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

Trajetória dos assentamentos rurais financiados pelo crédito fundiário no estado do Rio Grande do Norte: uma análise da experiência do assentamento da fazenda Paz no município de Maxaranguape/RN

The market-assisted land reform (RAAM) has been constituted as an alternative of agrarian reform funded by the Programa Nacional do Crédito Fundiário (PNCF). It is a policy of acquisition, distribution and use of Earth ideologically disseminated and funded by the World Bank in the context of productive insertion of landless workers. Accordingly, this study seeks to analyze the trajectory of rural settlements financed by this policy, seeking to understand what factors promote or limit the process of rural development of those settlements. To do so, take as a reference case study of the Assentamento da Fazenda Paz, in the municipality of Maxaranguape in the State of Rio Grande do Norte. From the methodological point of view, bibliographical and documentary research were used, in addition to visits to the settlement and semi-structured interviews with the settlers, trade union leaders, consultants and technicians linked to the project. Assuming the reports of respondents, initially constructs the hypothesis that informal and formal institutions present in the Assentamento da Fazenda Paz were unable to effectively coordinate the actions of the agents. The results obtained showed the existence of a very complex undertaking, with a total area of 607 hectares and 80 families settled, endowed with good quality water and irrigation infrastructure, with assets of approximately R$ 5 million reais. Experience experienced by the settlers understood the development of complex systems of production and marketing of fruits and vegetables, with an emphasis on the cultivation of papaya in an area of 45 hectares based on modern irrigation system and extensive use of technology. Collective management of production, marketing, revenue and costs stood out as a major challenge for the settlers and their representative organisations, i.e. the Community Association and the cooperative. From this observation it was possible to identify two moments on the trajectory of the project: the first, between 2007-2011, considered by respondents as successful, in which the integration of public policies and abundant input of revenue from the commercialization of the fruits da Paz, mainly through the sale of papaya and pineapple in national and international markets, allowed an average remuneration of R$ 800.00 reais to R$ 1,000 reais seated/monthIn addition to the production of vegetables and other types of products for sale and consumption; the second, from 2012, characterized as a failure, due to the discontinuity of the cultivation, production and marketing of fruits based on the collective bargaining model deployed. Important factors explain the discontinuity of the project, including the model of agriculture implemented, difficulties related to the management of production, marketing and finance the venture, in addition to the breach of trust between the Board of the cooperative and the associates and the distancing of the governmental organizations more directly responsible for the project. It is therefore concluded that we must to rethink rural development as a multidimensional phenomenon, requiring a broad engagement between State and society under the foundations of a territorial development contract

Utilizando a televisão digital como um meio de comunicação para ambientes interativos reais

This Dissertation aims to provide a communication mechanism between Digital TV viewers and interaction devices, such as robots, for example, placed on the environment from which a TV program is being live broadcasted. Such communication mechanism has the objective to allow viewers controll the Interaction Devices through their TV devices, using the broadcast channel present in Interactive Digital TV systems, and receive data from the devices by the broadcast channel. This system was projected as a middlewaer system where the Interaction Devices in the TV program set are interconnected, creating a Interactive Device Network. With this approach, the system is capable of manage the devices on the network, controlling the flow of coming and leaving elements, in a transparent way for the viewers. The system yet allows the Interaction Devices communicate each other, with a integrated communication channel with no worries about the physical communication layer

Aplicação da tecnologia eletroquímica como alternativa para a remoção de corante têxteis em efluentes sintéticos e reais utilizando anodos de platina e diamante

In this work, electrochemical technology was used to treat synthetic wastewater containing Methyl Red (MR) and Blue Novacron (BN) by anodic oxidation using anodes platinum (Pt) and real samples of textile effluents using DDB anodes and platinum (Pt). The removal of color from the galvanostatic electrolysis of synthetic wastewater MR and BN, and the actual sample has been observed under different conditions (different current densities and temperature variation). The investigation of these parameters was performed in order to establish the best conditions for removal of color and chemical oxygen demand (BOD). According to the results obtained in this study, the electrochemical oxidation processes suitable for the degradation process of color and COD in wastewater containing such textile dyes, because the electrocatalytic properties of Pt and BDD anodes consumption energy during the electrochemical oxidation of synthetic solutions AN and MR and real sample, mainly depend on the operating parameters of operation, for example, the synthetic sample of MR, energy consumption rose from 42,00kWhm-3 in 40 mAcm-2 and 25 C to 17,50 kWhm-3 in 40mAcm-2 and 40 C, from the BN went 17,83 kWhm-3 in 40mAcm and 40°C to 14,04 kWhm- 3 in 40mAcm-2 and 40 C (data estimated by the volume of treated effluent). These results clearly indicate the applicability of electrochemical treatment for removing dyes from synthetic solutions and real industrial effluents

Computabilidade no espaço dos intervalos reais: um modelo BSS intervalar

A matemática intervalar é uma teoria matemática originada na década de 60 com o objetivo de responder questões de exatidão e eficiência que surgem na prática da computação científica e na resolução de problemas numéricos. As abordagens clássicas para teoria da computabilidade tratam com problemas discretos (por exemplo, sobre os números naturais, números inteiros, strings sobre um alfabeto finito, grafos, etc.). No entanto, campos da matemática pura e aplicada tratam com problemas envolvendo números reais e números complexos. Isto acontece, por exemplo, em análise numérica, sistemas dinâmicos, geometria computacional e teoria da otimização. Assim, uma abordagem computacional para problemas contínuos é desejável, ou ainda necessária, para tratar formalmente com computações analógicas e computações científicas em geral. Na literatura existem diferentes abordagens para a computabilidade nos números reais, mas, uma importante diferença entre estas abordagens está na maneira como é representado o número real. Existem basicamente duas linhas de estudo da computabilidade no contínuo. Na primeira delas uma aproximação da saída com precisão arbitrária é computada a partir de uma aproximação razoável da entrada [Bra95]. A outra linha de pesquisa para computabilidade real foi desenvolvida por Blum, Shub e Smale [BSS89]. Nesta aproximação, as chamadas máquinas BSS, um número real é visto como uma entidade acabada e as funções computáveis são geradas a partir de uma classe de funções básicas (numa maneira similar às funções parciais recursivas). Nesta dissertação estudaremos o modelo BSS, usado para se caracterizar uma teoria da computabilidade sobre os números reais e estenderemos este para se modelar a computabilidade no espaço dos intervalos reais. Assim, aqui veremos uma aproximação para computabilidade intervalar epistemologicamente diferente da estudada por Bedregal e Acióly [Bed96, BA97a, BA97b], na qual um intervalo real é visto como o limite de intervalos racionais, e a computabilidade de uma função intervalar real depende da computabilidade de uma função sobre os intervalos racionais

Extensões ao Projeto LVWNet: mobilidade, interação com equipamentos reais, comunicação direta, e registro dinâmico de nós

Due to the constantly increasing use of wireless networks in domestic, business and industrial environments, new challenges have emerged. The prototyping of new protocols in these environments is typically restricted to simulation environments, where there is the need of double implementation, one in the simulation environment where an initial proof of concept is performed and the other one in a real environment. Also, if real environments are used, it is not trivial to create a testbed for high density wireless networks given the need to use various real equipment as well as attenuators and power reducers to try to reduce the physical space required to create these laboratories. In this context, LVWNet (Linux Virtual Wireless Network) project was originally designed to create completely virtual testbeds for IEEE 802.11 networks on the Linux operating system. This paper aims to extend the current project LVWNet, adding to it the features like the ability to interact with real wireless hardware, provides a initial mobility ability using the positioning of the nodes in a space coordinates environment based on meters, with loss calculations due to attenuation in free space, enables some scalability increase by creating an own protocol that allows the communication between nodes without an intermediate host and dynamic registration of nodes, allowing new nodes to be inserted into in already in operation network

Entre corpos reais e virtuais: reflexões da dança contemporânea para pensar o corpo na educação física

Esta pesquisa objetiva identifi car as novas confi gurações de corpo advindas da interconexão entre Dança e Tecnologia, bem como compreender de que maneiras essas confi - gurações se aproximam e contribuem para a compreensão de corpo na Educação Física. O recurso metodológico é a análise de imagens dos vídeos de dança: Digital Brazuca e Corpo Aberto. Os vídeos analisados apontam para um repertório de saberes, que podem ser problematizados na área, e contribuem para reconfi gurar a relação homem/ambiente. Nesse sentido, promovem a plasticidade e a polissemia de relações entre o carbono e o silício, e desenham outras formas de compressão do corpo que incluem a complexidade, a incerteza, a reversibilidade e a descoberta

Aplicação de tecnologias eletroquímicas (oxidação via radicais hidroxila, oxidação mediada via cloro ativo e eletrocoagulação) para o tratamento de efluentes reais ou sintéticos

In this work the degradation of real and synthetic wastewater was studied using electrochemical processes such as oxidation via hydroxyl radicals, mediated oxidation via active chlorine and electrocoagulation. The real effluent used was collected in the decanter tank of the Federal University of Rio Grande do Norte (ETE-UFRN) of Effluent Treatment Plant and the other a textile effluent dye Ácido Blue 113 (AB 113) was synthesized in the laboratory. In the electrochemical process, the effects of anode material, current density, the presence and concentration of chloride as well as the active chlorine species on site generated were evaluated. Electrodes of different compositions, Ti/Pt, Ti/Ru0,3Ti0,7O2, BDD, Pb/PbO2 and Ti/TiO2-nanotubes/PbO2 were used as anodes. These electrodes were subjected to electroanalytical analysis with the goal of checking how happen the anodic and cathodic processes across the concentrations of NaCl and supporting electrolyte used. The potential of oxygen evolution reaction were also checked. The effect of active chlorine species formed under the process efficiency was evaluated by removing the organic matter in the effluent-ETE UFRN. The wastewater treatment ETE-UFRN using Ti/Pt, DDB and Ti/Ru0,3Ti0,7O2 electrodes was evaluated, obtaining good performances. The electrochemical degradation of effluent-UFRN was able to promote the reduction of the concentration of TOC and COD in all tested anodes. However, Ti/Ru0,3Ti0,7O2 showed a considerable degradation due to active chlorine species generated on site. The results obtained from the electrochemical process in the presence of chloride were more satisfactory than those obtained in the absence. The addition of 0.021 M NaCl resulted in a faster removal of organic matter. Secondly, was prepared and characterized the electrode Ti/TiO2-nanotubes/PbO2 according to what the literature reports, however their preparation was to disk (10 cm diameter) with surface area and higher than that described by the same authors, aiming at application to textile effluent AB 113 dye. SEM images were taken to observe the growth of TiO2 nanotubes and confirm the electrodeposition of PbO2. Atomic Force Microscope was also used to confirm the formation of these nanotubes. Furthermore, was tested and found a high electrochemical stability of the electrode Ti/TiO2-nanotubes/PbO2 for applications such as long-term indicating a good electrocatalytic material. The electrochemical oxidation of AB 113 using Ti/Pt, Pb/PbO2 and Ti/TiO2-nanotubes/PbO2 and Al/Al (electrocoagulation) was also studied. However, the best color removal and COD decay were obtained when Ti/TiO2-nanotubes/PbO2 was used as the anode, removing up to 98% of color and 92,5% of COD decay. Analysis of GC/MS were performed in order to identify possible intermediates formed in the degradation of AB 113.

“Escritores da liberdade”: histórias reais de jovens que cumpriram medidas socioeducativas em meio aberto no município do Natal/RN

Such work aims to analyze aspects of the lives of adolescents, authors of Infraction, after completion of the Socio-Educational Measures in Half Open (Probation - LA and Services to the Community - PSC) in the city of Natal / RN in 2010. Thus, it become necessary to point out and consider the socio-historical determinations that permeate the lives of these young men, estimating the economic, social, political and historical aspects. We understand that these individuals experience numerous expressions of Social Issues, such as lack of opportunities, violence, unemployment, among others. In the reduction context of the State actions for the social, and investments negligible in public policies. Thus, the research aimed to identify such determinations in the lives of adolescents, young people today, and aimed to know these adolescents and analyze the family situation, socio-economic and political these, after completion of educational measures; and to evaluate the inclusion in school life and in the labor market. Therefore, we used as a methodological way the qualiquantitative research, using the procedure of 4 (four) semi-structured interviews, 9 (nine) analysis processes by configuring so documentary research, through the analysis of reports, processes and monitoring documents. The universe of analysis went adolescents who fulfilled socio-educational measures in liberty in the city of Natal / RN. The sample consisted of nine (9) young, that we follow during the mandatory curricular training, in the period of graduation in Social Work at the Federal University of Rio Grande do Norte, in 2010. The time frame of the research took place between 2010 - 2014. The results of this study indicate that the solution to problems of violence is not the reduction of criminal majority. It is necessary to take actions in ensuring rights and allow other living conditions to the children and adolescents, because, in fact, in the society there is a tendency to regression of rights. We learn that, despite all the difficulties, as: low education, access to the labor market, low income, among others, young people interviewed understand the Socio-Educational Measures such as a watershed in their lives, because, they do not practice more illicit acts, they seek a better life, they have dreams and plans for the future, and they continue writing their histories.

“Escritores da liberdade”: histórias reais de jovens que cumpriram medidas socioeducativas em meio aberto no município do Natal/RN

Such work aims to analyze aspects of the lives of adolescents, authors of Infraction, after completion of the Socio-Educational Measures in Half Open (Probation - LA and Services to the Community - PSC) in the city of Natal / RN in 2010. Thus, it become necessary to point out and consider the socio-historical determinations that permeate the lives of these young men, estimating the economic, social, political and historical aspects. We understand that these individuals experience numerous expressions of Social Issues, such as lack of opportunities, violence, unemployment, among others. In the reduction context of the State actions for the social, and investments negligible in public policies. Thus, the research aimed to identify such determinations in the lives of adolescents, young people today, and aimed to know these adolescents and analyze the family situation, socio-economic and political these, after completion of educational measures; and to evaluate the inclusion in school life and in the labor market. Therefore, we used as a methodological way the qualiquantitative research, using the procedure of 4 (four) semi-structured interviews, 9 (nine) analysis processes by configuring so documentary research, through the analysis of reports, processes and monitoring documents. The universe of analysis went adolescents who fulfilled socio-educational measures in liberty in the city of Natal / RN. The sample consisted of nine (9) young, that we follow during the mandatory curricular training, in the period of graduation in Social Work at the Federal University of Rio Grande do Norte, in 2010. The time frame of the research took place between 2010 - 2014. The results of this study indicate that the solution to problems of violence is not the reduction of criminal majority. It is necessary to take actions in ensuring rights and allow other living conditions to the children and adolescents, because, in fact, in the society there is a tendency to regression of rights. We learn that, despite all the difficulties, as: low education, access to the labor market, low income, among others, young people interviewed understand the Socio-Educational Measures such as a watershed in their lives, because, they do not practice more illicit acts, they seek a better life, they have dreams and plans for the future, and they continue writing their histories.