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

Avaliação do programa escola ativa como política pública para escolas do campo com turmas multisseriadas: a experiência em jardim do seridó/rn (1998-2009)

This work aims at developing an evaluation of the implementation of the Program Escola Ativa as a public policy for rural schools with combined grade classrooms in Jardim do Seridó RN (1998 2009) focusing on the following dimensions: school s physical environment, training, follow up, and didactic usage of the methodology. In order to develop this research we refer to the literature that analyzes the cycle of policies (FREY, 2000). In this approach, evaluation represents an important step in the process of analyzing the implementation of public policies, as a way of measuring up their performance, as well as a guide for realignments and redefinitions (PRESSMAN; WILDAVSKY, 1998). In order to accomplish this function, the evaluator of policies must be acquainted with scientific concepts and methods that consist of describing, interpreting and analyzing the policies in the governmental sphere (MENY; THOENIG, 1992; LIMA JÚNIOR, 1978). In this perspective, we intend to investigate whether in its proposition of minimizing the blanks in the Brazilian educational system, the implementation of the Program would be contributing to the improvement of the political-pedagogical practices in the rural schools with combined grade classrooms in Jardim do Seridó RN. In order to do this research, we have developed a theoretical-methodological matrix made of analysis dimensions, variables, indicators and instruments, such as literary revision, documental analysis, semi-structured interviews with four teachers and three supervisors that work and/or have worked in Escola Ativa in that town in the period comprised among 1998 2009, besides notes taken from field observation and photographs from four rural schools with combined grade classrooms. With this research we have identified that the Program, at a national level, has gone through different phases in its implementation process, for the town was not ready to fully take the responsibilities of the autonomous expansion, in 2002. From that period on, the execution of Escola Ativa has suffered several discontinuities, such as the lack of professional training and supervising. It is also noted that the methodology contributes to the dynamization of the didactic-pedagogical activities and promotes the cooperation and autonomy of the students in the organization and the applicability of the components of the curriculum, especially of Governo Estudantil and Cantinhos de Aprendizagem. Although the directions of the Program (BRASIL, 2005) point out that Escola Ativa has among its principles social transformation, we identified that, isolated, the initiative is not capable of promoting the changes that the rural schools need, namely investments in the physical, material, pedagogical and technological infra-structure, besides the estimation and a career plan for the teachers. In a general draft of the results of this research, we realized that some aspects presented about the peculiarities of Escola Ativa in Jardim do Seridó as a governmental Program, reinforce the need for the public policies to be evaluated, in order to confront critic and operationally the planning with the practice, revising action, whenever necessary

Análise da influência da qualidade em um ciclo de serviços na satisfação do cliente: estudo de caso em uma instituição de ensino.

With the increasing offer of education services in Brazil, it is necessary to evaluate the quality of service in education, especially in those institutions for vocational education which have a greater interaction with the labor market, in order to form qualified professionals and meet the growing demand that the country has today[A1] . In Brazil, the evaluation of the quality of library services has influenced the assessment of educational institutions and in this context, there needs to be a process to monitor the quality of services provided by libraries. However, the service is not done in a single moment and thus to a more detailed assessment it needs to be measured and evaluated each different time the customer uses it. Therefore, the aim of this work consists in measuring the quality in every moment of truth of a cycle of library services to assess which are the most relevant moments in the client's perspective at the library of the Federal Institute of Education, Science and Technology of Rio Grande do Norte (IFRN) Campus João Câmara in building the overall quality of service. In the literature review, internal secondary sources were used, from the database of the institution studied, and also external sources, through literature in books, articles, dissertations, theses and journals on compost quality, service quality, cycle services, measuring quality, satisfaction, teaching activities, and on library services specifically. We applied a questionnaire to students in the library based on models of quality measurement SERVPERF and SERVQUAL and its variations such as SERVQUAL pondered and SERVPERF pondered . Through analysis based on concepts of reliability and validity of measuring instruments, it was found that the SERVPERF model is the instrument that most closely matches the dimensions of quality assessed in the library with customer satisfaction measured by the questionnaire. From there, the search results as measured by statistical techniques of analysis, indicated that the initial and final moments of truth of the cycle of service quality had the greatest influence on overall customer satisfaction with the library service

A geografia no currículo do ensino médio e no vestibular da UFRN: 2001-2007

This work examines the results of the selecting process to enter Universidade Federal do Rio Grande do Norte called Vestibular, in 2001, 2003, 2005 and 2007, in relation to the necessary knowledge presented by the candidates in the Geography area. It observes the contents in the discursive exams and its corresponding results discussing them from the official curriculum of the Secondary School, as it is stated in the official documents of Ministério da Educação(MEC): Parâmetros Curriculares Nacionais do Ensino Médio (PCNEM), Orientações Curriculares Nacionais para o Ensino Médio (OCNEM) e Orientações Educacionais Complementares aos Parâmetros Curriculares Nacionais (PCN+ do Ensino Médio). We aim to highlight what are the contents and background of the Geography curriculum according to the orientations of the official curriculum; discuss in what measure these contents are present in the questions and in the correct answers of the candidates as well as reflect upon what possibly is suggested by those results concerning the knowledge presented in the answers. In this investigation process, the history of the teaching in Brazil is taken up together with the statistical data about the Fundamental School and about Higher Education in the last years. Both map the scenario in which this research takes place as well as make knowledgeable some variables such as: cultural, economical, political and social structures. The discussion takes place between the curriculum and the teaching, Geography teaching and Secondary School in Brazil articulating these variables with the question of accessibility to Higher Education through the Vestibular . Despite the limitations of this research in terms of methodology and deepening of analysis, the results led us to important observations which can contribute to the understanding of that the students´ performance in the Geography examination has several outspreads. These must be thought with scientific exactness in order to avoid any rushed and careless explanations leading to conclusions that may have serious consequences for the teaching systems and the students

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.

Obras complementares: um elo entre a leitura e os conteúdos matemáticos

The Federal Government through its Plans and Programs invests in various policies intended to achieve the main goal of the millennium, provide basic education for all. Among them, we highlight in this paper The National Textbook Program, with emphasis on Complementary Works. These works are presented through different genres, such as poems, poetry, short stories, parables, novels, literature, educational materials etc.. providing a range of possible teaching work. However, little is known about the levels of education of teachers as intended. Based on the discussions and studies in this direction, sparked concerns us in the process of teaching and learning in math classes. This made us pay attention to a possibility of study where reading could be included in this process. In this sense, the present study aims at investigating the potential of conceptual and didactic use of Complementary Works on developing the skills of reading and writing mathematics of the first three years of elementary school, and from there, propose a courseware with guidelines for use of these works by teachers of 1st to 3rd year of elementary school. For this, we outline the issues of reading and understanding of mathematical interests as those of our study. In this sense, the proposal was built from the bibliographic works that address the contributions of reading for learning mathematical content, like Machado (2001), Nacarato (2009); Dantas (2011), Smole and Diniz ( 2001). As a result, we created the Guidance for the use of Complementary Works for Teachers to Teach Mathematics with a view to support the practice of teachers and future teachers who teach mathematics. Supported the use of Complementary Works, especially those distributed in public schools by the National Textbook - PNLD and have mathematical content, this guide is intended to present some of the possible use of this feature in math classes. (Education Observatory - Capes / INEP. Ed. 038-2010. TELL Research Group - UFRN - PPGED / PPGEL / PPGECNM - PROPESQ)

Atividades experimentais no ensino de biologia em escolas públicas do estado do Rio Grande do Norte, Brasil: caracterização geral e concepção de professores

Recent research has revealed that the majority of Biology teachers believe the practice of experimental activities as a didactical means would be the solution for the improvement of the Biology teaching-learning process. There are, however, studies which signal the lack of efficiency in such practice lessons as far as building scientific knowledge is concerned. It is also said that despite the enthusiasm on the teachers‟ part, such classes are rarely taught in high school. Several studies point pedagogical difficulties as well as nonexistence of a minimal infrastructure needed in laboratories as cause of low frequency in experimental activities. The poor teacher performance in terms of planning and development of classes; the large number of students per class; lack of financial stimulus for teachers are other reasons to be taken into account among others, in which can also be included difficulties of epistemological nature. That means an unfavorable eye of the teacher towards experimental activities. Our study aimed to clarify if such scenario is generalized in high schools throughout the state of Rio Grande do Norte Brazil. During our investigation a sample of twenty teaching institutions were used. They were divided in two groups: in the first group, five IFRN- Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Norte schools. Two of those in Natal, and the other three from the country side. The second group is represented by fifteen state schools belonging to the Natal metropolitan area. The objectives of the research were to label schools concerning laboratory facilities; to identify difficulties pointed by teachers when performing experiment classes, and to become familiar with the conceptions of the teachers in regarding biology experiment classes. To perform such task, a questionnaire was used as instrument of data collecting. It contained multiple choice, essay questions and a semi-structured interview with the assistance of a voice recorder. The data analysis and the in loco observation allowed the conclusion that the federal schools do present better facilities for the practice of experimental activities when compared to state schools. Another aspect pointed is the fact that teachers of federal schools have more time available for planning the experiments; they are also better paid and are given access a career development, which leads to better salaries. All those advantages however, do not show a significantly higher frequency regarding the development of experiments when compared to state school teachers. Both teachers of federal and state schools pointed infra-structure problems such as the availability of reactants, equipments and consumption supplies as main obstacle to the practice of experiments in biology classes. Such fact leads us to conclude that maybe there are other problems not covered by the questionnaire such as poor ability to plan and execute experimental activities. As far as conceptions about experimental activities, it was verified in the majority of the interviewees a inductive-empiric point of view of science possibly inherited during their academic formation and such point of view reflected on the way they plan and execute experiments with students

Desempenho e background familiar: um estudo no acesso a uma instituição de ensino técnico federal no Brasil

This paper comprises an investigation on the influence of the variable family backgrounds (father school level, mother school level and family income) over the pupil s performance in admissions examination (entrance test or PROITEC) at Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Norte (IFRN). From that point of view, the main goal of this research is to analyze the influence of the family background as a determiner of the pupil´s performance in the access to Technical and Professional education at IFRN. Secondary data were used from two databases (entrance test and PROITEC) adding up to 19.226 observations to the vacancies offered in the year of 2013. Aiming at achieving the proposed goal, a conceptual model composed of three hypothesis was developed. The results were presented in four stages: stage I presentation of the descriptive statistical results of the two databases; stage II separation of the campi in clusters; stage III analysis of multiple regressions; stage IV analysis of the logistics regressions. Two statistical tests were used to validate the hypothesis: T-test and Wald test. Hypothesis 1 and 2 were confirmed and H3 was refused. The results presented favorable causal connections to the family income and the father school level variables (with bigger effect for fathers with a higher education degree). The mother school level variable did not provide statistical significance for this research. Based on this result, after this work, this institution is to develop a strategic plan to assist in the success rate of students preparing diagnoses in order to diminish the effects of the variables that impacted negatively

Uma modelagem de indicadores de desempenho para instituições de ensino superior no Brasil na abordagem do balanced scorecard: um estudo com instituições privadas

This Master of Science Thesis deals with a BSC modeling for higher education institution focusing on private institution in the Brazilian context. It‟s accomplished a literature review in order to understand the BSC and its application to for profit and non for profit organizations and as a main result it is proposed a BSC conceptual model with a new perspective (Government) and a change in the hierarchy of the main BSC perspective equaling financial to customer/society. Taking the national higher education assessment system of Education Ministry indicators a model is deployed and the relations between the indicators are measured with the Pearson correlation coefficient. As a result a model emerges with sound relations of indicators but a improvement in the financial indicators is needed

O papel da leitura nas aulas de inglês: uma análise segundo a percepção dos professores do ensino médio de escolas públicas estaduais de Natal

This dissertation aims at investigating the teachers beliefs about the role of the reading ability in English at public state high schools in Natal and identifying the social value of the process of learning English for students of a foreign language. From the understanding of studies on reading, both in the field of Cognitive Psychology, as in Gibson & Levin (1975), as in the area of Psycholinguistics, as in Goodman (1970) and Del Re (2006), We researched the teachers perceptions about the skills and competencies that should permeate their educational practices, through their knowledge about theories of language acquisition as Cognitivism (Piaget, 1961) and Social Interactionism (Vygotsky, 1979) and the official documents (PCNEM, 1999; PCN+, 2002 ) that are the parameters for teaching a foreign language. We took into consideration other factors that influence the choice of the goals and the objectives to be worked out, such as: intensity of teachers workload, number of classes and students per class for each teacher, materials and technologies available, among other factors that will play an important role in the choice of the appropriate methodologies. To conduct a case study, two questionnaires were used in the construction of direct interviews with fourteen English teachers in twenty schools. According to data on the teachers beliefs we could find that for them the reading ability does not seem to have an special treatment in the teaching of a foreign language due to factors that undermine this process and therefore make teachers do not realize the real objectives of teaching English at public state high schools in Natal. As a consequence, the current process of education complicates the formation of autonomous learners capable of fighting for a social transformation

Políticas públicas de educação ambiental: a gestão do programa municipal de educação ambiental de Mossoró/RN

Study about environment education public policies, emphasizing the directress since the 1970 . It analyses the environment education administration of Mossoró city, indentifying its articulation with the international directresses and the Environment Education National Policy (PNEA), established according the law number 9.795/99. The text takes as empiric reference the Environment Education National Policy (PNEA) of Mossoró city, realized since 2006. In order to make the research, we employed as methodologic proceedings a bibliographical and documental revision from wich we developed a contextualization of the propolsals toward a environment Education policy and administration, the institution of the environment Education in Brazil, in the neoliberal context on the State reform ambit. We also employed a semi-structured interview, having as individuals two Environment Education Municipal Program Administration of Mossoró city / RN state administrators and nine Municipal Education System educators. The analysis was done from the historic and dialetic perspective, trying to understand the facts in its totallity. The results revealed that the environment Education has become to be emphasize as an environment crises superation strategy since the 1970 s. In this context, the environment Education administration directress, in the United Nations (UN) initiative ambit, emphasizes the participation and the partnership as a way to share responsabilities between the State and society. In the neoliberalism affirmation context, in the 1990 s, these directresses were fortified, once, since the State reform, their functions were redimensioned and the State turns into a stronger planner an controller, inducing the society to act as a public polcies executor. Therewith, a deconcentration action process is consolidated, rather than an administrative and pedagocgic decentralization, historically revendicated on Education by the progressist sectors. Even though the administrators interviewed have revealed the wish that the schools become autonomous on the PMEA execution, through the NEAs, we notice that the methods employed do not contribute to that, because of the decisions concentration on the associated managership ambit and the few human and financial resources. In spite of the difficulties, the research showed that the Mossoró municipality innovated on the environment Education field, by the institution of the NEAs, even though they demonstrate fragilities regarding their performance, revealed on the educators and adiminstration talk on the interviews. We verify that the main difficulties come from the politc culture installed on the municipality, ruled by a technocracy and power concentration wich brings difficulties to the implementation of a democratic and participative administration, even though it would not be totally impossible, even on the circumstances described

Desempenho e background familiar: um estudo no acesso a uma instituição de ensino técnico federal no Brasil

This paper comprises an investigation on the influence of the variable family backgrounds (father school level, mother school level and family income) over the pupil s performance in admissions examination (entrance test or PROITEC) at Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Norte (IFRN). From that point of view, the main goal of this research is to analyze the influence of the family background as a determiner of the pupil´s performance in the access to Technical and Professional education at IFRN. Secondary data were used from two databases (entrance test and PROITEC) adding up to 19.226 observations to the vacancies offered in the year of 2013. Aiming at achieving the proposed goal, a conceptual model composed of three hypothesis was developed. The results were presented in four stages: stage I presentation of the descriptive statistical results of the two databases; stage II separation of the campi in clusters; stage III analysis of multiple regressions; stage IV analysis of the logistics regressions. Two statistical tests were used to validate the hypothesis: T-test and Wald test. Hypothesis 1 and 2 were confirmed and H3 was refused. The results presented favorable causal connections to the family income and the father school level variables (with bigger effect for fathers with a higher education degree). The mother school level variable did not provide statistical significance for this research. Based on this result, after this work, this institution is to develop a strategic plan to assist in the success rate of students preparing diagnoses in order to diminish the effects of the variables that impacted negatively