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

O corredor cultural: espaço de materialização da exclusão social em Mossoró-RN

In contemporary society, social exclusion is an actual and pertinent theme, because it presents itself as a challenge to management and planning of the public policies. In this perspective, the thesis entitled "The Cultural Corridor: space materialization of social exclusion in Mossoró-RN" is a moment of apprehension and analysis of the local reality from the urban policy implementation that emphasized an enterprising model, which has, as the concrete space to urban renovation manifestation, the cultural complex called cultural corridor. Because of the investigation and the directional hypothesis, it is possible to say that the urban development policy implemented in Mossoró, starting from the 1990 decade, based in the model of modernizing/enterprising management, has been causing an intensification of a society parcel exclusion from the city public space, since this public policy didn't prioritized job market increasing, as well as population incomes improving, poverty and social inequality reduction, at the same proportions it promoted geographic space reorganization with directional actions to build the "spectacle city"

Registro da informação sobre nascidos vivos no nordeste: uma avaliação da evolução do SINASC entre 2000 e 2010

Os nascimentos ocorridos em uma população consistem em informação de grande valia para diversos estudos e planejamento de políticas públicas. O Sistema de informações sobre Nascidos Vivos (SINASC) representa uma promissora fonte de informação sobre o tema, uma vez que coleta continuamente e no âmbito municipal, dados sobre nascimentos. Tendo em vista a necessidade de avaliação contínua do SINASC e o panorama do declínio da fecundidade no Nordeste, objetivou-se avaliar a qualidade das informações provenientes do SINASC para o Nordeste, estados e microrregiões, nos anos 2000 e 2010, utilizando o Censo Demográfico como informação de referência, avaliando a cobertura do SINASC e identificando níveis e padrões de fecundidade. Pretendeu-se ainda verificar a relação entre os níveis de fecundidade, o grau de cobertura do SINASC e as condições socioeconômicas das microrregiões sintetizadas pelo Índice Social de Desenvolvimento Municipal (ISDM), utilizando-se a análise de cluster, associada à análise de variância (ANOVA) e o teste de Tukey. Por último, analisou-se a incompletude no preenchimento dos campos da Declaração de Nascido Vivo (DNV). De acordo com os resultados, observou-se que houve ampliação da qualidade das informações do SINASC no período estudado, resultando em uma maior aproximação das TFTs oriundas das duas fontes de dados consideradas no estudo. Maranhão e Paraíba foram os estados com maiores ganhos em cobertura das TFTs no período, e os estados do Rio Grande do Norte e Sergipe revelaram um grau de cobertura ligeiramente inferior em 2010 frente aos resultados de 2000, bem como ainda persistem várias microrregiões com TFTs oriundas do SINASC bem abaixo daquelas estimadas pelo Censo. Na verificação da associação entre o ISDM, TFTs e cobertura, a análise de cluster resultou em três agrupamentos, GrISDM A com melhores coberturas, ISDM e mais baixas TFT; GrISDM B , intermediário e GrISDM C com piores coberturas, ISDM e TFT mais altas. Notou-se a evolução das condições socioeconômicas no Nordeste, tendo o GrISDM A passado de 8% do total de microrregiões em 2000 para 37% em 2010. Reiterou-se ainda que quanto melhores as condições socioeconômicas de uma população, menores são as TFTs e melhores as coberturas do SINASC. A análise de variância apontou interações significativas entre o ano estudado versus ISDM (p-valor < 0,016) e o ano versus fonte de informação (p-valor < 0,020), e o teste Tukey apontou que não houve similaridade entre as médias das TFT das fontes Censo versus SINASC no período, fato que aponta para a captação ainda deficiente do SINASC nas microrregiões. O resultado da análise de variância da cobertura do SINASC em relação ao Censo apresentou uma interação significativa entre as variáveis UF versus Ano (p-valor < 0,0001), causada pelos estados que apresentaram queda de cobertura entre 2000 e 2010. Quanto à incompletude dos itens da DNV, evidenciou-se uma melhor coleta no período, embora alguns itens ainda careçam de atenção, como o apgar no 1º e 5º minuto e ocupação da mãe, sendo esta a que apresenta maiores percentuais de informações ignoradas. Destaca-se a possibilidade de preenchimento inconsistente nas variáveis referentes ao histórico de gestações anteriores, com o uso da informação zero inserida no lugar da informação ignorado . Concluiu-se que o SINASC é uma importante base de dados sobre nascimentos e que dispõe de dados confiáveis para o acompanhamento dos nascimentos e de seu panorama epidemiológico no Nordeste brasileiro, embora para alguns estados, assim como para algumas microrregiões, ainda faz-se necessária a ampliação da cobertura do Sistema. As informações constantes na DNV podem servir como embasamento para diversos estudos sobre as condições epidemiológicas dos nascituros e das suas mães, e dos indicadores baseados as informações dos nascimentos

Teoria da despesa pública: uma leitura ético-constitucional em busca do possível da reserva

Brazilian law passes through a crisis of effectiveness commonly attributed to the extravagance of fundamental rights and public shortage. However, public finances are not dogmatically structured to solve the conflicts around the limitations of public spending. There are ethical conditioning factors, like morality, proportionality and impartiality, however, these principles act separately, while the problem of public shortage is holistic. Also, the subjectivity of politics discretionary in the definition of public spending, which is supported in an indeterminate concept of public interest, needs material orientation about the destination of public funds, making it vulnerable to ideological manipulation, resulting in real process of catching rights. Not even the judicial activism (such as influx of constitutionalism) is shown legally appropriate. The Reserve of Possible, also presents basic ethical failure. Understanding the formation of public shortage is therefore essential for understanding the crisis of effectiveness of state responsibilities, given the significant expansion of the state duty of protection, which does not find legal technique of defense of the established interests. The premise of argument, then, part of the possibility of deducting minimal model ethical of desire to spend (public interest) according to objective parameters of the normative system. Public spending has always been treated disdainfully by the Brazilian doctrine, according to the legal character accessory assigned to the monetary cost. Nonetheless, it is the meeting point between economics and law, or is in the marrow of the problem of public shortage. Expensive Subjects to modernity, as the effectiveness of fundamental rights, pass necessarily an ethical legal system of public spending. From the ethical principles deducted from the planning, only the democratic principle guides the public spending through the approval of public spending in the complex budget process. In other words, there is an ethical distancing of economic reality in relation to state responsibilities. From the dogmatic belief of insufficiency, public spending is evaluated ethically, according to the foundations of modern constitutionalism, in search of possible of the financial reserve, certain that the ethics of public economy is a sine qua non condition for legal ethics.

Avaliação da eficiência dos investimentos do programa Inova-RN em micro e pequenas empresas Uma integração da análise envoltória de dados e índice Malmquist

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

Vulnerabilidades socioambiental na zona de proteção ambiental 9, Natal/RN

This work aims to analyze socio-environmental vulnerability in the Zone of Environmental Preservation -9, located in the northern of the city of Natal / RN. This objective was outlined when we noted a large number of households (about 2000) located in an area considered relevant in terms of environmental and social conditions, notably because of the existence of lakes, sand dunes and rivers that contribute to groundwater recharge Dunas/Barreiras Furthermore, this area is widely used for agricultural activities. The methodology used during this research is accorded to the literature review about the concept of vulnerability, consultations in public agencies for data acquisition, field research and questionnaires. Data collected from each category of vulnerability (social and environmental) were tabulated, analyzed and presented as tables, maps and texts. According to theoretical concepts and methodology of Alves (2006), Cutter (1996), Torres (2000), Acselrad (2006) e Hogan e Marandola Junior (2005; 2006; 2007), the research is structured in the preparation of an environmental diagnosis of the neighborhoods of Blue Lagoon and Pajuçara and subsequent analysis of socio-environmental vulnerability in the Zone of Environmental Preservation -9, especially Area 1, 2 and 3.There was a variation in results between the social vulnerability and environmental vulnerability categories for each area of the Zone of Environmental Preservation -9. However, the crossing between the two categories above showed that Area 3 had the highest level of environmental vulnerability, followed by Area 1. On the other hand, the Area 2 was considered of minor environmental vulnerability. In this sense, this work presents relevant subsidies to the planning of public policies, to identify and characterize the critical areas with high socio-environmental vulnerability

Processo de planejamento estratégico em universidade pública: o caso da Universidade Federal do Pará

The goal of this research is to check if the strategic planning developed between 2001 and 2009 into the State University of Para (Universidade Federal do Pará - UFPA) was consolidated into its Academic Centers as a management practice. To this end, we identified the planning formalization degree of the Academic Centers, the conceived tools for the planning, the conception and the methodological process used in the tools elaboration, as also its implementation. The research used a qualitative approach: it is descriptive and it uses the case study technique. The data were gathered from primary and secondary sources, through bibliography, documents, and field researches through semi-structure interviews. The analysis and data interpretation were done by each investigated Academic Center from the analytics categories guided by the specifics goals. We used theoretic fundamental based principles and the university as a study empiric reference based on its structure analysis, organizational processes and institutional strategic plan. We inspected how the strategic planning process was developed throughout the fixed period and how the investigated Academic Centers are from the collected documents and interviews. The theoretical foundation was built from three axis: the Brazilian undergraduate and posgraduate education system; the university itself including its singularity and complexity as an organization; and the planning as a strategic management process. The main results show us that the UFPA has updated regulatory milestones, presenting organizational structure, laws, instructions, manuals and deployed management model that give the strategic planning development conditions beyond its administration, i. e., into its Academic Centers. The centers also present those established milestones and develop the basic planning processes of the institution. Those processes are conceived based on the institutional strategic planning and the managers mainly use the procedural orientation defined by the university management, from where the conceptual foundation is originated and propagated. According to the literature and to the research done in this work, we can conclude that the Academic Centers from the UFPA developed the strategic planning practice. This planning is organized and founded and guided the plans and decisions which avoided the disordered management and, according to the managers, allowed the advances and performance improvement. We can conclude that the UFPA built an important foundation with respect to the management professionalization. On the other hand, we can not conclude that the management practice is consolidated since there are weaknesses into the structuring of the technical teams and there is not any management tool for the implementation of the elaborated plans

Qualidade nutricional dos cardápios em escolas públicas e alcance às metas do programa nacional de alimentação escolar em município do nordeste brasileiro

O Programa Nacional de Alimentação Escolar tem como objetivo atender as necessidades nutricionais dos alunos durante sua permanência em sala de aula, contribuindo para o crescimento, o desenvolvimento, o rendimento escolar e a formação de hábitos alimentares saudáveis. Diante da relevância social e considerando os princípios do direito humano da alimentação adequada e da segurança alimentar, é fundamental o monitoramento da execução e consecução das metas nutricionais estabelecidas pelo programa. Desta forma, este estudo teve como objetivos analisar a qualidade nutricional dos cardápios ofertados em escolas públicas de um município rural do Nordeste brasileiro, quanto à composição nutricional, custo com gêneros alimentícios, nível de adesão dos escolares às refeições oferecidas e atendimento às recomendações nutricionais do Programa Nacional de Alimentação Escolar. Foi desenvolvido estudo transversal, realizado com 473 escolares, em Nísia Floresta, município do Estado do Rio Grande do Norte. A frequência de consumo semanal da alimentação escolar foi analisado segundo o padrão adotado por Sturion et al., que classifica o nível de adesão em: efetiva (quatro a cinco dias), média (dois a três dias) e baixa (um dia). Analisou-se 64 preparações da alimentação escolar, eleitas de forma aleatória por conglomerado, avaliadas quanto à energia, macronutrientes e micronutrientes (vitaminas A e C, ferro, zinco, magnésio e cálcio). Utilizaram-se como parâmetros as recomendações nutricionais estabelecidas pelo programa (2009), para atender 20% das necessidades nutricionais diárias, considerando as faixas etárias de 6 a 10, 11 a 15 e 16 a 18 anos. Calculou-se o custo das preparações servidas com base na licitação realizada no município. A associação entre adesão e extratos etários foi investigada utilizando a análise de correlação. A energia oferecida pelos cardápios foi inferior a recomendação em até 50%. As refeições atingiram, em média, 249,34 kcal (±64,43). Observaram-se preparações com inadequação dos macronutrientes e micronutrientes, exceto para proteínas (102,3%) e lipídios (100,1%), na faixa etária ix de 6 a 10 anos. O custo das preparações foi R$ 0,53 (±0,16), sendo provenientes 56,6% de recursos federais e 43,4% da contrapartida municipal, com essencialidade de recursos municipais no provimento do custo. Quanto à adesão, 93,9% dos escolares informaram consumir os lanches. Para o nível de adesão, obtiveram-se: 67,2% efetiva, 21,8% média e 4,9% baixa. Foi encontrada associação significativa entre as variáveis adesão e idade (χ2 = 89,36; GL=6; P < 0,001), sendo a baixa adesão encontrada, sobretudo, na faixa de 16 aos 18 anos. Os cardápios ofertados não atingem as metas do Programa Nacional de Alimentação Escolar, favorecendo a insegurança alimentar, especialmente aos adolescentes. Portanto, há necessidade de reformulações, planejamento, e implantação de refeições diferenciadas e adequadas às distintas faixas e factíveis de execução

Políticas públicas e associativismo no RN: experiências populares

Rural Popular experiences, socially organized on the constructions of the dams at Espinharas River, Serra Negra do Norte, which have been investigated, have reached in positive results. Several institutions, such as the City and State Power, multilaterals, governmental and non-governmental financial organizations, commonly refer to the success of such experiences. What success are they referring to? Is it recognized by family rural workers? What about institutional parts, how do they evaluate such experience? Is there legal continuity on such association structure? What kinds of gains have there been with such experiences? Has the association structure become any stronger? In search for demystifying the process, it has been made a research on classic and contemporaneous authors, as well as the interview of ten institutional parts, and twenty rural parts involved on the process, as well as the analysis of thirty-eight of the associations. It was concluded that the applied social public policies had resulted in heterogeneous social-economical process that has fulfilled the first step of a planning (not yet documented, but know by some institutional parts which lead, and still lead such social initiative). In the coming years the associations are to have a great potential for development, with the dams, as well as other projects. This persistence and external support, when integrated may have great deeds come to reality

Planejamento em saúde no Brasil: convergências e divergências entre instâncias de gestão

Trata-se de uma investigação que busca revelar convergências e divergências no processo de planificação da Política Pública de Saúde, com foco primordial na participação dos organismos de representação social na consolidação do Sistema Único (SUS), destacando a Conferência Nacional de Saúde CNS, instância que deve ter participação obrigatória na formulação de recomendações para essa política estatal. Considera que a planificação reúne elementos de concepção jurídica, técnica e política para a elaboração dos documentos intitulados Planos Nacionais de Saúde PNS. A partir de pesquisa qualitativa de base documental e argumentação com apoio de Cartografia Simbólica, põe em exame o processo de elaboração e o teor presente nos relatórios da 12ª (2003), 13ª (2007) e 14ª CNS (2011), alinhando seus eixos, diretrizes e prioridades nos correspondentes PNS nos quadriênios 2004-2007, 2008-2011 e 2012-2015. A escolha desses instrumentos, na temporalidade sugerida, tem por esteio o período em que a implantação do sistema de Planejamento do SUS PlanejaSUS, orienta normativa e tecnicamente a elaboração do PNS, tendo como uma de suas referências o que foi emanado das conferências. Propõe-se verificar as tensões existentes entre momentos distintos da definição das prioridades elencadas nas políticas públicas de saúde à luz das contribuições teóricas sobre a concepção do Estado, numa visão contemporânea associada à sua dinâmica de atuação vinculada ao modo de produção e acumulação capitalista; sobre a metodologia do Planejamento Estratégico com base na participação de atores diversos; e ainda, na análise sobre a expressão desse participacionismo na ótica dos processos democráticos representativos no SUS. Na confecção dos mapas cartográficos foi proposta a correlação entre os conteúdos dos Relatórios das 12ª a 14ª conferências de saúde com o que está expresso nas prioridades constantes nos Planos Nacionais de Saúde (2004 a 2007, 2008 a 2011 e 2012 a 2015), verificando-se aproximações e distanciamentos existentes entre o que expressa a sociedade e a política governamental. Conclui-se que, do exame crítico entre as diretrizes e prioridades contidas no acervo documental existente e sua metodologia de construção, com fundamento na argumentação do aporte teórico trabalhado, são verificadas tensões e harmonizações que revelam pontos convergentes e dissonantes das pactuações e consensos entre os atores sociais representantes dos segmentos, no qual critério da representatividade condiciona a defesa de opiniões, interesses e prioridades, de modo diverso para os que estão implicados nesse processo de planificação

Direito à moradia em cidades sustentáveis: parâmetros de políticas públicas habitacionais Natal 2013

The right to housing is included in several international human rights instruments and in Brazilian legal system integrates the constitutional catalog of fundamental social rights (art. 6) and urban development policy (art. 182 and 183). Besides, it is for all federative governments its effectiveness by building programs and improvement of housing conditions and sanitation (art. 23, IX), which justifies the investment in urban planning and public policy of housing affordability because they are tools for achieving this right. Newer strategies in this area have been based on tax incentives, combined with the mortgage as a way to induce the construction of new housing units or reform those in a precarious situation. However, there is still a deficit households and environmental soundness, compounded with the formation of informal settlements. Consequently, we need constant reflections on the issue, in order to identify parameters that actually guide their housing policies in order to meet the constitutional social functions of the city and ensure well-begins of its citizens (art. 182). On the other hand, the intervention of the government in this segment can not only see the availability of the home itself, but also the quality of your extension or surroundings, observing aspects related to environmental sanitation, urban mobility, leisure and services essential health, education and social assistance. It appears that the smoothness and efficiency of a housing policy condition to the concept of adequate housing, in other words, structurally safe, comfortable and environmentally legally legitimate, viable from the extensive coordination with other public policies. Only to compliance with this guideline, it is possible to realize the right to housing in sustainable cities

Planejamento dos recursos hídricos da bacia hidrográfica do rio Seridó, no Rio Grande do Norte

The present research has the purpose of planning the management of the water resources of the Seridó River watershed, in the state of Rio Grande do Norte, Brazil. It has an emphasis on the amount of surface water available in this region, to provide a sustainable water supply. Based on data and information collected from public departments responsible for the management of the water resources of the Rio Grande do Norte state, well as on researches related to water resources , a watershed balance was done, and the results suggested the transposition of the waters from the Piranhas-Açu river watershed taken from the Oiticica and Armando Ribeiro Gonçalves reservoirs, integrated with the construction of 2 hidroelectrical plants and 2 elevation stations, to pump the amount of water needed to the expected demand in some public dams of the region until 2020. So, with the use of the surface water potential that exists in the region, it was demonstrated that, on the contrary of the public policies implemented in the past and in the current by the federal and state realm, it is possible to supply the currently water demands and also the future ones, in a sustainable way, without the need of importing outter water to the respective watershed. Finally, it was proposed the implementation of the Water Resources Plan in the Seridó region WRPS, aiming at providing an auto-sustainable development by significantly diminishing the effects of the dry seasons in that region, by considering the economic, social and environmental sustainability