58 resultados para Combustível, natureza fiscal, Brasil
em Universidade Federal do Rio Grande do Norte(UFRN)
Resumo:
Cette étude analyse l'expérience de réorientation curriculaire atravers le sujet générateur, vécue dans les écoles qui composent le système municipal d'éducation de Belém du Pará - École Cabana, en ayant comme locus de recherche l'École Municipale João Carlos Batista. Ce mouvement de réorientation curriculaire, qui rompt avec le modèle traditionnel d'un curriculum linéaire, hiérarchique et fragmenté a comme préssuposées théoriquesméthodologiques les principes et les catégories freireanas la pédagogie critique qui estime un curriculum interdisciplinaire, dialogique, démocratique et contextuel, à partir de la systématisation d'une proposition theorico-méthodologique de réorientation curriculaire par le thème générateur, c'est-à-dire, en partant de situations-problème de la communauté scolaire, en faisant des relations négociées par les connaissances scolaires pour la compréhension et possible intervention dans la réalité. Cette proposition est mise en oeuvre non seulement à Belém, mais aussi par d autres municipalités du Brésil. Étant donné que l'École Cabana est une expérience inovatrice dans la tentative de viabiliser une Éducation vraiment démocratique, elle dialogue encore avec autres expériences d'écoles de même nature au Brésil, (comme l'École Plural-MG, l'École Citoyen - RS et l'École Candanga DF). Á partir des idées de Paulo Freire, J. Sacristán, M. Apple, C. Linhares, A. Coulon et autres j apporte des réflexions epistemologiques concernant le problème de la recherche qui consiste sur le registre et l'analyse de la tentative de construction sociale de la connaissance par le thème générateur qui a eu lieu à l'École Cabana dans la période de 2001 à 2004. Comme procédure méthodologique, j'ai développé une Recherche qualitative, de caractère collaboratif, en utilisant comme techniques de rassemble de données l observation participative dans le quotidien écolier, des interviews semi-structurées, et l'analyse des documents et des productions de l'École. Les résultats indiquent l'importance du registre de ce type d expérience, en soulignant leurs avances et reculs qui pourront servir de référentiel pour de futures politiques de réorientation curriculaire dans la direction de la construction sociale de la connaissance et, par conséquent, d'une Éducation plus démocratique et tournée vers une citoyenneté active
Resumo:
In the first decades of 20th century the just instituted Brazilian Republic faced the challenge to modernize the country. Considering that the progress was associated with the exhaustion of the forest reserves and with climatic changes, two big issues were seen as fundamental: To Fight the Droughts and To Defend the Forests; headed by professionals who were dedicated to these ideals. This research starts from the premise that these were the main challenges enforced by nature to the Brazilian development; the general objective was delimited in the search to understand the meaning and the conception of the natural world by this group of professionals who faced the shock between modernizing the country and conserving its natural resources. Aiming to contribute with the construction of the Brazilian environmental history and to bring historical elements to the debate about the environment in the country, the author concentrates his attention to the analyses, the discussions and the actions that preceded the regulation on the use of natural resources and the implementation of the environmental legislation in Brazil, occurred in 1934. The investigation uses as methodological basis the theoretical directions of environmental history, using sources of data still little explored and valued. In such way, it is taken as starting point some published papers about this subject during the period between 1889 and 1934 in two technical magazines the Revista Brazil Ferro-Carril and the Revista do Club de Engenharia. National engineering played a basic role in this process while arguing, projecting and constructing the development. The formulated proposals, after being divulged, had fomented the interchange with other professionals and had favored the advance of ambient questions in Brazil, in the sense to preserve natural resources, to construct more harmonic relations between the society and the nature and to equate the development with the environment preservation
Resumo:
In the first decades of 20th century the just instituted Brazilian Republic faced the challenge to modernize the country. Considering that the progress was associated with the exhaustion of the forest reserves and with climatic changes, two big issues were seen as fundamental: To Fight the Droughts and To Defend the Forests; headed by professionals who were dedicated to these ideals. This research starts from the premise that these were the main challenges enforced by nature to the Brazilian development; the general objective was delimited in the search to understand the meaning and the conception of the natural world by this group of professionals who faced the shock between modernizing the country and conserving its natural resources. Aiming to contribute with the construction of the Brazilian environmental history and to bring historical elements to the debate about the environment in the country, the author concentrates his attention to the analyses, the discussions and the actions that preceded the regulation on the use of natural resources and the implementation of the environmental legislation in Brazil, occurred in 1934. The investigation uses as methodological basis the theoretical directions of environmental history, using sources of data still little explored and valued. In such way, it is taken as starting point some published papers about this subject during the period between 1889 and 1934 in two technical magazines the Revista Brazil Ferro-Carril and the Revista do Club de Engenharia. National engineering played a basic role in this process while arguing, projecting and constructing the development. The formulated proposals, after being divulged, had fomented the interchange with other professionals and had favored the advance of ambient questions in Brazil, in the sense to preserve natural resources, to construct more harmonic relations between the society and the nature and to equate the development with the environment preservation
Resumo:
SILVA, Hiran Francisco Oliveira Lopes da. A juste estruturale educação superior no Brasil: princípios negados. 206 f., 2007. Tese (Doutorado em Educação) - Universidade Federal da Paraiba, João Pessoa, 2007.
Resumo:
The present paper has aimed the analysis of a real instrument which offers great impact in the ICMS revenue: The Fiscal Voucher Emitting Equipment (ECF). In this sense, the effects of the commercial automation process in Rio Grande do Norte s ICMS revenue between 2000 and 2006 were investigated. Based on this goal, the methodology adopted was characterized as a study of quantitative, exploratory-qualitative nature, through the collecting of secondary data, provided by the State Taxation Bureau (SET). In the absence of a statistic model in the existing literature about the approached theme, we decided for the elaboration of a suitable model, with tables and graphics. As a way to observe the effects of these programs on the revenue, the comparison between the ECF users and non users, in the same period, has proved to be of great importance. We reached the conclusion that even though the growth rates amongst the activities that use the ECF had ascended in tributary revenue in the related years, from 2004 on, with the introduction of TEF, this participation presented a higher growth, which leads us to suppose that the use of this recent instrument provides a significant impact in the State effective revenue. We stand out that the collected amounts could have been even higher, if the level of adhesion to the instrument had not been so low, mainly amongst the minor entrepreneurs, which may mean a rooted defraudation in the system. In short, through the set of data obtained, it is possible to conclude that the ECF and the recent TEF have significantly influenced the ICMS revenue in the entire State all over the period that was analyzed
Resumo:
Based on the empirical comparative study between two churches from Pentecostal guidance - both located in Parnamirim/RN - and supported on a dialogic interaction between my interlocutors and theoretical references, I proposed me to reflect about how this protestant segment represents and articulates questions such as gender and power relationships, and the daily impact of that in their followers life. In other words, this dissertation aims to understand the reason of the asymmetry attributed to male and female, especially in what concerns the distribution of ecclesiastic works and the authority given to male, as well as the implication of this reality in the reconfiguration of morality and religious praxis in daily life of individuals and involved groups. From this perspective, this work was divided in three chapters, in which I investigate the tension/relationship between faith and secularism, for from this question on concessions and/or prohibitions related to the limits and involvement of the followers with the world and with the very Pentecostal ethos arise. I also analyze here aspects concerning to both ecclesiastic hierarchy and power, with the objective of elucidating how it occurs, what kind of criteria and implications they consider as well as about the nature of the religious labor division between men and women and, finally, I try to understand how the conversion/adhesion of members is reflected in the redefinitions of gender and its relationship between the ecclesiastical and domestic spaces. The diligence and energy spent in this work is in the hope that its fruits can corroborate in the expansion of anthropological knowledge which, in this particular case, involves the Brazilian Pentecostal phenomenon
Resumo:
Las políticas de salud destinadas a las mulheres de la comunidad quilombola de Boa Vista son, de manera general, las mismas políticas destinadas al resto de las mujeres de la región rural del Seridó norterriograndense y también las que se corresponden con regiones marginales del Brasil entero. Aquí, el cuerpo femenino es concebido bajo parámetros universalizantes que lo toman como una entidad homogénea y comparable con otros cuerpos femeninos a partir de su traducción en índices, tasas y estadísticas. En este sentido, decimos que son cuerpos desnudos, cuya intervención no considera los rasgos exteriores, aquellos llamados de culturales, como marcadores de identidad. Por otro lado, la noción de Salud de la Mujer Negra propuesta por recientes políticas de Estado a nivel nacional, se muestra inexistente en la comunidad. El cuerpo que se se exalta hoy a partir de los parámetros de reivindicación étnica es un cuerpo negro, pero también bello, jovem e sobre todo, fuerte; donde la noción de salud no penetra. De esta forma, las dos políticas conciben sujetos sociales diferentes. Sin embargo, existe otro espacio, que es el espacio de las prácticas vernáculas, en el que las mujeres experimentan la articulación entre feminilidad y negritud, pero a partir de otros parámetros local e históricamente delineados. Aquí, tanto las trayectorias de las mujeres como las redes de parentesco y cuidado locales se muestran especialmente significativas, ayudando a comprender las concepciones particulares sobre el cuerpo que imaginan y practican las mujeres de esta comunidad, y revelando la importancia de la maternidad como principio ordenador de identidades sociales. Para eso, hemos realizado un trabajo de observación participante, una serie de 30 entrevista com mujeres de Boa Vista y un estudio de las redes de parentesco organizadas alrededor del término mãe. Con esto, demostramos que existe un espacio cargado de significados sobre el cuerpo femenino y la feminilidad que es construido a partir de una interpretación local de la triple condición de mulher, de mãe y de negra
Resumo:
The necessity of the insertion of the capital of Rio Grande do Norte in the world-wide commercial scene and its claim as the seat of political power, in ends of nineteenth and beginning of twentieth century, determined the direction of urban interventions undertaken by government to restructure the city. In that matter, there were several actions of improvements and embellishment in Natal, which had, as a starting point, the adequacy works of the port, located in the Ribeira quarter, with the aim of ending the physical isolation that reinforced its economic stagnation. Besides the problems faced in the opening bar of the Potengi River, and would complement the required improvements, other barriers demonstrate the tension established between the physic-geographic field and the man: the flooded and slope which connected Cidade Alta and Ribeira the first two quarters of the city.The execution of these works demanded knowledge whose domain and application it was for engineering. But, how the actions done for the engineers, in sense to transform natural areas into constructed spaces made possible the intentional conformation of the quarter of the Ribeira in a commercial and politician-administrative center, in the middle of the XIX century and beginning of the XX? Understand, therefore, the employment effects of technology on the physical-geographical Ribeira, is the objective of this work that uses theoretical and methodological procedures of Urban Environmental History, by analyzing the relationship between the environment and the man, mediated by knowledge and use of technologies. The documental research was used, as primary sources, the Messages of the Provincial Assembly Government that later became the Legislative Assembly of Rio Grande do Norte reports and articles on specialized publications, in addition to local newspapers. The work is structured in five chapters. First, some comments about Urban Environmental History (Chapter 1) supplemented with analysis of the conceptual construction of nature in the Contemporary Era and its application in the city (chapter 02), the following chapters (03 and 04) deal with the rise of engineers as a active group in the Brazilian government frameworks and their vision about the nature inside the urban environment and it is studied how the professional technicians dealt with the improvement work of the harbor and in the shock with the natural forces. Other works that would complement this "project" of modernization and had had natural obstacles to be removed the Ribeira flood and slope constitute the subject of the fifth chapter. Finally, some final considerations retake the initial discussions aiming an association between the technique and the nature as junction elements inside the process of constitution of a Modern Natal
Resumo:
The marine turtles biological characteristics and the impact they have been suffering in consequence of human activities have caused in the last decades the decrease of populations to unsustainable levels. All four of the species described in this paper are registered as endangered in a list by IUCN: Caretta caretta, Lepidochelys olivacea, Chelonia mydas, Dermochelys coriacea. The main causes of such impact include several fishing activities, mostly the surface longline. This paper discusses the monitoring of two foreigner longline fleet along the North East Brazilian coast between October of 2004 and September of 2005. Both operated in the West South Atlantic, one using the Chinese technique and the other the American. The American method s target species is the swordfish (Xiphias gladius), and it is characterized by using squid as bait, J 9/0 offset 5º hook, light sticks and night soaking. It also operates in shallower waters than the Chinese method. The source of information about the efforts and the catches came from onboard observers and were used to calculate the catching rate of turtles over 1000 hooks (CPUE). The American equipment caught more turtles (CPUE = 0,059; N= 103), mainly D. coriacea, while the Chinese longline caught mainly the L. olivacea and presented a CPUE= 0,018 (N= 89). The hooks were most frequently found attached to the mouth of C. caretta, C. mydas, and L. olivacea. The D. coriacea were most frequently caught by hooks externally attached to different parts of their body. There was no significant difference between the hook type catching and most turtles were still alive when released. The results suggest a greater potential of turtle catching by the American method. Besides the statistic tests have showed less interaction between the Chinese equipment and marine turtles, the catches of this fishing technique could have been underestimated due to miscommunication between the onboard observer and the vessel s crew plus the retrieve of the longline during night time
Resumo:
Malaria is a disease of global distribution, recognized by governments around the world as a serious public health problem, affecting more than 109 countries and territories and endangering more than 3.3 billion people. The economic costs of this disease are also relevant: the African continent itself has malaria-related costs of about $ 12 billion annually. Nowadays, in addition to chloroquine, Plasmodium falciparum is resistant to many drugs used in the treatment of malaria, such as amodiaquine, mefloquine, quinine and sulfadoxine-pyrimethamine; resistance of Plasmodium vivax to treatments, although less studied, is also reported. Nature, in general, is responsible for the production of most known organic substances, and the plant kingdom is responsible for the most of the chemical diversity known and reported in the literature. Most medicinal plants commercialized in Brazil, however, are of exotic origin, which makes the search for endemic medicinal plants, besides a patent necessity, a fascinating subject of academic research and development. This study aimed to: (i) verify the antimalarial activity of ethanolic and hydroalcoholic extracts of Boerhavia paniculata Rich. And acetonic extract of Clethra scabra Pers. in Swiss albino mice infected by Plasmodium berghei NK65, (ii) observe possible combined effects between the course of infection by P. berghei NK65 and administration of these extracts in Swiss albino mice, and (iii) conduct a preliminary study of the acute toxicity of these extracts in Swiss albino mice. All extracts notable pharmacological activities - with parasite infections inhibitions ranging from 22% to 54%.These characteristics suggest that the activities are relevant, although comparatively lower than the activity displayed by the positive control group (always above 90%). The general framework of survival analysis demonstrates an overall reduction in survival times for all groups. Necroscopy has not pointed no change in color, shape, size and/or consistency in the evaluated organs - the only exception was the livers of rats submitted to treatment to hydroalcoholic extracts: these organs have been presented in a slightly congestive aspect with mass increasing roughly 28% higher than the other two groups and a p-value of 0.0365. The 250 mg/Kg ethanolic group has been pointed out by the Dunn s post test, as the only class with simultaneous inequalities (p<0.05) between positive and negative control groups. The extracts, notably ethanol extract, have, in fact, a vestigial antimalarial activity, although well below from the ones perceived to chloroquine-treated groups; nevertheless, the survival times of the animals fed with the extracts do not rise by presence of such therapy. Both the toxicopharmacological studies of the synergism between the clinical course of malaria and administration of extracts and the isolated evaluation of toxicity allow us to affirm the absence of toxicity of the extracts at the level of CNS and ANS, as well as their non-influence on food and water consumption patterns, until dosages of 500 mg/Kg. Necroscopic analysis leads us to deduct a possible hepatotoxic effect of hydroalcoholic extract at dosages of 500 mg/Kg, and an innocuous tissue activity of the ethanol extract, in the same dosage. We propose a continuation of the studies of these extracts, with protocol modifications capable of addressing more clearly and objectively their pharmacological and toxicological aspects
Resumo:
Dentistry, as a science and field of knowledge, has presented a substantial development in the last decades in the areas of research and education. The aim of this study was to evaluate the Brazilian scientific production in Dentistry, as from their methodological outlining, which characterizes the XXI Century. Five thousand two hundred and three study abstracts were evaluated, comprising works presented in the meetings of the Brazilian Society of Dentistry Research (SBPqO), during the period of 2001 to 2006. The main results identify that, as for the methodology used in the researches, there was a predominance of the studies of an individuate, interventionist and longitudinal nature; of the researches in the areas of Dentistry, Periodontology, Endodontics, Pedodontics and Collective Oral Health and experimental studies about clinical researches or with collective subjects. The inter and multidisciplinarity are pointed out in the outlining of this study, as the triad Education-Health-Research is discussed, so that they transcend in their fields of action, in the direction of the transdisciplinarity. It is concluded that, in the studied period, there was a reasonable and balanced production in Brazilian dental field
Resumo:
Objetivo: analisar o estado da arte dos aspectos diagnósticos, periciais e jurisprudenciais das LER/DORT (Lesões por Esforços Repetitivos / Distúrbios Osteomusculares Relacionados ao Trabalho) no Brasil. Materiais e Método: trata-se de pesquisa descritiva, de natureza qualitativa, com formato documental, utilizando-se a técnica de análise de conteúdo. A avaliação evolutiva da legislação previdenciária relacionada as LER/DORT foi realizada através da pesquisa no banco de dados disponibilizado pelo Governo Federal e mediante a consulta ao DATAPREV/Sislex. A avaliação dos aspectos diagnósticos foi instrumentalizada através, principalmente, de artigos científicos publicados entre 2003 e 2008, nas línguas portuguesa, inglesa, espanhola e francesa, relacionados com os métodos de diagnósticos complementares das LER-DORT (ressonância magnética, tomografia computadorizada, ultrassonografia e eletroneuromiografia). As jurisprudências foram obtidas através da busca dos julgados sobre o tema, entre 2003 e 2008, pertencentes ao Supremo Tribunal Federal, Superior Tribunal de Justiça, Tribunais Regionais Federais, Tribunal Superior do Trabalho e Tribunais Regionais do Trabalho. Resultados: foram identificados 48 artigos abordando os aspectos diagnósticos das LER-DORT, observando-se que os exames por ressonância magnética, ultrassonografia e eletromiografia demonstraram ser mais efetivos, dentro das suas especificidades, para a complementação do exame clínico de patologias relacionadas às LER-DORT. A análise das 123 jurisprudências selecionadas demonstrou, de forma geral, que as LER-DORT equiparam-se ao acidente de trabalho, devendo apresentar nexo de causalidade (atestado através de laudo médico-pericial) e, ainda, ensejam a ação por danos morais, a qual, devido à EC nº 45 passou a ser competência da Justiça do Trabalho. O Estado da arte dos aspectos periciais encontra-se representado pela vigência da Instrução Normativa n. 98/2003, a qual traz como aspecto fundamental a determinação de novos parâmetros a serem considerados na definição de um quadro de LER-DORT, dispondo, ainda, sobre a conduta ética que deve ser adotada pelo médico perito, bem como chama a atenção para a necessidade dessas doenças do trabalho serem comunicadas às autoridadades competentes, através da emissão da Comunicação de Acidente de Trabalho (CAT). Conclusão: as LER-DORT representam, hoje, um problema de importante impacto, não apenas previdenciário, mas também econômico em diversos países, nos quais o Brasil encontra-se inserido. Estudos sobre o estado da arte relacionados às LER-DORT são fundamentais para auxiliar na construção de um modelo crítico e consciente que colabore com a garantia de sustentabilidade do sistema previdenciário no Brasil
Resumo:
The objective of this study is to estimate the prevalence of Ocular Toxocariasis, Diffuse Unilateral Subacute Neuroretinitis (DUSN), Toxoplasma gondii infection and Ocular Toxoplasmosis in a student population in Natal-RN/Brazil and relate it to demographic, epidemiologic and socio-economic risk factors. The incidence of DUSN was observed in patients at the Federal University of Rio Grande do Norte Ophthalmology Service and the Prontoclinica de Olhos Ophthalmology clinic in Natal. In cases where a worm was found in the subretinal space, the result of treatment with photocoagulation using Green Laser (Eye Light ALCON) was evaluated in relation to final visual result. The sample was randomly selected among the schools of the four districts of Natal, according to the type of institution (public or private), its level (elementary or secondary), and study period (morning, afternoon or evening). The school population was studied from March to May, 2001. Initially, the students answered a questionnaire to evaluate demographic, epidemiologic and socio-economic risk factors. Afterwards, the following procedures were carried out: blood samples were taken for Toxoplasmosis (IgG, IgM) serology, hemogram, ophthalmological examination, consisting of clinical history, measurement of visual acuity, refraction under cycloplegia, biomicroscopy of the anterior segment and annexa, funduscopy and examination of extrinsic motility. The prevalence of Toxocariasis was 0.2% or 2 per one thousand students. The sample was insufficient to estimate the prevalence of DUSN. Seventy patients with DUSN diagnosis were examined from January, 2001 to January, 2003. A live worm was found in the subretinal space of all four patients in the acute phase, and these were treated with laser photocoagulation. After follow-up (average = 11.5 months), visual acuity improved in three eyes and remained unaltered in one eye. Worms were found in 22 of the 66 patients in the chronic phase, and these also were treated with laser photocoagulation. After a follow-up period of 13.1 months, on average, visual acuity improved in two of the patients, remained unchanged in 19 and worsened in one. The comparison of visual result before and after treatment was not statistically significant (p = 0.302). The diagnosis of DUSN in the acute phase, followed by prompt localization and destruction of the worm by photocoagulation, can improve the patient s vision. However, destruction of the worm by laser photocoagulation in eyes with DUSN in the chronic phase does not improve visual acuity. Seroprevalence for IgG was 46% (Confidence Interval CI 95%-42.9-49.2%) and for IgM it was 1.4% (CI 95% = 0.8-2.4%). The prevalence of ocular lesion was 1.15% (CI 95% = 0.6 - 2.0%). Socio-economic conditions were determinants in the prevalence of Systemic and Ocular Toxoplasmosis in the bivaried analysis and confirmed in the multivaried analysis (mother s scholarity illiterate/ OR = 2.9 and p < 0.001). The T. gondii infection prevalence, although high, was less than that found in studies performed in the South and Southeast of Brazil and that of Ocular Toxoplasmosis was completely discrepant, varying from 5 to 17 times less. Although important epidemiological variables such as owning a cat, drinking unfiltered water, and coming into contact with rivers or lakes showed an association in the preliminary analysis, they lost their influence when included in the logistic model. Future studies are scheduled to begin in March, 2004, in collaboration with other Brazilian and American universities in an attempt to discover the reason for these findings, as well as identifying the different strains of Toxoplasma gondii, and studying the sources of water utilized by the population of Natal Brazil
Resumo:
This scholarly work aims to investigate the feasibility and constitutionality of access to justice through the provision of full and free legal assistance by the Brazilian municipalities. Investigates the historical aspects of federalism in a global context, emphasizing the contributions left by American federalism. In the Brazilian context, emphasizing the importance of municipalities as federal entities and their outstanding characteristics, while addressing regional issues of federalism. Leanings to the more detailed analysis of the Brazilian municipalities, contextualizing its legal status, its independence and its constitutional powers. It is emphasized in the same way, the relevant transformations of Brazilian municipalities over the last twenty years of this Constitution of the Federative Republic of Brazil in 1988, especially the various constitutional amendments that affected the local autonomy and budgetary aspects, fiscal and skills, bringing significant changes to the municipalities. It is an approach to the concept of justice and deepening the studies on the fundamental right of access to justice in its various connotations. In this vein, it is a study on the legal advice provided in Brazil, especially the powers of the Public Defender of the States and Union, as well as the provision of such public service by Brazilian municipalities and its relevance to citizens in need. At this point, it deepens the relevance of the theme of this dissertation earning the implications of municipal performance in the provision of legal assistance provided to the needy, and the activity of the Municipal Attorney or legal counsel in conducting such a task and its implications for legal and procedural especially on the constitutionality or otherwise of the conduct of such public service, confronting the constitutional articles that are correlated with the subject. Within this context, evaluates the municipal legal assistance under the test of constitutionality, in particular the assistance given by the Executive, through the Municipal Attorney or specialized secretariats and that provided by the Legislature, although it only has the typical functions of legislating and control the municipal accounts, comes in a few municipalities in Brazil deploying sectors with the performance of legal services to the needy. At this point the thesis, one wonders if some important aspects of this activity such as political influence and patronage, very common in day-to-day municipal prosecutors and legal advisers, public employees or occupying commissioned positions within the municipal administrative structure in several municipalities throughout Brazil. Finally, there will be a conclusion as to the constitutionality of the service being done by presenting proposals and recommendations that may improve the municipal legal aid, allowing a constitutional backing to this important service is being provided in capital cities and municipalities throughout the length of Brazil
Resumo:
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