DEVIDO PROCESSO LEGAL E PROCESSO ADMINISTRATIVO SANCIONADOR NAS AGÊNCIAS REGULADORAS

This paper discusses the growing attention that, over the last decades, has been given to the administrative procedure in Administrative Law, as it also highlights the procedures which are in tune with the new trappings of this legal field. It focuses on the sanctioning competence of regulatory agencies, notably what concerns the procedural guide that conditions its exercise. It aims at gathering varied elements, many times dispersed over the legal system, so it is possible to list, with a satisfactory degree of detail, the procedural constitutional guidelines which are indispensable to the sanctioning of private entities through punitive action by regulatory agencies. It highlights the due legal process clause, for the abundance of the protective set there is around it, as a guiding constitutional principle for the application of sanctions by regulatory agencies. It examines the repercussion of the constitutional principle of the due legal process on Administrative Law, focusing on the most relevant principles on which the first unfolds itself. It analyzes, in light of the due legal process principle, the sanctioning administrative procedure developed in regulatory agencies. In conclusion, it is asserted that there is no room, in the Brazilian legal system as a whole, for sanctions to be applied summarily; that there reigns, in our system, an absolute presumption, dictated by the Constitution, that only through regular procedures can the best and fairest decision, concerning cases in which the rights of private parties could be affected, be taken by the public administration; that, respecting the principle of the right to a fair hearing, it is indispensable that there be motivation of a decision that imposes a sanction; that there should be, in homage to the principle of full defense and for the need to preserve the autonomy of the regulatory party, an appeal court in every agency; that the principles listed in the federal law No. 9.784/1999 should be mandatorily monitored by the agencies, for this is the only alternative consistent with the Constitution

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

O Macrogênero drama Norte-Riograndense: uma análise de gênero e de discurso sob a perspectiva da linguística sistêmico-funcional

The focus of this qualiquantitative research is the phenomenon we are denominating Drama-of-Rio-Grande-do-Norte, which contemplates short verse texts from the oral tradition, sung and presented on stage by women in communities on the south coast of the northeastern Brazilian State, Rio Grande do Norte. This tradition harkens to the medieval romance of the Iberian Peninsula (CASCUDO, 2001; GURGEL, 1999; GALVÃO, 1993; MAGALHÃES, 1973; ROMERO,1977). The objective of this research is to: identify what characterizes the genre Drama of Rio Grande do Norte; situate this genre within a systemization of genres from the oral tradition in Rio Grande do Norte; investigate the interpersonal relationships of power and solidarity through the role of the women in the discourse, how they see themselves and others, pointing out which elements of the world they evaluate and to identify representations of the feminine in the discourse. The theory of Genre and Register of Martin and Rose (2008) and Generic Structure Potential of Hasan (1989, 1996), which has as a base the Systemic Functional Linguistics of Halliday and Matthiessen (2004), Eggins (1994) among others, offers a theoretical framework for the characterization of the genre through the identification of stages and phases configuring its typology the individual schematic structure and its topology its relation to other phenomena in the oral tradition. Other groupings were mapped of the ‗Macrogenre , from the model of Martin and Rose (2008) as a continuum on two axis: between the poles of how the genre circulates orally x in writing, and recited/individually x staged/collectively; as well as mapping the samples with relation to power using the same model, but with the poles of individual voice x collective voice on an axis between increased power and diminished power. Eleven texts described as Narratives and one Anecdote were selected for the analysis of Attitudes, and Negotiations of power. Through the quantification of semantic discursive resources in the discourse systems of Appraisal (MARTIN; WHITE, 2005) and of Negotiation (MARTIN; ROSE, 2007), as well as reflections about humor (EGGINS; SLADE, 1997) we identified the Attitudes and the Negotiations of interpersonal roles. The quantification is based on the theories of Corpus Linguistics (BERBER SARDINHA, 2010), using WordSmith Tools 5.0 (SCOTT, 2010). Our results show that the Drama-of-Rio-Grande-do-Norte is characterized as a Macrogenre in the Community of Oral Stories, in the Family of Street Theatre/Games, composed of five genre types: Narratives, Praise, Complaints, Anecdotes, and Exemplum. The Macrogenre is characterized by its being circulated orally, staged collectively and the texts analyzed configure in differing degrees of power between men and woman. In synthesis we observe that through humor, the Drama-of-Rio-Grande-do-Norte functions to offer a space for women to voice, comment, judge and orient about social conditions in their communities, such as alcoholism, domestic violence, inequalities before the law etc., as well as circulating positive appreciations of rural/coastal culture and judgments about the behavior of members of the speech community, the role of women being to establish and reinforce norms. We anticipate possible benefits of the addition of the genre analyzed in literacy projects in the schools of Rio Grande do Norte