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

O processo de elaboração do plano de preservação do conjunto urbanístico de Brasília: uma representação conceitual da política de preservação urbana no DF

This research aims to provide a reflection on the preservation practices of Brasilia as Cultural Heritage in four analytical/political dimensions: conceptual, urban, political-institutional and legal. In order to do that, the preparation process for the Plan for the Preservation of Brasilia Urban Set (PPCUB) was taken as research object. This preservation plan is representative of the context which determines the relation between goals and preservation practices in the social production process of urban space. Designed by Lucio Costa in 1957, Brasilia received the Cultural Heritage title 27 years later, in 1987. It was recognized a World Heritage Site by the United Nations Educational, Scientific and Cultural (UNESCO) in the same year as it "represents a unique artistic piece of work, a masterpiece of creative genius"; and "an outstanding example of a type of construction or architectural compound that illustrates a significant stage in history" (SILVA, 2003). Brasilia’s urban conception, also recognised in the district and federal levels, gives prominence to the 'urban scales' – monumental, residential, gregarious and bucolic – as the main aspects to be preserved. Despite being an undoubted representative, Brasilia seemingly displays a contradiction. On the one hand, the essential value of the city’s urban design is acknowledged as cultural heritage at international, national and district levels. On the other hand, numerous ways of urban interventions disregard the principles of that conception. In 2012, the international Monitoring Report raised some issues which highlight the following main needs: primary need for clear definition of the urban scales’ characteristics and boundaries; definition of a legal framework that conciliates national and district laws of occupation and use of land; creation of inter-sectors executive authority with both decision-making and financial autonomy; and promotion of heritage educational programs. This report also proposes "to cancel the current process of approval conducted by PPCUB and establish a formal consultation process through a committee made up by GDF and IPHAN, which will enable the active participation of University of Brasilia, the Architects Association, ICOMOS and local organizations" (SEDHAB, 2010). Already in its drafting process, the international recommendations evidence that preserving Brasilia’s urban design conception is not among the goals to be achieved. Thus, this research highlights that the intentional nature of PPCUB’s plans does little towards realizing the current proposals.