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

Entre a potência e o ato: atitudes políticas e percepções de mobilização em Natal e Porto Alegre

The recent democratic process in Brazil made it as element for its consolidation the idea of participation. It requires a state model that included on its agenda democratic society participation in decision-making process, and a society that has as a principle based participatory civic consciousness. Therefore, this study aims to analyze the level of political participation in two Brazilian state capitals , Natal and Porto Alegre. Data were obtained through quantitative data from the application of 384 questionnaires in both capitals. We chose some variables that will form the basis for our study; Duties of a good citizen, a good citizen rights, Confidence, Index of socialization, exposure to media, degree of interest in politics; Mobilization; Associations. Already qualitative research sought to address the political, cultural and institutional of the two municipalities

A vigilância na internet: a circulação midiática brasileira do vazamento de dados da NSA por Edward Snowden

This research seeks to understand how the problem of information security is treated in Brazil by the public thematization and also how it can affect the political and economic aspects of both Brazilian companies and government by using a study case based on the document leak event of the National Security Agency by Snowden. For this, the study case of sites, blogs and news portal coverage was carried out from the perspective of evidential paradigm, studies of movement and event concept. We are interested in examining how the media handles the information security topic and what its impact on national and international political relations. The subject matter was considered the largest data leakage in history of the NSA, which ranks as the world's largest agency of expression intelligence. This leak caused great repercussions in Brazil since it was revealed that the country was the most watched by the United States of America, behind only USA itself. The consequences were: a big tension between Brazil and the US and a public discussion about privacy and freedom on Internet. The research analyzed 256 publications released by Brazilian media outlets in digital media, in the period between June and July 2013.

A vigilância na internet: a circulação midiática brasileira do vazamento de dados da NSA por Edward Snowden

This research seeks to understand how the problem of information security is treated in Brazil by the public thematization and also how it can affect the political and economic aspects of both Brazilian companies and government by using a study case based on the document leak event of the National Security Agency by Snowden. For this, the study case of sites, blogs and news portal coverage was carried out from the perspective of evidential paradigm, studies of movement and event concept. We are interested in examining how the media handles the information security topic and what its impact on national and international political relations. The subject matter was considered the largest data leakage in history of the NSA, which ranks as the world's largest agency of expression intelligence. This leak caused great repercussions in Brazil since it was revealed that the country was the most watched by the United States of America, behind only USA itself. The consequences were: a big tension between Brazil and the US and a public discussion about privacy and freedom on Internet. The research analyzed 256 publications released by Brazilian media outlets in digital media, in the period between June and July 2013.

O político nas imagens de A missão de Heiner Müller e O homem que era uma fábrica de Augusto Boal

Augusto Boal (Brasil) y Heiner Müller (Alemania) son dramaturgos del siglo XX que vivieron en países y contextos evidentemente distintos. Sin embargo, con la crisis del teatro burgués y de las condiciones de legitimidad del régimen de producción de este teatro, ambos presentan puntos de contacto en sus líneas y vectores teatrales que, frente a la universalidad cuestionable de la dramatización, llevan a la concepción de un teatro múltiple y perturbador del orden de lo sensible. Los procesos de escenificación contemporánea exige un adelantamiento del sentido político, desviando del juego de representaciones sociales, para dar lugar al trabajo deconstructor de imágenes como cisión entre la palabra y lo representado, entre lo legible y lo visible. Frente al expuesto, las escritas escénicas y, por eso, literarias de estos autores, sitios de singularización – no con ausencia de paradojas – capaces de movilizar manifestaciones e impases cuanto a las imágenes que ordenan o desordenan los textos dramáticos, traen para la contemporaneidad tensiones que llevan al teatro mismo, tanto a interpelarse como, en su fuerza plural, a encontrar pasajes para el nuevo. Llevar a la superficie aspectos políticos en las imágenes de los textos dramáticos, considerándolos en su inscripción literaria: “La misión: recuerdos de una revolución”, de Heiner Müller, y de “El hombre que era una fábrica”, de Augusto Boal, se hace un desafío, una vez que las imágenes pretendidas son aquellas con formas o materialidades todavía no visibles en la escena, podríamos decir, en estado virtual. Como imágenes pensantes, ellas suceden en el plan de inmanencia del lenguaje (Deleuze y Guattari). Siendo lo “político” una perturbación en lo sensible, contrario a la política (Rancière), la dramaturgia se abala en multiplicidades, desplazando y desnaturalizando las funciones de autor/dramaturgo y lector/actor, teatro/literatura. Dramaturgia simultánea, imagen, fragmento y colaje se muestran como procedimientos artísticos y literarios creativos que se encuentran apropiados sea en la teoría del teatro del oprimido (Boal), sea en el teatro pos-dramático (Hans-ThiesLehmann), a pesar de que, al confrontarlas, sobresalían en desentendimientos: la primera coincide con la lógica de la identidad y la segunda, esta se desarticula, movida por la diáfora, contestación, o desacuerdo. Tales relaciones – no apriorísticas – se suceden en cuanto acontecimiento de la lectura o de la literatura como acontecimiento en que lo político en las imágenes se da, antes, en las lagunas y obscuridades, aludiendo a lo que está más allá de lo sentido, de la escena del gesto y de la palabra. El lector no se para para atribuir sentido, se interroga frente a las metamorfosis y formas oblicuas de acontecimientos insospechables que componen lo político estableciendo la gestión colectiva de la enunciación. En este caso, el texto de Boal y el texto de Müller se inscriben en la producción de una literatura menor, o de un teatro menor, o que los califica como agentes de devenires revolucionarios, agitando, a través de la política en las imágenes, e irrumpiendo contra el problema del poder en las artes.

Dos caminhos de água aos caminhos de ferro: a construção da hegemonia de Natal através das vias de transporte (1820-1920)

At a time of changes on the territory during the 19th century, the political and socioeconomic elites of the province and later State of Rio Grande do Norte evolved a discourse in order to justify the permanence of Natal as a city holding a status of capital. In this work we analyze the means employed by the ruling classes to impose their wish to raise Natal to an outstanding position among the existing cities by intervening on the territory during a period of one hundred years (1820-1920). During that time, which was characterized by changing commercial flows and technological development, the elites interventions were essentially directed to the implementation of modes of transportation, especially the railway. We try to understand the reinforcement of Natal as a capital city not only in political and administrative terms, but mainly in a commercial and symbolic manner, through the discourse and interventions undertaken by the local administrative elites, who stimulated the creation of a set of relations on the territory that also imprinted visible marks in the capital s urban fabric. These interventions were based upon the establishment of an infrastructure for exporting the State s production, firstly through and despite the Potengi River, and later on by the construction of railways. Although the project of Natal s hegemony had been outlined before the establishment of the railway network, in both cases the ultimate objective was to reinforce and develop the capital city as a commercial urban center to the detriment of other cities

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.

A eficiência do gasto e da qualidade da saúde pública: uma análise nos municípios do estado do Rio Grande do Norte (2004 e 2008)

The overall objective of this study is to analyze the efficiency in the use of resources and the quality of public health in the municipalities of Rio Grande do Norte, from 2004 to 2008. It also seeks to identify the determinants of municipal inefficiency and measure the productivity of public spending on health. To this end, three methods of analysis are used: the DEA, the Malmquist index and the Tobit regression model. Among other findings, it appears that municipalities considered more inefficient in the measurement of expenditure on health make the largest expense in this function. On the other hand, from 2004 to 2008, only 13 municipalities showed an increase in the productivity of public spending. It is also noted that municipalities considered efficient in quality of health, although having more physical and human resources, offer fewer health services to the population. In all, the major determinants of health spending inefficiencies are the variables: age of the mayor, coalition, population density, literacy race and budget revenues. Regarding the inefficiency of the health quality, variables such as: coalition, literacy race have strong influence on this behavior. Thereby, the hypotheses proposed by the study have been fully accepted. In other words, for the efficiency of the quality and health spending it is needed more than resources, i.e., the expenditure shows itself as essential, but not enough, for political and economic aspects also interfere with the performance of spent and in the quality of health care offered to the population

O trabalho do gestor escolar: intensificação e implicações administrativas e pedagógicas na gestão da escola

Analyze the work of the school manager who now faces the changes experienced in school management for the last two decades. We propose that there have been changes in school management that have generated a larger number of activities to be developed by managers, causing both the intensification of work and a greater involvement of professionals in the financial-administrative dimension of their work in opposition to the political and pedagogical dimension. This study has a historic-critic approach. That is why we performed semi-structured interviews with school managers of the city schools in Natal RN, BR as a methodological procedure. We also analyzed the literature as well as the documentation relevant to this subject. From the study it was possible to conclude that changes in the field of school management and also teaching have led to an intensification of work of school managers and that such changes have not been followed by corresponding improvement in working conditions and teaching career of these professionals. They, as a rule, are considered by controlling agencies and by the school community as the primarily responsible for the school condition and for creating actions or projects that may improve the institutional objectives and results, including even the maintenance of the institution. Moreover, the growing number of administrative activities represents for obvious reasons extra work for these managers, who, when trying to cope with the growing bureaucratic situations, end up misplacing other political and educational aspects of school work, which may undermine the final purpose of school itself. We stress that we must broaden the discussions on the functions of the school manager, so that this worker can actualize a pedagogical project more committed to an emancipatory nature, despite all the challenge in keeping the school running in often-precarious conditions

Experienciando a ausência do companheiro nas consultas de pré-natal

This research aimed to understand pregnant general meaning about consort absence in prenatal care. It s an exploratory and descriptive qualitative approach, developed at Centro de Saúde de Jardim Lola, São Gonçalo do Amarante / RN. Participated in investigation 20 pregnant enrolled in prenatal program, their aged over 18 years, guidance of mental faculties and who survive together her partner. Data were collected from March to May 2009, through semi-structured interview. The analysis was processed according to grounded theory and symbolic interactionism as theoretical and methodological references. To support discussions were used literature findings involving political aspects of women humanization in health care and gender relations within family. Following footsteps of points it were adopted derived following sub categories: ¨Realizing involvement of consort during prenatal¨, ¨Expressing feelings during prenatal¨ and ¨Manifesting attitudes during prenatal period¨. These, when they had their properties and dimensions analyzed, resulted in the main category ¨ Experiencing absence of compeer in clinical prenatal¨. The construction of this theory leads to conclusion that women understand absence of her partner, attributing this to even work at the moment prenatal care or does not like to attend health institutions. However, this does not mean that his presence is dismissed, because desire to be with him in prenatal care was mentioned by most interviewees. So, partner absent at time, leads women to experience desires, feelings, attitudes, perceptions and expectations about studied phenomenon. This reality, induce that absence of them partner in prenatal care predisposes women to strengthening of discomforts arising from pregnancy and therefore goes against wellbeing of pregnant, and ensure the possibility of marital discord. This requires professional nursing measures to get in inclusion of partner in daily pre-natal care in humanization perspective.

Dos caminhos de água aos caminhos de ferro: a construção da hegemonia de Natal através das vias de transporte (1820-1920)

At a time of changes on the territory during the 19th century, the political and socioeconomic elites of the province and later State of Rio Grande do Norte evolved a discourse in order to justify the permanence of Natal as a city holding a status of capital. In this work we analyze the means employed by the ruling classes to impose their wish to raise Natal to an outstanding position among the existing cities by intervening on the territory during a period of one hundred years (1820-1920). During that time, which was characterized by changing commercial flows and technological development, the elites interventions were essentially directed to the implementation of modes of transportation, especially the railway. We try to understand the reinforcement of Natal as a capital city not only in political and administrative terms, but mainly in a commercial and symbolic manner, through the discourse and interventions undertaken by the local administrative elites, who stimulated the creation of a set of relations on the territory that also imprinted visible marks in the capital s urban fabric. These interventions were based upon the establishment of an infrastructure for exporting the State s production, firstly through and despite the Potengi River, and later on by the construction of railways. Although the project of Natal s hegemony had been outlined before the establishment of the railway network, in both cases the ultimate objective was to reinforce and develop the capital city as a commercial urban center to the detriment of other cities