A boa-fé objetiva na concessão dos incentivos fiscais / Humberto Antônio Barbosa Lima

This essay analyzes tax incentives concepts and existing discussions on national and foreing doctrine, especially in countries that influence our legal culture, such as Germany, United States of America, Spain, Italy and England, providing a detailed study about the requirements that must be observed to ensure that there be a legitimate concession of the same. All this using as argument the Constitutional Charter and the development of the Law, mainly through the principle of objective good faith, which acts as the limiting principle of administrative discretion in granting such tax incentives, as well as creative element of the new duties for the public managers in order to be more effective, efficient and transparent compliance with the pact between the government and society and the objectives pursued by the last. Always chasing a strong argument through a broad historical and philosophical analysis of the institutes discussed. Thus, through studies that reveal the necessary incidence of objective good faith in granting tax incentives to achieve the constitutional purposes, this work does not merely disclose what is wrong, but provides solutions to modify reality hitherto existing, ie, introduces ways to reduce the encumbrance of the odious and ineffective tax incentives in society and to redirect these values unjustly destinated for obscure interests to achieve the real reasons for the existence of tax incentives, especially economic development through the reduction of regional and social inaqualities and poverty eradication

Avaliação econômica dos incentivos fiscais e financeiros: uma análise das empresas industriais têxteis localizadas no Rio Grande do Norte, no período de 1999 a 2003

This study has as main objective to verify the effect of the tax and financial incentives granted by the brazilian states, specially in the reduction of ICMS on the investment decision of the entities, which in the last years led to the companies to decide new projects in based on the region that presented the better infrastructure beyond lesser tributary expense. For in such was made an economic valuation of the companies with focus in the beneficiary s optics using an adaptation of the Discounted Cash Flow method to measure the impact of the tax incentives in the value of the companies, this study selected the textile industry segment located in the State of Rio Grande do Norte, Brazil. The results indicated that such incentives created addition in the value of the companies, however the inexistence of incentives would not be enough to a negative decision of investment in the Rio Grande do Norte. The smallest difference between the value with and without incentive observed was 8.9%, and the biggest 31.7%, and the average of value aggregation with the tax incentives represented 18.9%

Regime jurídico dos incentivos fiscais: uma análise à luz da ordem econômica

This scientific investigation begins with the recognition of the authorization granted by the Constitutional Legislator to the State for, relativizing its neutrality towards the private sector, intervene in the behavior of economic agents, through different means, including fiscal incentives and tax increases in order to achieve the objectives and directives of the Federal Constitution, as well as achieve the rights and guarantees also described in the Federal Constitution. Demonstrates, however, that this intervention in the private sector has the power to generate both salutary reflections as perverse and divorced goals from what was established by the Federal Constitution and Multilateral Agreements and this is the basis that justifies the relevance of the study: because of the urgency to provide a thorough analysis of the phenomenon of state intervention in the Economic Order, given the importance of its impacts, both for citizens' lives, as well as for the maintenance of the State established as it is nowadays. From this premise, this research examines the issue of tax policies adopted in the country, focusing on tax incentives, comparing its use with the principles of the Economic Order and the General Agreement on Tariffs and Trade - GATT analyzing whether these have been respected or if Brazil adopted unjustified protectionist measures. From this context, this research approximated different branches of the law, developed through literature review in areas such as constitutional law, economic law, tax law, financial law and law and economics. This study verifies the motivations and objectives that underlie the adopted justifications for the use of tax incentives, as well as its results, seeking to empirically answer if its use is reasonable and consistent with the terms enshrined in the Federal Constitution of 1988 and GATT. The answer to this research question will be sought through doctrinal analysis, jurisprudence and hard cases. Thus, the study begins with the historical evolution of extrafiscality, analyzes the principles that should guide the behavior of economic agents. Subsequently analyzes the legal regime of tax incentives and the results achieved by hard cases in which the tax policies with extrafiscal nature were adopted in order to demonstrate the positive and negative consequences arising from the adoption of this type of benefit

Renda e Pobreza entre Famílias no meio Rural do Nordeste

MARIANO, J. L. ; NEDER, H. D. . Renda e Pobreza entre Famílias no meio Rural do Nordeste. In: CONGRESSO DA SOCIEDADE BRASILEIRA DE ECONOMIA E SOCIOLGOGIA RURAL, 42., 2004, Cuiabá - MT. Anais... Cuiabá, 2004. Dinâmicas Setoriais e Desenvolvimento Regional.

Ação coletiva e cooperação intermunicipal em duas metrópoles

LACERDA, Alan Daniel Freire de. Ação coletiva e cooperação intermunicipal em duas metrópoles. Cad. CRH, Salvador, v. 24, n. 61, Abr. 2011. Disponível em: . Acesso em: 15 dez. 2014.

Gestão da cadeia de suprimento e vantagem competitiva: uma análise em setores industriais a partir da visão relacional

This work has as its main purpose to investigate the contribution of supply chain management in order to obtain competitive advantage by companies from the textile industry and from Ceará footwear industry, focusing its analysis mainly in the interorganizational relations (dyadic). For this, the theoretical referential contemplates different explanatory streams of the competitive advantage, detaching the relational perception of the resources theory, as well as, the main presuppositions of the supply chain management which culminates with the development of an analysis sample that runs the empirical study; the one which considers an expanded purpose of the supply chain which includes the government and the abetment institutions as institutional environment representatives. Besides supply chain management consideration as a competitive advantage source, the work also tried to identify other possible competitive advantage sources for the companies of the investigated sectors. It represents a study of multiple interpretive cases, having four cases as a total; meaning two cases in each one of the sectors, which used as a primary data collecting instrument a semi-structured interview schedule. Different methods were used for the data analysis, the content analysis and the constant comparison methods, the analytical procedure originated from the grounded theory research strategy, which were applied the Atlas/ti software recourse. Considering the theoretical referential and the used analysis sample, four basic categories of the work were defined, including its respective proprieties and dimensions: (1) characteristics concerning to the relationship with the supplier; (2) the company relations with the government; (3) the company relations with the abetment institutions and; (4) obtaining sources of competitive advantage. In general, the applied research in the footwear sector revealed that in the relationships of the researched companies related to its suppliers, there is a predominance of the partnership system and the main presuppositions of the supply chain management are applied which contributes for the acquisition of the relational competitive advantage; while in the textile sector, only some of these presuppositions are applied, with little contribution for the relational competitive advantage. The main resource which was accessed by the companies in both sectors through its relationships with the government and the abetment institutions are the tax incentives which, for the footwear companies, contribute for the acquisition of the temporary competitive advantage in relation to the contestants who do not own productive installations in the Northeast region, it also conducts to a competitive parity situation in relation to the contestants who own productive installations in the Northeast region and to the external market contestants; while for the companies of the textile sector, the tax incentives run the companies to a competitive parity situation in relation to its contestants. Furthermore, the investigated companies from the two sectors possess acquisition sources of the competitive advantage which collimate with different explanatory streams (industrial analysis, resources theory, Austrian school and the dynamic capabilities theory), although there is a predominance of the product innovation as a competitive advantage source in both sectors, due to the bond of these with the fashion tendencies

O argumento de inclusão enquanto política de acesso à universidade pública

There are a great number of evidences showing that education is extremely important in many economic and social dimensions. In Brazil, education is a right guaranteed by the Federal Constitution; however, in the Brazilian legislation the right to the three stages of basic education: Kindergarten, Elementary and High School is better promoted and supported than the right to education at College level. According to educational census data (INEP, 2009), 78% of all enrolments in College education are in private schools, while the reverse is found in High School: 84% of all matriculations are in public schools, which shows a contradiction in the admission into the universities. The Brazilian scenario presents that public universities receive mostly students who performed better and were prepared in elementary and high school education in private schools, while private universities attend students who received their basic education in public schools, which are characterized as low quality. These facts have led researchers to raise the possible determinants of student performance on standardized tests, such as the Brazilian Vestibular exam, to guide the development of policies aimed at equal access to College education. Seeking inspiration in North American models of affirmative action policies, some Brazilian public universities have suggested rate policies to enable and facilitate the entry of "minorities" (blacks, pardos1, natives, people of low income and public school students) to free College education. At the Federal University of the state Rio Grande do Norte (UFRN), the first incentives for candidates from public schools emerged in 2006, being improved and widespread during the last 7 years. This study aimed to analyse and discuss the Argument of Inclution (AI) - the affirmative action policy that provides additional scoring for students from public schools. From an extensive database, the Ordinary Least Squares (OLS) technique was used as well as a Quantile Regression considering as control the variables of personal, socioeconomic and educational characteristics of the candidates from the Brazilian Vestibular exam 2010 of the Federal University of the state Rio Grande do Norte (UFRN). The results demonstrate the importance of this incentive system, besides the magnitude of other variables

O modelo de gestão estratégica do Ministério Público do Estado do Rio Grande do Norte: a análise da implantação do Balanced Scorecard

The goal of this research was to analyze the model of strategic management of the MPRN concerning the methodological guidelines presented by Balanced Scorecard. It is based in a theoretical referential which contemplates the themes, new public management, strategic management and Balanced Scorecard, focusing on applying the methodology in the public sector. This research is classified as descriptive and exploratory. According to the methods applied, it is a case study and, according to its approach, it is qualitative. The subjects of this research are members of the institution involved in the process of its strategic management. The data was collected by means of semi-structured interviews and document analysis, done by means of method content analysis. Concerning the goal of this research, it points out that the MPRN has not concluded the implantation cycle of Balanced Scorecard, furthermore, important flaws in the steps of organizational alingment have been identified, specially when it refers to communication policy, implementing incentive actions and focused training in developing competences. It yet reveals that the implantation of BSC has allowed the introduction of changes in the Institution dynamics to seek better results, however the MPRN has faced and has not adequately gotten over the same difficulties reported in various cases of BSC implantation in public organizations

Natal qual é a sua cara?: análise do perfil edilício da avenida Eng. Roberto Freire (Natal/RN) à luz da acessibilidade

This study focuses on the building ensemble of Avenida Roberto Freire, a main road in Natal, Brazil, as a material expression of the confluence of various factors among which the following may be emphasized: high level of accessibility due to urban spatial re-structuring and the growth of the real estate market, in view of the increasing number of consumers, who arrived in Natal within the last decades. The intense urban modification process that has been going on in Natal since at least the 1980s, has engendered the formation of long axial lines which express the expansion dynamics and some of the forces subjacent to it. Avenida Roberto Freire has been an iconic example of an urban thoroughfare where architecture becomes primarily a communication support that can be perceived by fast moving passers-by, what brings it close to the venturian concept of strip (Venturi at al, 1972). The building types that line the road not only respond to the dynamics in process but also contribute to intensify it, as they house a variety of uses which attract people and generate more movement. The dynamics is further strengthened by the action of the real estate business which benefits from the increase of highly accessible locations, and from the private and public investments and incentives to tourism that aim to insert this city into the globalized world. Although the intention of reconstituting part of the history of density increase on this avenue in a diachronical perspective was attempted within the limits of the available references and documentation, the central contribution of this study is to understand the relations between topological accessibility and the typological nature of the building ensemble. By observing the synchronic morphological frame resulting from the spatial configuration analysis pertinent to this avenue (cf. Hillier and Hanson,1984) and the inventory and classification of the building ensemble there existing, this study aims to understand how architecture responds to accessibility in view of the real estate pressure, boosted by a cosmopolitanizing process brought about by the continuous flow of foreign and Brazilian arrivals as visitors, temporary or permanent residents

Caminho possível para o desenvolvimento do RN: a utopia do Polo Gás Sal

La présente étude sur la modernisation économique qui s est opérée dans le Rio Grande do Norte, constitue un débat concernant les tentatives de faire aboutir un projet de développement industriel fondé sur l exploitation des matières premières locales telles que le sel, le calcaire, les eaux mères et le pétrole, entre les années 70 et 90 du XXe siècle. Elle cherche à montrer, à partir de l observation de l action planifiée de l État national et régional, soutenu par le capital international et par les groupes économiques et politiques locaux, comment on a tenté d implanter, dans des conjonctures économiques distinctes, une industrie d intrants de base moyennant la création de deux pôles de développement : le Pólo Químico Industrial (1974) et le Pólo Gás Sal (1996). Elle est centrée sur l analyse des actions orientées vers la concrétisation de ces pôles, et prendra pour objet les politiques de développement émanant de l État national, en particulier celles qui relevaient du II PND et qui visaient, au cours des années 70, à l implantation d une industrie décentralisée dans la région Nordeste ; les règles fixées par le Plano Nacional de Desestatizações, destinées à promouvoir les privatisations des entreprises publiques brésiliennes, lesquelles ont rendu possible la vente d Alcanorte au groupe industriel commandé par Fragoso Pires, et les politiques définies par l État national et régional, rassemblées sous le titre de « guerre fiscale » afin d attirer des capitaux internationaux susceptibles de rendre viable le Pólo Gás Sal. Il y est démontré que l État a coordonné un ensemble d actions dans les domaines de l infrastructure et des exonérations fiscales et financières, dans le but d accélérer la transition d une économie primaire et exportatrice vers une économie moderne, industrialisée. Et que le concours simultané de forces économiques et sociales particulièrement expressives le capital national et international, les élites locales n a pas suffi pour promouvoir la modernisation industrielle escomptée des secteurs chimique et pétrochimique. Parmi les différentes raisons qui ont contribué à un tel échec, on peut mentionner : l absence d une accumulation interne préalable de capital ; la dépendance de l économie locale par rapport à la technologie et au capital des groupes économiques internationaux ; l inconsistance des stratégies de développement relevant de la politique qui caractérisait la « guerre fiscale », et la fragilité de la représentation politique locale

Os instrumentos de incentivo à produção e uso de biodiesel no Brasil: uma análise constitucional sob o princípio do desenvolvimento sustentável

The recent insertion of biodiesel derived from oily vegetables in the Brazilian energetic matrix calls for the study of some aspects that belong to it. The analysis of the carbonized energetic pattern concerns the paradigm of economic development that is constitutionally enshrined sustainable development which make environmental protection compatible with the needs of the economic rationality. This text is structured according to the ideas of modern hermeneutic that sees substantial value in the principles capable of create a harmonious relationship between law and society. The study of the constitutional principles to conduct a legal analysis about the National Program for Production and Use of Biodiesel - PNPB. The aim of the research is the study of PNPB ahead with the constitutional principles governing the economic order. To achieve this end we studied the sustainable development as a constitutional principle. We start with the notion that the thematic principles, and fundamental to understanding the dimension of sustainable development institute, since its concept is closely related to the applications of the principles enshrined in virtually all the constitutional order of the Western world. Then this was the National Energy Policy, initiating the approach by guiding principles of the National Energy Policy to develop the theme of public policy in the energy sector. Therefore, we studied the National Program of Biodiesel Production and Use - PNPB. From a technical introduction to the concept of biodiesel and a brief historical background, analyzing their advantages compared to fossil fuels predominantly used. Then it became a regulatory overview of the Brazilian legislation on the subject, central to understanding the plans and objectives pursued by the Brazilian government with encouraging the production of biodiesel. Finally discussed the tax incentives for production and use of biodiesel in Brazil. From the idea of federalism, characterized the tax as an instrument of state intervention in the economy. And finally it brought the tax incentives of Law No. 11.116/2005 in the face of the constitutional principles of economy and tax, and tax incentives from projects related to the Kyoto Protocol

As zonas de processamento de exportação como instrumento de desenvolvimento e redução das desigualdades regionais

The existence of inequalities among the Brazilian regions is an indeed fact along the country s history. Before this reality the constitutional legislator inserted into the Federal Constitution of 1988, as a purpose of the Federative Republic of Brazil, the reduction of regional inequalities. The development has also been included as a purpose from the State, because there is an straight relation with the reduction of regional inequalities. In both situations is searched the improvement of people s living conditions. . In pursuit of this achievement, the State must implement public policy, and, for this to happen, it needs the ingress of income inside of the public coffers and support of economic agents, therefore the importance of constitucionalization of the economic policy. The 1988 s Constitution adopted a rational capitalism regime consentaneous with current legal and social conceptions, that s why it enabled the State s intervention into economy to correct the so-called market failures or to make the established objectives fulfilled. About this last one, the intervention may happen by induction through the adoption of regulatory Standards of incentive or disincentive of economic activity. Among the possible inductive ways there are the tax assessments that aim to stimulate the economic agents behavior in view of finding that the development doesn t occur with the same intensity in all of the country s regions. Inside this context there are the Export Processing Zones (EPZs) which are special areas with different customs regime by the granting of benefits to the companies that are installed there. The EPZs have been used, by several countries, in order to develop certain regions, and economic indicators show that they promoted economic and social changes in the places where they are installed, especially because, by attracting companies, they provide job creation, industrialization and increased exports. In Brazil, they can contribute decisively to overcome major obstacles or decrease the attraction of economic agents and economic development of the country. In the case of an instrument known to be effective to achieve the goals established by the Constitution, it is duty of the Executive to push for the law that governs this customs regime is effectively applied. If the Executive doesn t fulfill this duty, incurs into unjustifiable omission, correction likely by the Judiciary, whose mission is to prevent acts or omissions contrary to constitutional order

Desenvolvimento energético e energia eólica na ordem jurídica do Brasil: aspectos Institucionais e Socioambientais

A conformação do desenvolvimento propugnado pela Constituição Federal de 1988 como objetivo fundamental da república, certamente perpassa pela racionalização das questões energéticas e pela diversificação da matriz nacional enquanto estratégia de aprovisionamento. O desenvolvimento energético em toda a sua complexidade deve ser alicerçado não em uma relação de contraposição à sustentabilidade, mas cooperativismo normativo e de projetos sociais que objetivam a melhorias para a população nestes dois seguimentos. O advento das energias renováveis nesse contexto se consolida como uma alternativa viável, apesar do tratamento dado pela Lei Maior ao tema ter sido apenas com relação à geração em pequena escala. A interpretação sistemática dos postulados da ordem econômica e as exigências da sociedade estimulam o aproveitamento dos potenciais renováveis em escala comercial e regional, além do fortalecimento nos segmentos de autoprodução e produção independente. Dentre as energias tratadas como prioritárias neste contexto, a eólica revela-se como carecedora de aprofundamento das estruturas dogmáticas de sua positivação, que envolve um vasto manancial de regras pulverizadas na regulação econômica do setor elétrico e no controle ambiental. Esta textura submete os empreendimentos elioelétricos aos instrumentos da política nacional do meio ambiente e às determinações do poder concedente dos serviços de energia elétrica, responsável pela pormenorização da geração, transmissão, distribuição e comercialização de energia, independentemente da fonte primária utilizada no processo de transformação. Tratar destas questões com o compromisso na formulação de raciocínios críticos e propositivos, especialmente acerca de temas como a liberdade energética e controle de mercado, é imperioso para superar juridicamente as limitações presentes inclusive no discurso da delimitação de marcos normativos adequados. Havendo vantagens ambientais, tecnológicas e comerciais na exploração da energia cinética do vento como propulsora do desenvolvimento no modelo civilizatório estabelecido, cumpre também ao Estado dar a sua contribuição setorial na forma de incentivos, desburocratização e aprimoramento do modelo concorrencial. O estudo adota os métodos histórico-evolutivo, dialético e sistêmico de abordagem, encarando as hipóteses formuladas no aspecto das consequências multilaterais que as soluções encontradas apontam, exigindo que a estabilização de expectativas sociais por parte do ordenamento jurídico não ignorem o sentido material cognitivamente aberto do desenvolvimento. Hodiernamente, a perspectiva de desenvolvimento energético alia tendências econômicas e tecnológicas em favor das fontes alternativas mais eficientes, revelando a energia eólica como uma representante adequada em termos pragmáticos de normatização e preservação ambiental

Reconfigurações industriais das regiões metropolitanas do Nordeste: uma análise a partir do emprego formal

Industrial development experienced by Brazil from the 1950s, changed the concentration of population in the country. The process of development of domestic industry, concentrated in urban areas, crowded growing portion of the population.The Southeast region during the first stage of industrialization driven by the state, with the implementation of Plan goals, captained the major industrial projects implemented in the period and became the main industrial center of the country.In the decade from 1960 to 1980 the state action was marked by numerous regional development projects, softening the industrial concentration and Brazilian investment redirected to the Northeast.The second National Development Plan implemented in the 1970s led to major investments Northeast.This period marked the widespread urban growth and institutionalization of the first metropolitan areas in Brazil.The change of this developmental process is altered with the fiscal and financial crisis of the state in the 1980s and 1990s and spending cuts aimed at national development, reorienting the economy to liberal policies of economic liberalization and reduction of activity in the economy.Industrial policy was relegated to local development plans from the 1990s to the federating units fitting the wide use of tax incentives, the "war tax" to the continued industrialization process.In this context of the national economy work seeks to analyze the industrial setting in the metropolitan areas of Fortaleza, Recife and Salvador between 1995 and 2010.Although the metropolitan areas of Fortaleza, Recife and Salvador are the main urban centers of the Northeast, responsible for the advancement of industrial development, reconfigurations occurred between 1995 and 2010 by changing the level of industrial specialization built by regional division of labor in these regions.The work will be carried out by the method of descriptive analysis of the literature review on regional and urban development.Constitute quantitative method as the secondary data analysis of formal employment from the Annual Social Information (RAIS) Ministry of Labour and Employment (MTE).Using data RAIS / MTE analyzes the industrial specialization index using the Locational Quotient (LQ).Thus, it is assumed as a parameter analysis QL> 1, when the region has become specialized in a particular sector or QL <1, when the region does not have expertise in industrial sector analyzed.The conclusion of study indicates that there was in these metropolitan areas maintained the same bias hub.Fiscal policies, the states, was not successful in diversifying the productive structure and the Northeast region itself.This result is demonstrated by the need and dependence on state investments in the region to promote development.Industrial policies of recent years have been positive to meet the objectives of employment generation, but there must be specific policies for better diversification of production, in addition to integrating the economy of the Northeast sector and regionally

Ofício, Estresse e Resiliência: desafios do Professor Universitário.

The objective of this study was to investigate the elements that contribute to the state of stress which often affects those who embrace the university teaching career, and also to learn whatever strategies professors use to cope with stressing situations in order to develop resilience and a sound exercise of their profession. To the very nature of university teaching belong a variety of attributions, demands and challenges which, together, may contribute to the development of stress. The epistemological principles which guided this research were those of Complex Thinking, which facilitate a deeper comprehension of the human and social phenomena as viewed through the lens of complexity principles: the dialogical principle, the organizational recursivity principle and the hologramatical principle. Fully acknowledging the many difficulties brought about by any attempt that would try to explain human phenomena based only on one theoretical reference, we have elected multi-referentiality as the support for this study, thus being able to dialogue with a variety of authors about the same phenomenon. This was a qualitative research in which questionnaires and interviews were used as instruments for the empirical work. The data has been articulated into categories and subcategories, allowing for a thematic analysis. Participants of the study were seventeen professors from two different colleges in the city of Natal, state of Rio Grande do Norte. Bad working conditions, demands from the institution, student s lack of commitment, long working hours, low salaries, lack of incentives to university teachers, uncertainty concerning timetable and difficulties in proper time administration are the variables that contribute to the stress of professors. Although this is a problem that affects the group as a whole, strategies to cope with it are individually sought and vary from trying to find different leisure options, opening one s heart to colleagues or relatives, individual planning, prayer, rational facing of the situation, to simply giving in to exhaustion. The study has proposed institutional as well as personal actions that may foster a development among professors which takes into account a resilience development in a collective perspective. Also, it shows some articulations that are already under way so that professors may be attended to.