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 jornal Tribuna do Norte e a publicidade do crime na esfera pública (1950-1970)

The study aims to analyze the crime of the advertising process in the post-World War II period in Brazil, considering the Tribuna do Norte newspaper as one of the main vectors of this production in the public sphere of Rio Grande do Norte. The theoretical discussion is based on sociologists Jürgen Habermas and John Thompson, among others, that bring ideas about the relationship between the press and the public space. Our research in the journal is during the period from 1950, the year of the creation of this press, to 1970, in the context of AI-5 law. This period is considered the consolidation of this periodic in the populist context of Aluízio Alves, as well as the articulation with political changes after and before military coup in 1964. The publicity of crime is showed as a historical building, involving journalistic procedures, subjects and spaces. The publicity is related to commercial and political questions when some facts turned into a public event. In this sense, this research focuses on the publicity in its political dimensions. Related to the methodology, it is an empirical and qualitative study, based on literature, with a descriptive and interpretative approach, according to historian Tânia de Luca. The corpus of analyze is composed by notes, titles, news, reports, advertisements, image texts, among another textual genres. The chapters present a study about the building and changes of the populist journalism; the publicity of crime in democratic times; besides the military coup in 1964 and the changes of publicity of crime. The results of analyzes show that Tribuna do Norte, although has adopted more liberal pattern from North American presses, during the analyzed period has yet conservative and authoritative patterns from old potiguar presses. In this period, the political practice, in spite of diverse commercial interests, was an important element in the trajectory of this ambiguous journalism that has influencing, in a significant way, the production of news of crime.