UNICEF in Belém, the municipal co-managers and actors of community in which the project was implemented. The result of the analyzes review that, historically, the politics destined to the child they had been being dimensioned having like support the fight of social movements vindictive for publics politic which guarantee the fundamentals rights these citizen. Although legal dimension of current politics of attendance to the child, to assume a vision of completeness and the guarantee of the rights, it still has a great exaggeration between the speech and the practical one. Actually, the same one are elaborate inside the neoliberal optics, with ruled actions by the beginning in combat to the poverty, implanted with low costs and with practice which to lead to the excessive fragmentation, generating inadequate actions and punctual programs which don t guarantee the social quality of the attendance. This perspective was evidenced to the most of the actors which the Project Belém Criança don t constitute itself a real public politic toward the child of 0 the 6 years, although present innovating aspects, how the mobilization and participation. It was demonstrated yet, in the participant s depositions of the research, that the bureau had numberless of difficulty to develop the action preview in the project, it has seen the great complexity of articulation between the several organism responsible by politics of attendance

Identidade e docência: o saber-fazer do professor de sociologia das escolas públicas estaduais de Picos - PI

This study deals with Sociology teacher identity issues. This is done considering daily routines of Sociology grade school teachers in the city of Picos in the state of Piauí-Brazil. Thus, the research aims to acknowledge the manner the inter-relations between the teacher s know-how and the process of construction of the professional identity of these teachers occur. It is seen that the discipline of Sociology in this context brings out processes related to inclusion and exclusion once the subject of Sociology is distinguished as unstable in relation to other disciplines. However, in June 2008, the law included the Sociology as a discipline 11,684 mandatory on all high school series.The theoretical and methodological procedures of this research were based on an ethnographic qualitative nature research and enabled a documental analysis. In order to collect data, a semi-structured questionnaire was applied in collective and individual in four state schools in the city of Picos in Piauí. The analysis of the information was based in content analysis from the proposals made by Bardin (1997), and Franco (2008). The information was then organized in knowledge matrixes that allowed the identification of themes divided into two thematic axes: teacher education: the search for sense making in experience and the exercise of teaching as well as the Sociology grade school teacher s daily routine. The research enables the understanding of the senses the subjects have on their own activity since the work deals with concrete situations and experiences in the scholar context. These senses are considered relevant in order to enable a comprehension of the inter-relations that are established between the know-how and the construction of the identity on behalf of these teachers. Almost all of the interviewed subjects did not have a degree in Social Sciences and came from other backgrounds especially ones related to Education. Sociology teachers investigated almost in its entirety, do not have specific training in the social sciences, becoming teachers of Sociology by lack of school and to complete the work load. But, in spite of the difficulties experienced in the practice of the discipline all are in favour of its inclusion in high school. They have a clear vision, that through the work of the theoretical content of the discipline with the daily life of the students by using teaching strategies that add value to the relationship of knowledge that are prepared in society at large, to Sociology provides a critical analysis of the reality in which they are inserted

Avaliação do desenvolvimento sustentável na bacia hidrográfica do Rio Seridó em face das políticas públicas e da gestão dos recursos hídricos

The reality of water resources management in semiarid regions, such as the Seridó region, has been shaped by a complex chain involving social-cultural, political, economic and environmental aspects, covering different spheres of activity - from local to federal. Because water is a scarce element, the most rational way pointed out by our recent history has been to move towards an increasing emphasis on the need for a truly rational, integrated, sustainable and participatory water resources management, supported by legislation and by a network of institutions that could materialize it. In this sense, despite all the advances in the formulation of public policies in water resources, which ones have indeed lead to significant changes that have occurred or are underway in semiarid regions such as Seridó? What factors may be preventing the realization of the desires rationality embedded in the framers of water policies intents? How to properly manage water resources if the current actors who promote their management and the political, human, cultural and institutional processes that intervene in this management, show strong traces of unsustainability? The research methodology adopted in this paper led to a breakdown of the traditional approach to water resource management, to integrate it into other areas of knowledge, especially to political science and public administration, catalyzed by the concept of "sustainable development". From a broad, interdisciplinary literature review, an exhaustive characterization of the river basin Seridó, a set of interviews with key people in the public administration acting in the region, a series of diagnoses and a set of propositions were made in order to correct the direction of current public policies for the region. From the point of view of public policies, it is in the deployment phase, not in its formulation, which lies a major problem of the lack of significant progress in water management. The lack of coordination between government programs are well characterized, as well as the lack of efficiency and effectiveness of their actions. The causes of this secular model are also discussed, including political factors and social relations of production, which led to a stalemate difficult, but of possible solution. It can be perceived there is a scenario of progressive deterioration of natural resources of the fragile ecosystem and a network of environmental and social consequences difficult to reverse, the result of a persistent and inertial sociopolitical culture, whose main factors reinforce itself. The work leads towards a characterization of the water resources management also from the perspective of environmental, institutional, political and human sustainability , the latter being identified, particularly as investment in the development of people as autonomous beings - not based in ideological directives of any kind - in the emancipation of the traditional figure of the poor man of the hinterland" to the "catalyst for change" responsible for their own decisions or omissions, based upon an education for free-thinking that brings each one as co-responsible epicenter of (self-) sustainable changes in their midst

Cinema itinerante no Rio Grande do Norte: aspectos da recepção

In itinerant film projects made in Brazil, the unique experience of watching movies on the big screen is held in open spaces, through the establishment of a contemporary ritual, under which the presence of spectators is primordial. Considering this dynamic of the performance of itinerant cinema, the main objective of this research is to analyze the process of reception of the spectators of the sessions of Cine Sesi Cultural, conducted by the Social Service Industry - Sesi, in Rio Grande do Norte state. The body of research was composed by the audience of the movie sessions of the edition developed in 2010. Analyses were made from the look on the specific audience of open sessions of this cinema project throughout a case study. Theoretical authors of Latin American as Jesus Martin-Barbero, Guillermo Orozco, Eliseo Veron and Nestor Garcia Canclini, which have important theoretical basis for the analysis of research on the cinematographic reception of the spectators, were taken as a basis. In this discussion are associated with contributions from Brazilian authors as Roseli Paulino, Fernando Mascarello, Mauro Wilton Souza, Nilda Jacks and Carolina Escostesguy. Besides the reception study, the research focuses on aspects that relate to and explain the circumstances in which itinerant cinema emerges as an alternative exhibition, for example, the context of the exhibition of films in the country, lack of public policies in the audiovisual sector, and mainly the closing of movie theaters in the inner cities of the country and the consequent migration of these rooms to the malls. Seeking to reduce the existing gap in the studies of the reception of spectators to the cinema in the country, this research presents a deeper analysis of the reception of the public of the itinerant cinema as a contribution to an important database for the diagnosis of projects such as the Cine Sesi Cultural

Políticas públicas para a juventude: uma análise do Projovem Adolescente sob a perspectiva dos participantes

A partir dos diagnósticos das vulnerabilidades da condição juvenil contemporânea, as Políticas Públicas de Juventude tem ganhado maior força e um lugar mais definido nas pautas das demandas e conquistas sociais. Faz-se necessário, então, direcionar atenção para estas Políticas Públicas, a fim de promover uma reflexão sobre como ocorre a execução destas junto ao seu público alvo. Esta dissertação centraliza sua análise no Projovem Adolescente (PJA), uma das modalidades Programa Nacional de Inclusão de Jovens PROJOVEM que se destina ao atendimento de jovens com específica faixa etária entre 15 a 17 anos, com caráter assistencial e socioeducativo. Desta forma, o objetivo geral deste estudo foi discutir as ações do Projovem Adolescente no que diz respeito ao processo socioeducativo, a partir da perspectiva dos adolescentes participantes da cidade de Natal/RN. E, especificamente, objetivou-se: investigar de que maneira os adolescentes avaliam as atividades das quais participam, considerando se suas expectativas coincidem com as propostas do serviço; averiguar a participação dos adolescentes na elaboração, execução e avaliação das ações socioeducativas do serviço; bem como compreender as motivações que contribuem para a inserção e permanência ou evasão dos adolescentes no PJA. Para tanto foram realizados três grupos focais com adolescentes participantes do Projovem Adolescente, em diferentes núcleos do serviço, no município de Natal/RN. Cada grupo focal contou com dois encontros, em que primeiramente foram debatidos aspectos da participação nas ações socioeducativas e, num segundo encontro foram realizadas oficinas de produção de fanzines. A análise qualitativa dos dados foi realizada a partir da perspectiva teórica do materialismo histórico-dialético, utilizando-se como método de análise o Método Comparativo Constante, baseado na Teoria Fundamentada, que busca compreender o significado do fenômeno sob a perspectiva dos participantes. Os resultados foram apresentados divididos em eixos de análise os quais versaram sobre: as concepções dos jovens sobre adolescência e juventude; e a participação nas ações socioeducativas do PJA, destacando-se as características positivas e negativas apontadas pelos participantes, a relação dos jovens com o trabalho e as possibilidades e contribuições do PJA em seus contextos de vida. Em vista da análise empreendida, é possível constatar que a concepção dos participantes sobre a própria vivência da adolescência e juventude se encontra marcada pela absorção de determinadas imagens socialmente atribuídas aos jovens, como a que considera a juventude enquanto etapa de preparação para o mundo adulto. A participação nas ações socioeducativas, por sua vez, foi, de uma maneira geral, avaliada positivamente pelos participantes, não obstante esta avaliação, os jovens apresentaram uma visão muito crítica sobre a execução do serviço no município de Natal, relatando conhecer bem as dificuldades de ordem da gestão, bem como as contradições e limitações nas ações do serviço. Compreende-se a perspectiva da inclusão social no contexto neoliberal em que são implementadas as políticas sociais, contudo acredita-se que dar voz aos jovens participantes contribuiu para proporcionar uma reflexão sobre o modo como as políticas sociais, através do Projovem Adolescente tem atingido seu público, considerando as questões e perspectivas apresentadas pelos jovens como ferramentas a serviço das juventudes na construção de políticas democráticas e efetivas