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

Ajuste estrutural e educação superior no Brasil: princípios negados

SILVA, Hiran Francisco Oliveira Lopes da. A juste estruturale educação superior no Brasil: princípios negados. 206 f., 2007. Tese (Doutorado em Educação) - Universidade Federal da Paraiba, João Pessoa, 2007.

Do talão de nota fiscal ao cupom fiscal: a implantação do ECF no estado do Rio Grande do Norte e sua repercussão na arrecadação do ICMS

The present paper has aimed the analysis of a real instrument which offers great impact in the ICMS revenue: The Fiscal Voucher Emitting Equipment (ECF). In this sense, the effects of the commercial automation process in Rio Grande do Norte s ICMS revenue between 2000 and 2006 were investigated. Based on this goal, the methodology adopted was characterized as a study of quantitative, exploratory-qualitative nature, through the collecting of secondary data, provided by the State Taxation Bureau (SET). In the absence of a statistic model in the existing literature about the approached theme, we decided for the elaboration of a suitable model, with tables and graphics. As a way to observe the effects of these programs on the revenue, the comparison between the ECF users and non users, in the same period, has proved to be of great importance. We reached the conclusion that even though the growth rates amongst the activities that use the ECF had ascended in tributary revenue in the related years, from 2004 on, with the introduction of TEF, this participation presented a higher growth, which leads us to suppose that the use of this recent instrument provides a significant impact in the State effective revenue. We stand out that the collected amounts could have been even higher, if the level of adhesion to the instrument had not been so low, mainly amongst the minor entrepreneurs, which may mean a rooted defraudation in the system. In short, through the set of data obtained, it is possible to conclude that the ECF and the recent TEF have significantly influenced the ICMS revenue in the entire State all over the period that was analyzed

O progama empregador de última instância: Sua relevância em tempos de crises financeiras e sua aplicabilidade ao Brasil.

This dissertation aims to continue the work developed previously concerning the properties of the employer of last resort program (ELR) that would be able to promote a complete elimination of the involuntary unemployment from the economy, so much of the unemployment generated by structural problems as for problems of the conjuncture, as the present world financial crisis. Besides, it intends to deepen the study concerning the applicability of that program to the Brazilian economy, estimating their potential target population in the country and the cost with the workers' remuneration. It was presented the ELR theoretical-conceptual structure and a debate concerning their economic viability; the program properties that turn it more efficient than the onetary and fiscal policies (PMFs) in the fight against involuntary unemployment in times of financial crises; a study on its applicability to the Brazilian socioeconomic specificities and an estimate of their potential target population and of the annual wage cost in the country, as a whole, and in the specific case of the Northeast region and of the state of Rio Grande do Norte.

Reformas administrativas no Brasil: o caso do governo do estado do Piauí

From the 1980s, with technological development, globalization, and in a context of increasingly urgent demands, there is an international movement to modernize the state structures. Being driven by the victory of conservative governments in Britain and the U.S., this speech reform comes only to Brazil in the 1990s, the government of Fernando Henrique Cardoso. Thus, in view of the recent movement of states to implement this reform agenda in their structures this research was to identify the elements that made it possible to attempt to modernize the administrative structure of the state of Piauí in 2003, in view of the political and administrative career in which the state was entered. Seeking to clarify the problem studied here, through a case study carried out a descriptive and exploratory, using a technique of gathering data to document research and interviews semi-structured. As the lens of analysis for this study used the neo-historical and sociological institutionalism, through which it sought to identify the critical moment in which they gave the Administrative Reform of Piaui, the process of breaking with the political and administrative career that previously had being followed, and the isomorphic mechanisms that enabled this speech reform comes up to this state, mechanisms that allow the homogenization of the organizational field. In general it appears that the search for new patterns and new technologies for management by the states in Brazil is due to the context of fiscal crisis in which the states were entered, forcing them to seek alternative models of management . The process of diffusion of New Public Management agenda for the states became possible, among other factors, due to the new scenario in which was inserted into the Brazilian federal system in the second half of the 1990s, characterized by a greater articulation between the horizontalstates, where through the mechanisms of isomorphic institutional change was made possible by the absorption of the speech states reformer of the 1990s. However, due to the specificities of each region is given the experiences state unevenly. In the case of Piauí Administrative Reform only became possible due to the rearrangement of political forces in the state and the mechanisms of isomorphic institutional change, which allowed, in 2003, the state government to absorb the speech reformer

A tributação como instrumento de proteção ambiental no Brasil

The Federal Constitution of 1988 gave special treatment to the issue of the environment, raising this diffuse right to the status of a fundamental right. In order to preserve it, the constitutional order is provided with various means to this purpose, including the possibility of using taxation. Several principles both constitutional, as infraconstitucional, support the use of taxation as a legal instrument to protect the environment. There is an intense legal debate about the suitability, characteristics, purposes and principles which underlie and restrict the environmental taxation. Discussions and proposals for reform of the tax system in order to include the ecological aspect at its core have been developed. The use of taxation as a way to fund public expenditures related to environmental causes, promote the internalization of negative externalities and as a way to induce behavior to benefit the environment finds support in the Brazilian legal system. This paper seeks to demonstrate that the national tax system is fully able to act as a tool available to the state for the implementation of the fundamental right to an ecologically balanced environment, whether through the taxes fiscal role or due, mainly, through the phenomenon of extrafiscality. Also, it is intended, through doctrinal, jurisprudential analysis and concrete cases, to investigate whether the tax system can be effective in protecting the environment in the way it is currently constructed, or if there is need to proceed with changes in its structure in order to achieve this goal

Ajuste estrutural e educação superior no Brasil: princípios negados

SILVA, Hiran Francisco Oliveira Lopes da. A juste estruturale educação superior no Brasil: princípios negados. 206 f., 2007. Tese (Doutorado em Educação) - Universidade Federal da Paraiba, João Pessoa, 2007.

A implantação do emissor de cupom fiscal no Estado do Rio Grande do Norte e sua repercussão na arrecadação do ICMS

The present paper has aimed the analysis of a real instrument which offers great impact in the ICMS revenue: The Fiscal Voucher Emitting Equipment (ECF). In this sense, the effects of the commercial automation process in Rio Grande do Norte s ICMS revenue between 2000 and 2006 were investigated. Based on this goal, the methodology adopted was characterized as a study of quantitative, exploratory-qualitative nature, through the collecting of secondary data, provided by the State Taxation Bureau (SET). In the absence of a statistic model in the existing literature about the approached theme, we decided for the elaboration of a suitable model, with tables and graphics. As a way to observe the effects of these programs on the revenue, the comparison between the ECF users and non users, in the same period, has proved to be of great importance. We reached the conclusion that even though the growth rates amongst the activities that use the ECF had ascended in tributary revenue in the related years, from 2004 on, with the introduction of TEF, this participation presented a higher growth, which leads us to suppose that the use of this recent instrument provides a significant impact in the State effective revenue. We stand out that the collected amounts could have been even higher, if the level of adhesion to the instrument had not been so low, mainly amongst the minor entrepreneurs, which may mean a rooted defraudation in the system. In short, through the set of data obtained, it is possible to conclude that the ECF and the recent TEF have significantly influenced the ICMS revenue in the entire State all over the period that was analyzed