12 resultados para Legislação tributária

em Universidade Federal do Rio Grande do Norte(UFRN)


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To Analyze the Managing Plans of Natal in the decades of 1970, 1980 and 1990, identifying elements that had contributed for the growth of the Lagoa Nova quarter, capital one of the Rio Grande do Norte state. Ahead of the sped up growth of the urban centers, many times is not given to analyze which law had taken care of to its objective, and which the imperfections that had appeared during the application of these laws. To make the comparisons in you square them chosen at there distantinct times made possible to analyze the form as the ground of Lagoa Nova absorbed the proposals laws.Therefore toanalyze influences it of the Managing Plans, to make comparatives analyses between the urbanistics condicion, made possible to understand that the fabric urban of the quarter of Lagoa Nova is a true granary of information that it makes possible to the dedicated ones to the urban studies, a true field of analysis

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Resolutions of the Board of numbers 359 and 360, of December 23, 2003, relating to Nutrition Labelling for Packaged Foods, establish quality standards and provide the education activities for health consumption, since one of the factors that enable the selection of healthier foods are the food labels as an important part in nutrition education. This is a descriptive study with a cross-sectional design. To calculate sample size, it was considered a margin of error of 20%, confidence level of 95% and prevalence of 52.5% for verifying nutritional information in a pilot study conducted in 2007. A total of 145 subjects were interviewed, resulting in 371 consumers in Natal, Rio Grande do Norte, Brazil, in order to determine prevalence of consulting nutritional information contained on food labels as a nutritional guideline for consumers and its association with sociodemographic variables as well as identify the intervention measures suggested by intervieweds so that this information can be better used to select healthy foods. Twenty-five of the 69 supermarkets belonging to the Supermarket Association of Rio Grande do Norte (ASSURN) were randomly selected. Data collection relied on interviews and extensive direct observation, using a semi-structured form composed of eight closed questions, some of which were multiple choice, and ten open questions. The chi-square test was performed for statistical analysis, using Statistical Package for Social Sciences (SPSS) 15.0 software. Label information most consulted was: expiry date (91.6%); product brand (49.4%); nutritional information (47.0%); zero trans fat (32.9%); zero sugar content (12.8%); zero fat content (3.0%); rich in fibers (2.7%); whether light or diet (30.4%); list of ingredients (16.8%); whether the product contained gluten or not (4.1%). When asked about the importance of nutritional information, 96.8% of the subjects responded important or very important ; of these 46.6% and 3.8% reported partially or totally understanding the information presented. It was found that 41.6% of the consumers consulted nutritional information for dietary reasons related to nontransmissible chronic diseases and 35.7% to be able to choose healthier foods. The data show a significant association between motivation to choose healthier foods and higher family income and schooling (p<0.0001). The intervention measures mentioned to make nutritional information better understood and used were: information and orientation about nutritional information, provided by qualified professionals in the supermarkets, the commercial establishment or the product manufacturer (73.9%) and media disclosure about the nature, importance and purpose of nutritional information (42.9%). In despite of communication noises the consumers use the nutrition claim for the nutritional guidance, showing association with some demographic variables. However, they desire the implementation of intervention measures that can be contextualized in the political construction of nutrition education to promote healthy food choices

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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

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This work aims to study the additive decisions, a type of juridical interpretation developed in foreign legal systems and which are known in Italy as adittive sentences. Thefore, this dissertation is based on theorical studies developed around the subject in Italy and Brazil. Considering the fact that the fundamental rights face a problem of implementation, being decreased its normative force when there are legislative partial omissions lacking constitutional justification creating privileges to certain individuals or social/economical groups over others, the method of additive interpretation according to the Constitution can be used in order to realize the principle of equality. In tax matters the subject is even more relevant in the way that it represents an important role in the economy. Partial legislative omissions can generate inequalities, favoring certain taxpayers in relation to others in similar legal situation. In these cases the privilege may have a negative impact on economic order restricting values related to the basis of market competition. On those occasions, Brazilian Judges and Courts must exercise their constitutional jurisdiction in order to expand the effects of the legislative omissions, based on the principle of equality by extending the standard to equal tax situations in order to maintain neutrality in taxation

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This work pursues to analyze the sanctions of restrictive nature, which are characterized by impeding the business of the contributor in debt. Such sanctions known as political sanctions, are truly understood as an indirect way of tax enforcement, liable to cause problems to the private entity in curtailing, the initiative freedom, opposing the Article 5°, item XIII and Article 170, single paragraph of CF/88. As the State gets the several means to assure the economic order effective performance, it is up to the State to restrain the economic power abuse that objects to the marketing domination, to the ending of competition, and arbitrary increasing of profits (CF Article 173, § 4ª.) Therefore, it depends on the state, besides maintaining the economic order, to ensure a fair distribution of tax burden and act under the command of the Democratic State of Law principles. In order to make the tax collection effective, specific in some cases, the administrative fiscal agent uses coercive, excessive, and institutional, in imposing sanctions which causes constraint, maculating the contributor s essential rights, that matters of the necessity to force the tax credit ending. The principle of the free initiative and free competition, which are intended to be analyzed in this study, comes from a constitutional context and it will be reviewed in its systematic relations and with another rules, in order to evidence, at the end, the occurrence of an intervention towards the economic order when the State makes do of political sanctions as a tool for the tax credit effectiveness, infringing the Tax and Constitutional principles

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As an effect of the growing interdependence in international relations, regional integration was conceived to face globalization, with a remarkable influence in politics and law, since the first steps of the European experience. In Latin America, regional integration ideas have blossomed in the 60 s. Among its experiences, MERCOSUL is the one with the most advanced objectives. However, MERCOSUL has not managed to achieve the objectives planned nor moved forward the integration process. Differently of what happened in Europe, in MERCOSUL the common market projected is concluded. It faced many disappointments throughout its brief history. As it matters to law, those were caused by the absence of supranationality, a mechanism that would allow MERCOSUL s decisions to be directly binding in the States with no need of bureaucratic proceedings to incorporate them to national legal systems. Among Latin American States, Brazil is probably the most resistant to integration process, due to Federal Constitution 1988 rigidity and legal professionals conservadorism towards opening legal system to international law. In Brazil hermeneutical standards are always based on national sovereignty and international law is referred as less important. The problems become more visible relating to taxation, a subject that plays an enormous role in integration process for its economic impact, demanding the execution of tax harmonization policies compatible to the integration levels aspired. However, because of the large number of tax rules in the Federal Constitution, structural changes initiatives face difficulties in order to be implemented. Actually, after two Constitutional Reforms on taxation, Brazil has not yet succeeded on promoting the necessary adaptations to regional integration. The research has confirmed the hypothesis that supranationality has indispensably to be adopted if Brazil really desires to move forward the integration process. But it has also been demonstrated that there are hermeneutical paths suitable to the constitutional profile which allow the adoption of supranationality, through the revision of the sovereignty traditional concept

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Brazilian exportations come growing in a constant form in the last years, stimulated for the globalization and public politics directed toward the increase of the internal surplus. In this context the objective of this work was to investigate the perception of the shrimp exporting entrepreneurs of Rio Grande do Norte, with relation to the impact of the Brazilian environmental legislation in the companies competitiveness at the external market. From data collected from the controllers of the companies, it was used a survey methodology, with exploratory and descriptive character. The results found in this study indicate that the companies, in general way, understand that the environmental legal requirements do not confuse nor help in the search and conquest of new international markets. A little more of the half of the researched companies, does not see the legislation rigid as important factor of competitiveness. However a sufficiently significant percentage, already has a more strategical vision on the subject, or at least already it heard to speak on such possibility

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This paper is set in a scenario in which higher education institutions suffer from external pressure to increase efficiency. The legislation after the Law of Directives and Bases for Education (LDBE), from 1996, is characterized by the fragmentation in its implementation, raising a concern with flexibility and innovation in several normative devices as well as aspects that must be incorporated to its organizational structure. The policies examined in this thesis are: Distance Education (DE); Law of Innovation and the Program of Support to Restructuring and Expansion of Federal Universities (PSREFU). This thesis aims to observe to what extent the characteristics of innovation and flexibility, which mark the new post- LDBE educational legislation, influence the organizational redesign of the Federal University of Ceará (UFC). For being about implementation policies, using contingency approach in order to collect the internal dynamics permeating the redesign of higher education institutions, the thesis focuses on the impacts caused by flexibility and innovation. This is a qualitative research, with case study methods, archive research and semi-structured interviews with members of the university administration. The results don t allow us to confirm the adoption of a more flexible and innovative configuration in the university but it is possible to identify the presence of those elements in the implementation changes, characterizing the hybrid structure. The changes mainly expose the extension of the management of projects to the administrative and academic components related to the institution. In terms of projection, the study found changes in the elements which characterize the current setting and the tendency of the university for adopting a diverse organizational structure. However, if the decentralization of management persists, the academic units may adopt their own structural solutions, but with no evidence of changes in the professional organization in most units. In this perspective, this thesis states that there are difficulties when incorporating innovation and flexibility to their organizational structure, which lead to improvised solutions, superposing skills through the redundancy of structures created with the same purpose or copying exogenous solutions

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Historically, man has empirically acquired knowledge about the therapeutic applications of extracted elements of the natural environment in which belonged. Such knowledge over time culminated in the formation of traditional health systems. Among its features, the use of bioactive plant species - medicinal plants - stands out for its efficiency and high popular acceptance. Despite its importance for public health, the population still has in the open-air fairs the main source for the acquisition of the species used. In these spaces, the trade generally occurs informally, under unfavorable conditions to the quality of the products and to the financial sustainability of the business. In this context, this study aimed to characterize the socioeconomic, cultural and sanitary aspects related to the trade of medicinal plants in municipalities of a semiarid region of Rio Grande do Norte, and additionally, proposing a specific legislation to the activity. Socioeconomic data were collected through on-site interviews, guided by structured form. The observations about the hygienic and sanitary adequacy of physical facilities and practices employed at the point of sale /environment were conducted and recorded with the use of assessment tool developed for use in open markets. The adequacy of medicinal plants to consumption was determined by microbiological analysis. The activity was carried out by individuals who are aged between 21 and 81 years of age, low educational level and low-income, predominantly males. The data showed a tendency to extinction of the activity in all the districts studied. It was observed in all the fairs studied hygiene and sanitation inadequacies that characterized very high health risk, representing in this way, the high probability of Food Transmitted Diseases outbreaks Such conditions were reflected in the high percentage of inadequacy to the consumption of the analyzed medicinal plants samples, illustrating the potential health risk to consumers. To contribute to the correction of hygiene and sanitation inadequacies observed in the studied open-air fairs, educational interventions were made to the training of traders in Good Practices. As a complement, was drafted a specific legislation for the marketing of folk medicine's products in open-air fairs. Such actions, products and its developments will contribute significantly to improving the quality of products available to the population and the preservation of activity, potentially reducing the risks to public health.

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This thesis investigates the historical influence of the criminal policy in the context that shapes the first specific law for children and adolescents in Brazil, the 1927 Children's Code, a standard that inaugurates the conceptual scission between children and "minor" and their different treatment by the State. The study addresses the demand for order in the context of changes in the working world in the transition from the slave system to the capitalist mode of production, and the corresponding disciplinary and punitive control mechanisms directed to the segment of childhood and adolescence. The theoretical route proposes a questioning of the political construction of law and justice, as well as the conformation of the punitive techniques, and the construction of the stereotype of the "delinquent", prime target of the criminal policy, focusing on the process of criminalization of the segment in question through the confrontation of the Critical perspective with the approaches of Classical and Positive schools. This research shows the imposition of a bourgeois morality that obscures the social conflict attributing it to people isolated by the criminalization of their conduct; and points out that the historical forms of selective social control were greatly influenced by psychiatry and psychology, either by the elaboration of the image of the "delinquent" or by the expected performance of custodial institutions. Finally, the developments and the permanence of the historical roots of the criminal policy are problematized, relating them to the difficulties currently encountered in the consolidation of the legal garantism paradigm proposed by the Children and Adolescent Statute.

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This thesis investigates the historical influence of the criminal policy in the context that shapes the first specific law for children and adolescents in Brazil, the 1927 Children's Code, a standard that inaugurates the conceptual scission between children and "minor" and their different treatment by the State. The study addresses the demand for order in the context of changes in the working world in the transition from the slave system to the capitalist mode of production, and the corresponding disciplinary and punitive control mechanisms directed to the segment of childhood and adolescence. The theoretical route proposes a questioning of the political construction of law and justice, as well as the conformation of the punitive techniques, and the construction of the stereotype of the "delinquent", prime target of the criminal policy, focusing on the process of criminalization of the segment in question through the confrontation of the Critical perspective with the approaches of Classical and Positive schools. This research shows the imposition of a bourgeois morality that obscures the social conflict attributing it to people isolated by the criminalization of their conduct; and points out that the historical forms of selective social control were greatly influenced by psychiatry and psychology, either by the elaboration of the image of the "delinquent" or by the expected performance of custodial institutions. Finally, the developments and the permanence of the historical roots of the criminal policy are problematized, relating them to the difficulties currently encountered in the consolidation of the legal garantism paradigm proposed by the Children and Adolescent Statute.

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To Analyze the Managing Plans of Natal in the decades of 1970, 1980 and 1990, identifying elements that had contributed for the growth of the Lagoa Nova quarter, capital one of the Rio Grande do Norte state. Ahead of the sped up growth of the urban centers, many times is not given to analyze which law had taken care of to its objective, and which the imperfections that had appeared during the application of these laws. To make the comparisons in you square them chosen at there distantinct times made possible to analyze the form as the ground of Lagoa Nova absorbed the proposals laws.Therefore toanalyze influences it of the Managing Plans, to make comparatives analyses between the urbanistics condicion, made possible to understand that the fabric urban of the quarter of Lagoa Nova is a true granary of information that it makes possible to the dedicated ones to the urban studies, a true field of analysis