29 resultados para Ato internacional, proposta de emenda à constituição, Brasil

em Universidade Federal do Rio Grande do Norte(UFRN)


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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

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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

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The present work aims to analyze the several proportional electoral systems from the contemporaries democracies in order to, in the end, purpose a system that better fits to the constitutional Brazilian order. In this direction, we pursued to indicate the main virtues and imperfections in proportional electoral systems in use in more than two hundred countries, especially relating to the positive and negative effects that these systems inject in the party systems, in the governability and in the representativity. In order to collect elements, and also before getting to the work s main point, other issues were approached, even in a shortened way. Nevertheless, in a position taking, we conclude the work opting for a proportional electoral system that potencializes the constitutional principles of representativity and governability as well as prints a party system strong and strict, once these are the depositaries of a democracy compromised with the Brazilian society

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Textual composition in classroom has been object of research in language studies along this last three decades in Brazil. This thematic recurrence occurs is a demonstration of the gap between writing skill teaching and learner‟s performance. In this research, we argue that during writing process in classroom, teachers‟ mediated actions guide students to the exotopic exercise on their texts, facing it as a fundamental phase of their composition, with meaningful effect for the development of textual authorship. In this sense, we have chosen as investigation focus the textual composition of Letters Students at Universidade do Estado do Rio Grande do Norte – UERN - to study writing processual characteristics, based on teacher‟s mediation. The main aim of this research is to analyze students‟ (re)writing along Letters Course, to comprehend the process of authorship construction in their texts and the effects resulted through teacher mediation in this process. More specifically, a) to analyze teacher mediation as a mechanism for authorship development in texts composed by Letters Students; b) to deduce, based on different versions of textual composition, the effects of teacher mediation on students‟ writing; and c) to describe compositional textual process in classroom, identifying students‟ attitudes/behaviors before writing task. We have brought several voices into the dialogue, among them we highlight those based on bakhtinian studies. Some of those authors are related to Bakhtin circle, by themselves (BAKHTIN/VOLOCHINOV, [1929] 2006; BAKHTIN, [1979] 2003; [1963] 2008; [1975] 2010a; [1986] 2010b), their debaters (FARACO, 2008, 2009a, 2009b, 2010; PONZIO, 2010, 2012; GERALDI, 2010a; 2010b OLIVEIRA, 2006, 2008a, 2008b, 2010, among others), to guide us, mainly, on dialogism, author and authorship, and their conceptual implications: exotopy, finishing, esthetic activity, and ethical act. Data was constituted in teaching situation, involving teacher/researcher and 5th Term Letters/UERN students. Therefore, we have submitted an open questionnaire, textual discussion, and an article (re)writing. Data analysis has revealed subjects‟ little experience with writing composition in the Course, as a systematic practice, in their routine, dialogued, whose social function is explored. The texts are generally written in a single version and useful only to receive a score. Data analysis show insecure students in relation the writing, and with many difficulties to do it. On the other hand, writing movements, on the analyzed articles, have revealed that the subjects show a responsive attitude in relation to the mediated activities, to respond rewriting proposal. Despite some problems remain unsolved and many others emerge in each version of the article, in general, we consider that teacher mediation had a positive effect on student writing, considering that it boosted the author exotopic movement, something indispensable to compose a text. The three interventions carried out, in some way, provided opportunity for the subjects to modify their article.

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Textual composition in classroom has been object of research in language studies along this last three decades in Brazil. This thematic recurrence occurs is a demonstration of the gap between writing skill teaching and learner‟s performance. In this research, we argue that during writing process in classroom, teachers‟ mediated actions guide students to the exotopic exercise on their texts, facing it as a fundamental phase of their composition, with meaningful effect for the development of textual authorship. In this sense, we have chosen as investigation focus the textual composition of Letters Students at Universidade do Estado do Rio Grande do Norte – UERN - to study writing processual characteristics, based on teacher‟s mediation. The main aim of this research is to analyze students‟ (re)writing along Letters Course, to comprehend the process of authorship construction in their texts and the effects resulted through teacher mediation in this process. More specifically, a) to analyze teacher mediation as a mechanism for authorship development in texts composed by Letters Students; b) to deduce, based on different versions of textual composition, the effects of teacher mediation on students‟ writing; and c) to describe compositional textual process in classroom, identifying students‟ attitudes/behaviors before writing task. We have brought several voices into the dialogue, among them we highlight those based on bakhtinian studies. Some of those authors are related to Bakhtin circle, by themselves (BAKHTIN/VOLOCHINOV, [1929] 2006; BAKHTIN, [1979] 2003; [1963] 2008; [1975] 2010a; [1986] 2010b), their debaters (FARACO, 2008, 2009a, 2009b, 2010; PONZIO, 2010, 2012; GERALDI, 2010a; 2010b OLIVEIRA, 2006, 2008a, 2008b, 2010, among others), to guide us, mainly, on dialogism, author and authorship, and their conceptual implications: exotopy, finishing, esthetic activity, and ethical act. Data was constituted in teaching situation, involving teacher/researcher and 5th Term Letters/UERN students. Therefore, we have submitted an open questionnaire, textual discussion, and an article (re)writing. Data analysis has revealed subjects‟ little experience with writing composition in the Course, as a systematic practice, in their routine, dialogued, whose social function is explored. The texts are generally written in a single version and useful only to receive a score. Data analysis show insecure students in relation the writing, and with many difficulties to do it. On the other hand, writing movements, on the analyzed articles, have revealed that the subjects show a responsive attitude in relation to the mediated activities, to respond rewriting proposal. Despite some problems remain unsolved and many others emerge in each version of the article, in general, we consider that teacher mediation had a positive effect on student writing, considering that it boosted the author exotopic movement, something indispensable to compose a text. The three interventions carried out, in some way, provided opportunity for the subjects to modify their article.

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GOMES, Z. B. ; LOURENÇO, André Luís Cabral de . Atuação do Estado como empregador de última Instância: uma proposta para eliminar o desemprego estrutural do Brasil. In: Encontro Nacional de Economia Política, 13. 2008, João Pessoa/PB. Anais... João Pessoa: ENEP, 2008.

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GOMES, Z. B. ; LOURENÇO, André Luís Cabral de . Atuação do estado como empregador de última instância: uma proposta para eliminar o desemprego estrutural do Brasil. In: Encontro Nacional de Economia Política,13., 2008, João Pessoa/PB. Anais... João Pessoa, 2008.

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This research deals with the evaluation of the Programa do Governo Federal para Urbanização de Favelas Habitar Brasil(1993) carried out in the Africa slum - Redinha neighbourhood in Natal-Rn. This study carried out in period from 2005 to 2006 searches to identify the effects of the actions proposed by Program in 1993-1994 about the current urbanistic configuration of the Africa community. It analyzes the effectiveness in the process of achievement of the considered objectives to habitation, communitity equipments, infrastructure and agrarian regularization. On the evaluation process, it has been as reference the works developed by Adauto Cardoso (2004), Blaine Worthen (2004), Ronaldo Garcia (2001) and Rosângela Paz (2006). About the Habitational Policy with approach to the Urbanistic Right and the right to the housing, the reflections by Raquel Rolnik, Nabil Bonduki, Ermínia Maricato, Saule Júnior, Betânia de Moraes Alfonsin and Edésio Fernandes are main references. To gauge the execution of the objectives proposed by Habitar Brasil in 1993, it has searched in the documentary data of the time and in information gotten in interviews with technicians that had participated of the program, consistent references on what was considered, what was executed and the process of the intervention of Habitar Brasil in the Africa community. The area analysis in 2005-2006 has developed on the base of the urbanistic survey of the current situation from the four performance lines of the Program: habitation, infrastructure, community equipments and agrarian regularization, with a current urbanistic evaluation of Africa considering the intervention carried out in 1993 and 1994. The study points out the context of Brazilian Habitational Policy where the Programa Habitar Brasil was launched, explaining the main principles of the Program. In terms of local, it empahsizes the administrative-political factors that had contributed so that Natal-Rn city has been pioneering in the resources captation of Habitar Brazil (1993). Considering Habitar Brazil in Africa, the work argues and presents the intervention diagnosis and the proposal, developed by Program in 1993 evidencing the local problem of the time. After that, it makes a current reading of the area, identifying in 2006 representative elements of Habitar Brasil (1993-1994) for the Africa community. It identifies significant advances in the constitution of the institucional apparatus of the plaining system of Habitation of Social Interest for the city of Natal and points the fragilities in the implementation of the urban infrastructure actions and above all in the achievement of the objectives of the agrarian regularization

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According to the Public National Security Plan, the security is "[ ] a right by democratic excellence legitimately desired by all sectors of society, which is the fundamental right of citizenship, obligation of the constitutional state and responsibility of each one of us." The 1988 Constitution recognized the rights of life, liberty and personal integrity, considered torture and racial discrimination as crimes. The prime directive of the National Security and Citizenship (Law No. 11,707 of June 19, 2008 - PRONASCI-Brazil) expresses the commitment of the Brazilian state with the promotion of human rights. But despite this formal recognition, official violence continues to be used as a means of maintaining social order, consolidating a police action violating human rights (Amnesty International report "They go in shooting" - AI Index: AMR 19/025/2005) . This thesis analyzes the police work combined with the extension of citizenship rights, the spaces of freedom and democracy as a measure for the degree of affirmation or denial of the Human Rights in Brazil, and proposes the construction of a human friendly Police Force (Post - Colonial, Post-Abyss, Intercultural and Democratic)

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The Oil industry in Brazil has gone through several stages during the economical, political and social historical process. However, the significative changes have happened in the last fifteen years, due to market opening arising from the relaxation of the state monopoly over the Oil deposits and its derivatives. The edition of the Constitutional Amendment #9, changing the first paragraph of the 177th item of the Federal Constitution, marked the end of a stiffness about the monopoly that the Brazilian state kept in relation to the exploration and research of Oil and Gas. The economical order was fundamental to actualize the idea contained in the #9 Amendment, since its contents has the power to set up measures to be adopted by public power in order to organize the economical relations from a social viewpoint. The new brazilian Oil scenery, called pre-salt, presents itself in a way to amaze the economical markets, in addition to creating a new perspective to the social sector. This work will identify, in this new scenario, the need for change in the legal system. Nevertheless, this subject must not be treated in a thoughtless way: being an exhaustible good, we shall not forget that the future generations also must benefit from the exploration of natural resources recently discovered. The settlement of a new regulatory mark, including the change in the concession contract model to production and sharing is one of the suggested solutions as a bill in the National Congress, in an attempt to ensure the sovereignty of the nation. The constitutionality of a new regulatory mark is questioned, starting from an analysis of the state monopoly, grounding the comprehnsions in the brazilian constitutions, the relevance of the creation of Petrobras for self-assertion of the state about the monopoly of Oil and derivatives, and its posture after the Constitutional Amendment nº 9 (1995), when a company stops having control of the state monopoly, beginning to compete in a fairly way with other companies. The market opening and private initiative are emphasized from the viewpoint of the Constitutional Principles of the Economical and Social Order. The relaxation of the monopoly regarding the exploratory activity in the Federal Constitution doesn't deprive from the Union the ownerships of underground goods, enabling to this federal entity to contract, directly or by concession of exploration of goods, to state-owned or private companies. The existing oil in the pre-salt layer transforms the scenario from very high risk to low risk, which gives the Union the possibility of defining another way of exploring this resources in the best interests of the Public Administration

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It is verified worldwide an increasing concern with the protection of natural resources in the planet, a fact that became relevant in Brazil since the promulgation of the Constitution of 1988, based on the viewpoint of sustainable development, which seeks to promote economic activities in the country according to the need for conservation and preservation of natural resources for the use of present and future generations. In addition, we seek to reduce the differences that occur in our society by determining as a fundamental objective to be persecuted by the Federative Republic of Brazil the reduction of social and regional inequalities. A value that should also be observed in the context of economic activities developed here, since it is a general principle of financial and economic order of the country. Therefore, considering the exhaustion of world s reserves of fossil fuels, as well as the impacts on the environment, especially for the large emission of greenhouse effect gases, the debate about the need to change the global energy matrix increases while alternative energy sources appears as a bet to fulfill the contemporary aspirations for sustainability, and Brazil emerges in a very favorable position, because it has the essential natural conditions to allow this sector s full development. In this perspective, the work has the scope to analyze how the production of alternative energy sources may act in the search for concretization of constitutional values, to promote sustainable development for present and future generations, and to reduce regional and social inequalities in an attempt to improve the quality of life of the population. It will also be observed the current regulatory framework of alternative energy sources in the national laws to verify the existence of legal and institutional security, which is necessary to guarantee the full development of the sector in the country. And to investigate the expected results, it will be observed through the concrete evaluation of specific practices adopted in the industry, analyzing their actual compliance with the constitutional provisions under analysis, based on the examination of the possibility of using renewable biomass sources for biofuel production, promoting development to the country, indicating the opening lines about how this important sector can act to solve the energy challenge today

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The independence of the United States and the revolutions that emerged in Europe in the eighteenth century led to the birth of the written constitution, with a mission to limit the power of the State and to ensure fundamental rights to citizens. Thus, the Constitution has become the norm and ultimate founding of the State. Because of this superiority felt the need to protect her, emerging from that constitutional jurisdiction, taking control of constitutionality of provisions his main instrument. In Brazil, the constitutionality control began with the Constitution of 1891, when "imported" the American model, which is named after incidental diffuse model of judicial review. Indeed, allowed that any judge or court could declare the unconstitutionality of the law or normative act in a concrete case. However, the Brazilian Constituent did not bring the U.S. Institute of stare decisis, by which the precedents of higher courts eventually link the below. Because of this lack, each tribunal Brazilian freely decide about the constitutionality of a rule, so that the decision took effect only between the parties to the dispute. This prompted the emergence of conflicting decisions between judicantes organs, which ultimately undermine legal certainty and the image of the judiciary. As a solution to the problem, was incorporated from the 1934 Constitution to rule that the Senate would suspend the law declared unconstitutional by the Supreme Court. With the introduction of abstract control of constitutionality, since 1965, the Supreme Court went on to also have the power to declare the invalidity of the provision unconstitutional, effectively against all without the need for the participation of the Senate. However, it remained the view that in case the Supreme Court declared the unconstitutionality of the fuzzy control law by the Senate would continue with the competence to suspend the law unconstitutional, thus the decision of the Praetorium Exalted restricted parties. The 1988 Constitution strengthened the abstract control expanding legitimized the Declaratory Action of Unconstitutionality and creating new mechanisms of abstract control. Adding to this, the Constitutional Amendment. No. 45/2004 brought the requirement of general repercussion and created the Office of Binding Precedent, both to be applied by the Supreme Court judgments in individual cases, thus causing an approximation between the control abstract and concrete constitutional. Saw themselves so that the Supreme Court, to be the guardian of the Constitution, its action should be directed to the trial of issues of public interest. In this new reality, it becomes more necessary the participation of the Senate to the law declared unconstitutional in fuzzy control by the Supreme Court can reach everyone, because such an interpretation has become obsolete. So, to adapt it to this reality, such a rule must be read in the sense that the Senate give publicity to the law declared unconstitutional by the Supreme Court, since mutated constitutional

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Os Direitos Humanos, compreendidos como o conjunto de direitos indispensáveis à efetivação da dignidade humana, encontram-se, atualmente, no centro das discussões e relações jurídicas internacionais e nacionais. Seu amplo reconhecimento em nível mundial e a universalização de seus preceitos centrais alçaram o Direito Internacional a um nível de evolução e de relacionamento com o Direito Constitucional que se mostram impassíveis de serem ignorados pelas jurisdições nacionais. Encontrando-se tais direitos na base do constitucionalismo moderno, o que os mantém em estreito relacionamento com o pluralismo e a democracia, faz-se imperioso recordar-se que as noções jurídicas que os animam serviram de base histórica e genética ao reconhecimento e à positivação, em nível constitucional, dos assim chamados direitos fundamentais. Em sintonia com a especial deferência que se tem ofertado aos direitos humanos na sociedade contemporânea global, nossa Constituição positivou entre os princípios regentes de suas relações internacionais ordem expressa de prevalente respeito aos tratados internacionais estabelecedores desses direitos, além de ter possibilitado a recepção desses pactos em nosso ordenamento jurídico, inclusive a título de preceitos constitucionais, conforme Emenda Constitucional n. 45/2004. Esse tratamento especial, além do processo democrático que conduziu o Brasil a uma progressiva aceitação dos tratados, pactos e convenções humanitários, torna possível a conclusão de que os Direitos Humanos apresentam elementos de diferencial carga legitimadora, podendo contribuir, significativamente para, a legitimação democrática de nossa Jurisdição Constitucional. Também é possível perceber-se que, ocorrente em esferas de poder e de legitimação diversos, em particular a nível internacional, a importância conferida aos Direitos Humanos não resta esvaziada pela ampla proteção constitucional conferida aos direitos fundamentais. Particularmente questionada em sua perspectiva democrática, mormente ante o cumprimento da nominada regra contramajoritária e em face da crescente ampliação de seu poder político, nossa Jurisdição Constitucional não pode mais permanecer alheia aos condicionantes determinados pelas amplas imbricações que se desenvolveram no estreitamento de relações entre o Direito Constitucional e o Direito Internacional dos Direitos Humanos. Também a crise dogmática ditada pelo distanciamento havido entre o direito posto e a realidade nacional tem implicado em inegável desgaste público da atividade jurisdicional, principalmente da jurisdição voltada à proteção constitucional. O papel da Jurisdição Constitucional atual há, portanto, de ser cumprido em sintonia com as normas internacionais de Direitos Humanos, principalmente em respeito às normas constitucionais pátrias que ordenam a prevalência desses direitos nas relações internacionais. Nesse sentido, pode e necessita nossa Jurisdição Constitucional valer-se do particular potencial legitimador das normas definidoras de Direitos Humanos, reconhecendo e efetivando tais normas e adequando-se às tendências modernas que a elas conferem especial proteção, num processo dialético de inolvidável natureza democrática

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If, on one hand, only with the 1988 Federal Constitution the right to health began to receive the treatment of authentic fundamental social right; on the other, it is certain since then, the level of concretization reached as to such right depicts a mismatch between the constitutional will and the will of the rulers. That is because, despite the inherent gradualness of the process of concretization of the fundamental social rights, the Brazilian reality, marked by a picture of true chaos on public health routinely reported on the evening news, denatures the priority status constitutionally drew for the right to health, demonstrating, thus, that there is a clear deficit in this process, which must be corrected. This concern regarding the problem of the concretization of the social rights, in turn, is underlined when one speaks of the right to health, since such right, due to its intimate connection with the right to life and human dignity, ends up assuming a position of primacy among the social rights, presenting itself as an imperative right, since its perfect fruition becomes an essential condition for the potential enjoyment of the remaining social rights. From such premises, this paper aims to provide a proposal for the correction of this problem based upon the defense of an active role of the Judiciary in the concretization of the right to health as long as grounded to objective and solid parameters that come to correct, with legal certainty, the named deficit and to avoid the side effects and distortions that are currently beheld when the Judiciary intends to intervene in the matter. For that effect, emerges as flagship of this measure a proposition of an existential minimum specific to the right to health that, taking into account both the constitutionally priority points relating to this relevant right, as well as the very logic of the structuring of the Sistema Único de Saúde - SUS inserted within the core of the public health policies developed in the country, comes to contribute to a judicialization of the subject more in alignment with the ideals outlined in the 1988 Constitution. Furthermore, in the same intent to seek a concretization of the right to health in harmony with the constitutional priority inherent to this material right, the research alerts to the need to undertake a restructuring in the form of organization of the Boards of Health in order to enforce the constitutional guideline of SUS community participation, as well as the importance of establishing a new culture budget in the country, with the Constitution as a compass, pass accurately portray a special prioritization directed constitutional social rights, especially the right to health

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As an effect of the growing interdependence in international relations, regional integration was conceived to face globalization, with a remarkable influence in politics and law, since the first steps of the European experience. In Latin America, regional integration ideas have blossomed in the 60 s. Among its experiences, MERCOSUL is the one with the most advanced objectives. However, MERCOSUL has not managed to achieve the objectives planned nor moved forward the integration process. Differently of what happened in Europe, in MERCOSUL the common market projected is concluded. It faced many disappointments throughout its brief history. As it matters to law, those were caused by the absence of supranationality, a mechanism that would allow MERCOSUL s decisions to be directly binding in the States with no need of bureaucratic proceedings to incorporate them to national legal systems. Among Latin American States, Brazil is probably the most resistant to integration process, due to Federal Constitution 1988 rigidity and legal professionals conservadorism towards opening legal system to international law. In Brazil hermeneutical standards are always based on national sovereignty and international law is referred as less important. The problems become more visible relating to taxation, a subject that plays an enormous role in integration process for its economic impact, demanding the execution of tax harmonization policies compatible to the integration levels aspired. However, because of the large number of tax rules in the Federal Constitution, structural changes initiatives face difficulties in order to be implemented. Actually, after two Constitutional Reforms on taxation, Brazil has not yet succeeded on promoting the necessary adaptations to regional integration. The research has confirmed the hypothesis that supranationality has indispensably to be adopted if Brazil really desires to move forward the integration process. But it has also been demonstrated that there are hermeneutical paths suitable to the constitutional profile which allow the adoption of supranationality, through the revision of the sovereignty traditional concept