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

Iniciativa popular na concretização do direito fundamental à democracia

The Participatory Democracy is disseminated throughout the Principle of Popular Sovereignty. Since it spurs the participation of the people in the exercise of political power, it emerges as a conciliatory alternative to the Representative Regime - one of questionable legitimacy in account of the distortion it causes on the will of the public. It does so specially vis-à-vis the legislative, where the law is created. It s known that our Constitution (arts. 1º e 14, CF/88) provides for the means through which the members of the public may take part in the political process of the country, for it consecrates the plebiscite, the referendum and the popular initiative, all of them incipiently regulated by the Lei nº 9.709/98. It s our task, thus, to inquire, through deductive reasoning as well as the legal exegeses, the enforceability of the Popular Initiative as a means of popular emancipation, given that it enables the citizens to conscientiously participate in the public sphere. It has also an educational ethos which builds the capacity of individual to act, and, therefore, through thoughtful choices, enhance the legal system. Furthermore, the Lei da Ficha Limpa (LC nº 135/2010) surely represents a milestone in the Brazilian political history, since it accrued from a new way of social interaction allowed by the usage of communication technology on the pursuit of political morality. As a matter of fact, this bill is a clear example of how a legal act was legitimately proposed through Public Initiative. Hence, it s beneficial to actually make use of the Public Initiative, under the influence of the New Constitutional Hermeneutics, with a view to supporting social claims and promoting a dialogical relationship with the State in order to help it in the decisionmaking process. Thereat, we can achieve important civic spaces through which the fundamental right to democracy shall be materialized, tearing apart the old paradigms of inequality and, thus, promoting social justice

A constituição desmilitarizada: democratização e reforma do sistema constitucional de segurança pública

The normative construction of the public security system in the Constituent Assembly of 1987-1988 preserved paradoxical normative space, the military police linked to the Army with a restrictive legal statute of the police offices citizenship through a hierarchical and disciplinary model that is anachronistic. This research originates from the following problem: How is it possible to tailor the constitutional system of public safety, specifically the Military Police, according to the democratic paradigms constructed by the Constituent from 1988 and carry the right to public safety under these molds? The militarists limitations of the Constitution allowed the growing militarization of police departments, organizational culture and authoritarian institutional practices. Underlying this, the problems related to difficulties in realization of Right to Public Safety, the strikes of the military police, the incomplete policy cycle started demanding from the constitutional-legal system appropriate responses. Utilizing the dialogical method and an interdisciplinary approach to the subject, and theoretically grounded in overcoming of the constitutional normativist juspositivism.It was found that the constructed infraconstitutional legislation was insufficient to supply the systemic shortcomings of constitutional law, when looking to create a single system of public security without giving due scope to the federal principle and expand the autonomy the Federated States, and even grant democratic legal status to the military police. Formal legal limits imposed by the Constitution constructed a legal anachronism, the military police. Thus, a democratic reading of military police institutions becomes inconceivable its existence in the constitutional regulatory environment. Thus, reform the Constitution in order to demilitarize the police and conduct a normative redesign of the public security system is fundamental to Brazilian constitutional democracy

Estratégia pública de gestão ambiental :uma contribuição para a realização de eventos públicos

The present study is included in the environmental international theme, approaching the search for the environmental conformity in public events. It describes the main environmental impacts, objects of the study Sound Disturbances, implications concerning the increase in the Volume of Traffic and in the volume of Solid Residues generated in the surroundings of the event. The methodology used consists of the report of the case study of the festivity called Carnatal, held in Natal/RN, in December of 2001. As a work method, it was used a quantitative evaluation of the sound intensity level, according to the effective legislation, an electronic count of volume of traffic and an evaluation of the productive performance of the means of production of public urban sanitation company used in the event. The results pinpoint the recognition of the impacts generated by the event and the proposition of a Program of Environmental Management, aiming at, in addition to the establishment of the instruments and goals for the mitigation of the impacts, defining the role of the social actors in the search for the environmental conformity of festivities

Análise da toxicidade no açude Riacho da Cachoeira, Lajes Pintadas (RN): um desafio interdisciplinar

Contamination by complex mixtures of various origins has been explored and studied for decades. Radon is a naturally occurring environmental contaminant that causes carcinogenic effects. These emissions can cause mutations in the lung tissue, which can initiate a carcinogenic process. Thus the dam Creek Falls, located in the municipality of Lajes Pintadas, was chosen for the development of this study, since cancer rates in the region reach 9% of the population annually, with this, the main objective of this study was evaluate the mutagenicity and toxicity of Riacho da Cachoeira damunder the influence of radon. The methodology ecotoxicological tests were performed with Ceriodaphinia dubia, as well as tests with Tradescantia pallida genotoxicologicos and Oreochromis niloticus. To understand how the population of Pintadas Slabs realizes the environment, we performed a study of environmental perception. The test results indicated that the reservoir water is toxic to test organimos exposed, found heavy metals, chloride, total and fecal coliforms as well as radon levels above the maximum allowed under Brazilian law. These results can be justified because it is so complex samples composed of different compounds that interact only with each other or causing synergistic effects. It was concluded that the dam Creek Waterfall, is contaminated with radon, as well as heavy metals, coliforms and chloride, causing toxic effects to the natural community. Thus, further studies should be performed with the human population of the region, to verify that the high rates of cancer in the population of the municipality may be linked to the presence of natural radiation. Thus, it is expected that the competent bodies that administer the municipality of Lajes Pintadas take reasonable steps to minimize risks and ensure the health of the community that still makes use of the weir