Desvios de finalidade no Direito Constitucional Tributário brasileiro: aspectos estruturais e teleológicos da tributação na Constituição Federal de 1988

This work deals with considerations regarding common types of tax misuse that are present in the 1988 Brazilian Constitution. Thus, the work aims to unveil dogmatic features present in these practices that are considered illegal and are beset with vices such as power misusage. The research also aims to acknowledge the unconstitutionality issues regarding other guidance on behalf of goods that are responsible for the gradual positive approach realized by the 1988 Brazilian Federal Constitution. Thus, the work systematically used methodological procedures that aim to interpret the logical premises present as in the structure proposed by incidence rule matrix as in Ihering´s correction criteria considered as effective in itself. This is done also considering themes such as the Brazilian Public Tax legal matters. The work also performs a teleological debate of the Brazilian National Tax System as well as other related themes. It is understood that power misusage or any regards increase in aliquots. This can be observed in the quantitative criteria present in central aspects regarding taxes that are described in the constitutional regime either regulatory or induced nature, such as §1º, of the normative information present in article number 153 which is considered predominantly as tax raising such as pointed out in the 1988 Brazilian Constitution. On the other hand, it is seen that the type of misguidance with goods is understood as a practice that deviates as well as cuts connection with (rectius, unattaches) tax resources that are gathered and destined to specific constitutional purposes. At the end, the work deals with issues that aim to identify possible causes that lead to the use of norms and patterns that regulate such deviations. The research emphasizes ratio issues that are present in tax inspection proposals and invalidation that aim to restore the logical compatibility of these normative actions included in the Constitutional Tax Legal matters that was put forth by the 1988 Brazilian Federal Constitution

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

Contribuição ao estudo da isonomia na tributação sob a perspectiva da ordem econômica

The study aims to investigate the limits of state intervention via induction on Economic Order, especially in cases regarding tax equality, through the analysis of their effects on economic development and on free competition from the perspective of economic efficiency and the Constitution. Thus, the work seeks to demonstrate that the achievement of equality in taxation is important in that it strengthens the economic relations in terms of efficiency, protects competition and fosters economic development to reduce regional and social inequalities and other constitutional desiderata. A dissertation is characterized by interdisciplinarity and was divided into two parts. The first is to discuss the legal meaning of equality from the doctrinal analysis of the principle and the relationship between equality and justice in the economic sense without rejecting its philosophical content. It is noteworthy that hermeneutics and the philosophy of language are useful tools for achieving equality in presenting the pragmatic methodologies applicable to the subject in terms of corrective justice. Based on these general assumptions, is going to study the tax equality and their characteristics, the corollary of the ability to pay and its relation to the economic capacity and the issue of progressivity in taxation as an ideal of distributive justice. The second part concerns the legal foundations of Economic Order and its relation to extrafiscality as a means of economic regulation in order to investigate the efficiency of this induction in order to promote economic development, free competition and tax equality itself to reduce inequalities and distributing wealth. Within this context, we investigated the scope of the constitutional principles of economic order, free enterprise and free competition, and favored differential treatment for small and medium enterprises, the issue of regional development for the reduction of regional and social inequalities, the problem the "fiscal war" and finally the efficiency from the perspective of Economic Analysis of Law

Maturidade em gerenciamento de projetos no contexto da gestão estratégica no setor público: análise na Secretaria de Estado da Tributação do Rio Grande do Norte

This paperwork attempts to measure the project management maturity in the State Department of Taxation in Rio Grande do Norte. Project management has shown to be a critical component to any organization success, as the projects are directly related to a set of activities resulting into organizational innovations such as products, services and processes; and its improvement is directly aligned with the strategic management. Methodologically, this paperwork uses both a quantitative and qualitative approach that will be applied to the coordinators, sub-coordinators, and directors of the Regional Offices of the State Department of Taxation. In the theoretical reference it is about the public management and analyzes the strategic management in contemporary public administration. Presents the maturity in project management is by discussing the main models: CMM, Capability Maturity Model; PMMM, Project Management Maturity Model; OPM3, Organization Project Maturity Model and the Prado-MMGP, Modelo de Maturidade em Gerenciamento de Projetos. From this analysis, considering attributes as an aid in taking strategic positioning, access to the model, possibility of benchmarking and continuous improvement, the Prado-MMGP model was the most appropriate for this research process. It has been proved that the State Department of Taxation shows a very low project management maturity level. Regarding the acceptance of the maturity dimensions by the State Department, it is still in an early developmental stage, as one of the dimensions showed a poor performance while the rest showed a regular one. In contrast with similar organizations, the maturity results have shown to be below the national average. The maturity assessment enables in the institution the implementation of a plan for institutional growth with the creation of sector strategic and project management

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

The ileum as a determinant organ of the functional liver cell mass in rats

PURPOSE: To evaluate if the ileum resection changes the functioning liver cell mass, the hepatic metabolism and the biodistribution of radiopharmaceutical in rats. METHODS: Twelve Wistar rats weighing 285g±34g were randomly divided into the ileum resection group (n = 6) and sham group rats (n = 6). After 30 days, they were anesthetized and 0.1mL of 99m-Tc-phytate(0.66MBq) was injected via femoral vein. After 30 minutes, blood samples were collected for red blood cells radioactive labeling and serum ALT, AST and gammaGT. Liver samples were used for 99m-Tc-phytatepercentage of radioactivity/gram of tissue and histopathology. Student’s t test was used with significance 0.05. RESULTS: There was a higher uptake of 99m-Tc-phytate in the liver of sham rats, compared to the ileum resection group (p<0.05). GammaGT, ALT and AST were increased in ileum resection rats compared to sham (p<0.05). The he patocytes count was significantly lower in ileum resection group than in sham (p<0.05). Liver: body mass ratio was lower in experimental animals than in sham group (p<0.05). CONCLUSION: These data support that the ileum has important role in liver function and liver mass regulation, and they have potential clinical implications regarding the pathogenesis of liver injury following lower bowel resection.

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 Plano Diretor como instrumento de gestão da cidade: o caso da cidade de Fortaleza/CE

According to article 182 of the Brazilian Federal Constitution, cities should perform social function, what brings the concept that the city should be a place for one to live well. For that to happen, it should be well administered by its public managers. However, so that there is a sound administration, one that really performs that social function, there must be, first, an efficient planning. We understand that such a thing occurs when the master plan is the main planning instrument of a city and serves as basis for its administration. We notice, however, that in most of the cities the master plan is formulated as a law that regulates urban planning but that both the population and the government most of the times are not aware of its importance concerning the relevant issues related to municipal administration, such as its relationship with the economy, taxation, the social issue, land use regulation, and, in summary, with all the aspects that constitute and that a municipal government should manage in the best possible way. One also knows that, in general, the attempt of city planning has always been connected to the duration of a mandate and that way public managers many times implement restricted measures aiming to just attain a political-electoral objective and publicizing their administration. That implies actions and works that in some cases have negative impacts or ones that cannot be removed from the cities. This study intends to show that the master plan should be the planning instrument guiding the municipal administration but that, however, what we note is a lack of connection between that instrument and the government guidelines of the municipal managers. In order to study what happens to the cities that have a planning which is not taken into account in its administration, we will use the city of Fortaleza, capital of the State of Ceará as a case study. Historically, in Fortaleza the public managers have seldom decided to administer the city in according to the master plans developed for it. We should emphasize that planning begins in the city quite late and until the current days it is being substituted by temporary measures. Through the analysis of the planning process and of the urban management of the city of Fortaleza, especially the master plans predicted since 1933, we explain that if such plans had been implemented, they could have been important tools for its administration to attain a social function, becoming therefore a place for one to live well

Normas tributárias indutoras na concretização do princípio constitucional da redução das desigualdades sociais e regionais

The Federal Constitution states that the reduction of social and regional inequalities is one of the goals to be achieved by the Brasilian State. The economic constitution states that the national economy must be developed so as to achieve, amongst other objectives, the reduction of those inequalities. In this paper, we aim to demonstrate the duty, imposed by the Constitution to the State, of acting in the national economy so as to promote the achievement of the constitutional goals, among wich we highlight the reduction of inequalities. One of the instruments that can be used by the State to achieve this objective is its fiscal policy. It is also an aim in this paper to demonstrate that inducing tax norms can be used by the State, because it can encourage the economic agents to bring about the reduction of social and regional inequalities. Therefore, after bibliographic and jurisprudential research, we conclude that the duty, imposed to the State, of acting in the national economy so as to promote the achievement of the constitutional goals exists. We also conclude that this acting must be planed and constant, because the consequences are slow and that, within the limits of the constitution, the inducing tax norms can be an instrument for the State in order to reduct the social and regional inequalities

A concretização do princípio da igualdade em matéria tributária por meio de sentenças aditivas

This work aims to study the additive decisions, a type of juridical interpretation developed in foreign legal systems and which are known in Italy as adittive sentences. Thefore, this dissertation is based on theorical studies developed around the subject in Italy and Brazil. Considering the fact that the fundamental rights face a problem of implementation, being decreased its normative force when there are legislative partial omissions lacking constitutional justification creating privileges to certain individuals or social/economical groups over others, the method of additive interpretation according to the Constitution can be used in order to realize the principle of equality. In tax matters the subject is even more relevant in the way that it represents an important role in the economy. Partial legislative omissions can generate inequalities, favoring certain taxpayers in relation to others in similar legal situation. In these cases the privilege may have a negative impact on economic order restricting values related to the basis of market competition. On those occasions, Brazilian Judges and Courts must exercise their constitutional jurisdiction in order to expand the effects of the legislative omissions, based on the principle of equality by extending the standard to equal tax situations in order to maintain neutrality in taxation

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

Impacto do abastecimento irregular de água nos altos índices de dengue

Dengue fever is an infectious disease that causes thousands of deaths each year in Brazil and other tropical countries. This work demonstrates that the irregularity in the supply of water by public water supply systems is a major factor that contributes to the proliferation of breeding sites of the mosquito that transmits dengue, due to the impossibility of removing water storage tanks. 31 points in the water supply network in thirteen districts of Natal, Brazil, were monitored by the installation of pressure gauges type Datalogger. The data about pressure showed deficiency in water supplies in many neighborhoods, forcing residents to accumulate water in tanks at ground level. In addition, It was observed that in neighborhoods with regular water supply, Infestation Index per type of container (ITR) of type A2 (Deposit ground level) was 0.00% and where there were failures in the supply of water , the ITR was high (above 50%). We believe that policies to combat dengue in Brazil should be reassessed so that more resources can be directed to the improvement of water supply systems and supply companies should be blamed for the problem too

Avaliação da flotação por ar dissolvido no polimento de efluentes de lagoa de estabilização

Experience in the use of stabilization ponds shows that this is a system with low cost, easy operation and maintenance and suitable for tropical countries. One of its disadvantages is due to high concentrations of suspended solids, mainly due to algal biomass in the effluents. Accordingly, the dissolved air flotation has been shown to be an efficient post-treatment technology. However, the efficiency of this process is related to coagulation and flocculation steps, as well as the adjustment of the involved variables in the process. The objective of this work was to evaluate the algae removal efficiency from wastewater stabilization ponds and the influence of the factors involved in the process using dissolved air flotation. For this, we used primary facultative and maturation effluents of ETE Ponta Negra in Natal. We did tests of coagulation, flocculation and flotation with the samples, using the equipment flotatest. In this process were tested coagulants aluminum sulfate and ferric chloride, and varied the factors pH, coagulant concentration, polymer concentration and rate of recirculation. At the end of the experiments were analyzed turbidity, suspended solids, color, COD and chlorophyll "a". These results were submitted to descriptive statistics to verify the efficiency of the process in general, and regression analysis to identify models that describe the process and demonstrate the factors that have greater influence on flotation. After step methodology, high values were found removal efficiency of suspended solids, reaching values greater than 90% in the best cases. It was concluded that flotation is more efficient in the facultative pond effluent using ferric chloride, and the variability of algae may negatively influence the process. Regression analyzes showed that pH is the most influential variable in the coagulation-flocculation-flotation, and its optimal value among the tested is 5.5 for both coagulants

Avaliação da influência da matéria orgânica, na determinação quantitativa de metais em amostras de sedimento, por espectrometria de absorção atômica e análise de metais traços por fluorescência de raios-X

The proposal of this work is to evaluate the influence of the organic matter on the results of the analyses of the metals (Zn, Pb, Al, Cu, Cr, Fe, Cd e Ni) for Atomic Absorption Spectrometry (AAS), so much in the extraction stage as in the reading using for that the chemometrics. They were used for this study sample of bottom sediment collected in river Jundiaí in the vicinity of the city of Macaíba-RN, commercial humus and water of the station of treatment of sewer of UFRN. Through the analyses accomplished by EAA it was verified that the interference of the organic matter happens in the extraction stage and not in the reading. With relationship to the technique of X Ray Fluorescence Spectrometry (XRFS), the present work has as intended to evaluate the viability of this technique for quantitative analysis of trace metals (Cr, Ni, Cu, Zn, Rb, Sr and Pb) in having leached obtained starting from the extraction with acqua regia for an aqueous solution. The used samples constitute the fine fraction (<0.063 mm) of sediments of swamp of the river Jundiaí. The preparation of tablets pressed starting from the dry residue of those leached it allowed your analysis in the solid form. This preliminary study shows that, in the case of the digestion chemistry partially of the fine fractions of bottom sediments used for environmental studies, the technique of applied EFRX to the analysis of dry residues starting from having leached with acqua regia, compared her it analyzes of the leached with ICP-OES, it presents relative mistakes for Cu, Pb, Sr and Zn below 10%

Estudo das características magnéticas e absorvedoras das ferritas de nizn, niznmn, mnzn, nimg, nicuzn e nicuznmg obtidas via método do citrato precursor

Were synthesized systems Ni0,5Zn0,5Fe2O4, i0,2Zn0,5Mn0,3Fe2O4, Mn0,5Zn0,5Fe2O4, Ni0,5Mg0,5Fe2O4, Ni0,2Cu0,3Zn0,5Fe2O4 and Ni0,2Cu0,3Zn0,5Mg0,08Fe2O4, the precursors citrate method. The decomposition of the precursors was studied by thermogravimetric analysis and spectroscopy in the infrared region, the temperature of 350°C/3h. The evolution of the phases formed after calcinations at 350, 500, 900 and 1100ºC/3h was accompanied by X-ray diffraction using the Rietveld refinement to better identify the structures formed. The materials were also analyzed by scanning electron microscopy, magnetic measurements and analysis of the reflectivity of the material. The samples calcined at different temperatures showed an increase of crystallinity with increasing calcination temperature, verifying that for some compositions at temperatures above 500°C precipitates of second phase such as hematite and CuO. The compositions of manganese present in the structure diffusion processes slower due to the ionic radius of manganese is greater than for other ions substitutes, a fact that delays the stabilization of spinel structure and promotes the precipitation of second phase. The compositions presented with copper precipitation CuO phase at a temperature of 900 and 1100ºC/3h This occurs according to the literature because the concentration of copper in the structure is greater than 0.25 mol%. The magnetic measurements revealed features of a soft ferrimagnetic material, resulting in better magnetic properties for the NiZn ferrite and NiCuZnMg at high temperatures. The reflectivity measurements showed greater absorption of electromagnetic radiation in the microwave band for the samples calcined at 1100ºC/3h, which has higher crystallite size and consequently the formation of multi-domain, increasing the magnetization of the material. The results of absorption agreed with the magnetic measurements, indicating among the ferrites studied, those of NiZn and NiCuZnMg as better absorbing the incident radiation.