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

Modos de ser e modos de viver : a trajetória dos estrangeiros em Natal/RN

This work aims to understand the trajectory of immigrants living in Natal / RN, between the years 1990 and 2009, their motivations for this change, their sociability relations, as well as the impact of this group in Natal and specifically, in the district of Ponta Negra, where most of them established their residences or work. Considering that the historical, political, economical and social environment where these immigrants are inserted, are different from that experienced by former immigrants who came to Brazil in the late nineteenth and early twentieth centuries, a period of mass migration, it was revealed that immigration studied in contemporary Natal constitutes a new configuration (Elias, 1994). This new configuration is represented by several characteristics that distinguish this contemporary immigration, as: the relationship established by these foreigners, both with their country of origin and the destination, the formation of social networks that offer support to newcomers and those already installed, the relations of sociability with locals and a new relationship of belonging with the space, since the possibility of coming and going from one country to the other, allows a (re)production of their original ?? social and economic life in the new space. The research methodology was based on the analysis of narrative interviews, in light of the theory of Schütze (1977) in order to understand the faces of this immigration. As theoretical support for the data analysis the theories of authors such as Norbert Elias, presentedin his work about the established and outsiders, Pierre Bourdieu, and his concept of habitus, distinction and style of life, Georg Simmel, and his study of life in the metropolis, his analysis of the foreigner and his theory of sociability, among others. This study attempted to give visibility to foreigners living in Natal, who experience the dynamics of the district of Ponta Negra and reconstruct their daily relations of sociability in this space. In fact, the presence of foreigners in this urban context allows for the construction of new configurations, both in terms of the physical space of the neighborhood, which has been modified by the touristification process and the real estate market, which is molded to meet this demand, but also in their social sphere, with regard to the relations established between foreign residents and locals. In seeking to characterize these migratory experiences it could be understood that the trajectories of each foreigner is part of a broader social structure, which cannot be evaluated neither disconnected from the contexts in which they operate, nor under a single point of view

Consumo familiar: efeitos da valorização do salário mínimo nas decisões de gasto das famílias brasileiras, nordestinas e potiguares, no período de 1995 a 2011

This research objectify to analyze the effects of minimum wage recovery in the household consumption in the Brazil, northeastern region of the Brazil and the state of the Rio Grande do Norte, in the period of 1995 to 2011. This is because the search for the strengthening of the internal market, via incentive policies to private demand has assumed prominence in the Government agenda. Thus, under the justification of the fierce debate about the effectiveness of countercyclical policies of Brazil, in view of the recent economic crisis, aims to: 1) retake the theoretical debate and, to a certain extent, the evolution of the theory of household consumption, as well as some conclusions about their connection with the minimum wage; 2) to describe the experiences and the effects of this legislation in economic history, with emphasis on the Brazilian case; 3) to present some of the available statistics to research bases, with attention to the specifics of each and the empirical results found for consumption in Brazil; 4) to estimate the effects of minimum wage variation in household consumption in Brazil (BR), northeast (NE) and Rio Grande do Norte (RN). From this, in order to quantify this relationship, makes inferences from the effects of the wage bill and the minimum wage on consumption, in quarterly series (with ad hoc adjustment from the "weights" of each quarter), from classic model of multiple linear regression. The hypothesis is that released: increments in income, derived from the policy of minimum wage recovery will influence directly the household consumption. However, when comparing the results between the units analyzed, the expressiveness of the northeastern families of Brazil and Rio Grande do Norte families front national dynamics with income linked to this floor, drives most significant impacts spending decisions in NE and RN, thus reducing regional disparities in the consumer. The results indicate contrary evidence, because while for the BR a unitary variation in minimum wage increases the consumption in units monetary 1.28, to the NE and RN these parameters are respectively 1.05 and 1.09