Política de formação docente na América Latina :Argentina, Brasil e Chile

This work aims at studying the policies of teaching training and their impact in the actors and in the education systems of the countries in which these policies were implemented into the context of neoliberal reforms. We particularly studied these policies in three Latin America countries: Argentina, Brazil and Chile. The policies studied here are the ones implemented from the 90 s. However, the horizon of this study is at the beginning of the 80 s, period that starts one of the four intervention initiatives of education here studied: The Main Project of Education For Latin America and Caribbean (PROMEDLAC), which in 2002 goes into a new stage and it is called Regional Project of Education for Latin America and Caribbean (PRELAC), worked out by UNESCO as a request of government representatives of countries of the region, based on the suggestions of Declaration of Mexico , signed by them in 1979. These suggestions will be in the base of the other three initiatives: The Education For All (EPT); Ibero-American Conferences of Education (CIE) and The Hemisphere Action Plan of Education (PAHE), whose documents are the base to the production of an abundant legislation and normatization on education that created the parameters on which the policies of education reforms were worked out and implemented and the dynamism of our education systems from the last two decades of the twentieth century on. All these initiatives intend to work with objectives, projects and programs that, in some cases, in isolation or in groups, are under influence of their actions in a way that frequently it is difficult to identify which of them is the main responsible for some advances. It is important to stand out that not all of the suggestions produced by these initiatives were implemented as policies, and many of them to be implemented were changed in such a way that they were distorted, even they were a result of a multilateral deal, each country gave to them its own interpretation. Moreover, in all these processes the teaching entities had and keep having a fundamental role. The evidences, result of the evaluations of each initiative, show that education policies implemented produced advances in several aspects. They are still not the ideal ones, in truth, but they do exist. In relation to the teaching questions, there were and are still being implemented multiples and varied actions that did not have the expected impact in the education systems of the countries, objects of this study, but, many of them that go on, are promising and start to have a positive impact into the education systems. Even so, the teaching subject matter, even playing a central role in the agenda of all countries of the region, still represents one of the big challenges to the advance and improvement of our education systems

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

A Constituição Federal de 1988 e a integração regional : o desafio da harmonização tributária

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

Compartimentação política do território: uma análise do processo no Curimataú oriental Paraibano

During the 1980‟s, the Brazilian State has undergone a process of redemocratization, causing a profund change in the political and institutional organization of the country. That reorientation of the Brazilian federative structure had as normative framework the enactment of the federal Constitution of 1988, occuring after its enactment a considerable political opening under the cloak of new democratic arrangements of tax and fiscal decentralization, which generated a new federative order, especially with regard to municipalities. Such institutions contributed to the creation of several new municipalities, involving, directly, changes in the structure of national territory, driven by the political context. This case was notoriouns in the 1990s, increased in the country's municipal mesh and spread all over the states of the federation. The Paraíba State was integrated in this context, creating in this period, 52 new municipalities. In the perspective, it will seek to understand the purpose that sustained this process of fragmentation of Paraíba state territory. For this purpose was made use of several bibliographies, secondary data, documentary sources and research in locus of the municipalities of Casserengue and Riachão, located in the Paraíba‟s Curimataú Oriental microregion, which were selected as a focus for specific analysis of the event. It is understood, however, that the production of municipalities, includes several intentions through political appropriation of the territory, although, being permeated by the Institutional