Desvios de finalidade no Direito Constitucional Tributário brasileiro: aspectos estruturais e teleológicos da tributação na Constituição Federal de 1988

This work deals with considerations regarding common types of tax misuse that are present in the 1988 Brazilian Constitution. Thus, the work aims to unveil dogmatic features present in these practices that are considered illegal and are beset with vices such as power misusage. The research also aims to acknowledge the unconstitutionality issues regarding other guidance on behalf of goods that are responsible for the gradual positive approach realized by the 1988 Brazilian Federal Constitution. Thus, the work systematically used methodological procedures that aim to interpret the logical premises present as in the structure proposed by incidence rule matrix as in Ihering´s correction criteria considered as effective in itself. This is done also considering themes such as the Brazilian Public Tax legal matters. The work also performs a teleological debate of the Brazilian National Tax System as well as other related themes. It is understood that power misusage or any regards increase in aliquots. This can be observed in the quantitative criteria present in central aspects regarding taxes that are described in the constitutional regime either regulatory or induced nature, such as §1º, of the normative information present in article number 153 which is considered predominantly as tax raising such as pointed out in the 1988 Brazilian Constitution. On the other hand, it is seen that the type of misguidance with goods is understood as a practice that deviates as well as cuts connection with (rectius, unattaches) tax resources that are gathered and destined to specific constitutional purposes. At the end, the work deals with issues that aim to identify possible causes that lead to the use of norms and patterns that regulate such deviations. The research emphasizes ratio issues that are present in tax inspection proposals and invalidation that aim to restore the logical compatibility of these normative actions included in the Constitutional Tax Legal matters that was put forth by the 1988 Brazilian Federal Constitution

O som ao redor do baile: retomada e pós-retomada no cinema produzido em Pernambuco

This dissertation uncovers the path of Pernambuco’s independent cinema of the Retomada, of its production in the second half of the 1990s until mid 2012 when the sector manages to secure a funding edict (Funcultura) for its films and at the same time establishes a few symbolic mechanisms which contributed to the consolidation of a new cycle, the post-Retomada, namely: cinephilia and brodagem. Because it is a cinematography (pernambucana) outside the Rio-São Paulo axis, that is, outside the great center of the brazillian culture industry, the cinema produced in Pernambuco built a very specific modus operandi, in which a material basis, the consolidation of Funcultura, intercrossed with two symbolic practices feeding on each other, cinephilia and brodagem. In this regard, we seek not to establish the material perspective as the primary determination as opposed to the symbolic one. Futhermore, we followed the path of cinephilia in its direct commucation with the brodagem, and how both these logics pressured authorities to institute an incentive funding separated from other artforms in the state. From this point of view, we attempted to trace the trajectory of this cinematography in its external nuances, but also taking into account the internal nuances of its works of art (films). Following this, we created categories to define and distinguish the nuances of the Retomada and post-Retomada productions regarding ethical and aesthetical choices made by directors from both generations.

O som ao redor do baile: retomada e pós-retomada no cinema produzido em Pernambuco

This dissertation uncovers the path of Pernambuco’s independent cinema of the Retomada, of its production in the second half of the 1990s until mid 2012 when the sector manages to secure a funding edict (Funcultura) for its films and at the same time establishes a few symbolic mechanisms which contributed to the consolidation of a new cycle, the post-Retomada, namely: cinephilia and brodagem. Because it is a cinematography (pernambucana) outside the Rio-São Paulo axis, that is, outside the great center of the brazillian culture industry, the cinema produced in Pernambuco built a very specific modus operandi, in which a material basis, the consolidation of Funcultura, intercrossed with two symbolic practices feeding on each other, cinephilia and brodagem. In this regard, we seek not to establish the material perspective as the primary determination as opposed to the symbolic one. Futhermore, we followed the path of cinephilia in its direct commucation with the brodagem, and how both these logics pressured authorities to institute an incentive funding separated from other artforms in the state. From this point of view, we attempted to trace the trajectory of this cinematography in its external nuances, but also taking into account the internal nuances of its works of art (films). Following this, we created categories to define and distinguish the nuances of the Retomada and post-Retomada productions regarding ethical and aesthetical choices made by directors from both generations.