Fiscal policy contradiction: a perspective on Brazil and Mexico

The aim of this paper is to discuss the quality of fiscal policy in Brazil and Mexico and investigate whether fiscal policy influence is favorable to reduce the unemployment rate. Public spending, which has a positive effect on the level of employment when results in additional aggregate demand, may cause a negative effect on employment, if its financing depends on persistent high interest rates. Brazil and Mexico have engaged in a long effort to control public spending and to reduce the public deficit to zero. Does this policy bring a positive result to the economic activity no matter how actual public deficit has been financed? We select variables related to public budget as public sector borrowing requirements, taxes, public debt and others to form a data base. The fiscal institutional arrangement and the data allow us to evaluate the fiscal policy as a whole and to discuss the importance of credibility and reputation of the government.

O imposto territorial rural e os municípios: o impacto nas receitas municipais e a renúncia fiscal

O artigo reúne uma análise do impacto da arrecadação do Imposto Territorial Rural no período de 1995 a 1997 nos municípios paulistas de Bragança Paulista, Franca e Porto Ferreira frente à composição das receitas municipais. A análise é realizada com base nas legislações do imposto vigentes no período e realiza comparações de arrecadação e projeções tendo como referência os valores da terra nua arbitrados pela Secretaria da Receita Federal (SRF) e pesquisados pelo Instituto de Economia Agrícola da Secretaria de Estado dos Negócios da Agricultura e Abastecimento de São Paulo. Os resultados da pesquisa indicam percentuais de evasão fiscal que atingiram de 18% a 52% e inadimplência de até 31% e esse perfil de evasão se acentua quando a partir de 1996 a SRF deixa de estabelecer o valor da terra nua mínimo (VTNm) e passa a tomar como referência apenas os valores declarados pelo contribuinte.

Variação das características hidrosedimentares e geomorfologia do leito do Rio Ivaí - PR, em seu curso inferior

In the present study were observed changes in morphology of the bed of the lower course of the river Ivaí, made by bathymetric surveys, granulometric analysis and measures the flow velocity. Changes made considerable changes in relation to flow and bad load. The study was conducted in the last 110 km of the river Ivaí, between the municipalities Tapira and Icaraíma - PR. In this section the channel flows with meandering pattern, embedded in sandstone Caiuá and sediment modern of its flood plain. This is the only major river in the state that so far has no modifications, making it an important site for studies of fluvial geomorphology.

Política fiscal e dívida pública: Uma abordagem teórica a partir de keynes e abba lerner

The fiscal policies of national governments are an important instrument of economic policy, as they contribute directly or indirectly to growth and economic development. Since Keynes, the utilization of active fiscal policy is unavoidable during periods of crisis, especially a policy of public investment spending aimed at reducing macroeconomic uncertainty. In the same way, Abba Lerner and functional finances indicate the use of fiscal policy in favor of macroeconomic stability, and not according to a single objective of seeking equilibrium in the public accounts. However, at the present time, the debate on fiscal policy is not sufficient to guarantee public sector financial equilibrium. The article picks up on the contributions of Keynes and Abba Lerner regarding the importance of the public budget in economic activity, and discusses the present scenario for fiscal policy.

Perfil longitudinal e a aplicação do índice de gradiente (RDE) no rio dos Patos, bacia hidrográfica do rio Ivaí, PR

This paper presents the results of the longitudinal profile analysis and the application of gradient index (RDE) in the Patos River, a tributary of the Ivaí River basin, PR. The goal is identify and quantify the anomalous zones along river course concerning their genesis - activity neotectonic or/and lithological imposition. The Patos River has a length of 127 km and a relief amplitude of 660 m, The occurrence of an important knickpoint in the middle course the Patos River can be divided into two stretches. Of the 22 sections measured, 10 were considered anomalous, distributed in both upper and lower course. In the upper course, over a basaltic bedrock of the Serra Geral Formation the RDE values are lower than those in the lower course, where river flows over sedimentary rocks of the Terezina Formation. The 2 nd order anomalies are related to lithological changes, relief alignments and channel confluences - as in the case of São João River. The 1st order anomalies are linked to differences in rock resistance associated with structural control, which provides the formation of waterfalls.

Variabilidade temporal no transporte de sedimentos no rio Ivaí - Paraná (1977-2007)

This paper evaluates the behavior of suspended sediment load of the river Ivaí over a period of 32 years measured by the station further downstream the river (Novo Porto Taquara). The most suitable parameters for this assessment were the annual discharge of suspended sediment and water obtained from SUDERSA. The relationship between the concentration of suspended sediment and discharge of water had not a very good correlation (R 2 = 0,56) and hysteresis effect is quite clear. The justification for this behavior is given by the heterogeneity of the hydrological regime and basin occupation. There were no significant changes in annual flows which have remained the same during the study period. Already the discharge of suspended sediment showed a small gradual decline in which the end of the period (2007), the river carries less than 0.65 Mton at the beginning (1977). This reduction in suspended sediment transported is probably due to changes in soil management for agriculture.

Identificação de paleocanais na região da confluência entre os rios Ivaí e Paraná com o uso de dados de sensoriamento remoto e reconhecimento de fácies sedimentares

The confluence of Ivaí River together with the Paraná one is located near Icaraíma city on the Northwest of Paraná State. In this region, several paleochannels showed quaternary dynamic of Ivaí and Paraná Rivers floodplain. The aim of study was to apply multispectral indices and a data transformation of Landsat 5 TM data, associated with fieldwork and sedimentary facies to identify paleochannels. The results of the Normalized Difference Vegetation, Normalized Difference Water e Modificated Normalized Difference Water indices did not show satisfactory gains. However, the Tasseled Cap Wetness has provided an important gain of information on recognizing paleochannels facies. Through the remote sensing results sediment cores were realized and the sedimentary facies showed its correspondence with remote sensing interpretation.

Política fiscal e restrições tributárias: aspectos práticos dos efeitos restritivos tributários sobre a atividade econômica

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Política fiscal e reestruturação da dívida pública no Brasil

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Uma análise da evasão fiscal nos municípios do estado de São Paulo: 1997-2004

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Política fiscal no Brasil, 1994-2008

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Variabilidade pluviométrica e a dinâmica atmosférica na bacia hidrográfica do rio Ivaí-PR

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Fragilizaçõa financeira dos estados e a crise federativa: uma análise a partir do ajuste fiscal dos estados de São Paulo e Rio Grande do Sul

O objetivo deste trabalho é avaliar a situação financeira dos estados de São Paulo e Rio Grande do Sul após a renegociação da dívida financeira com o governo federal. A renegociação da dívida foi efetivada mediante a aprovação de um Programa de Ajuste Fiscal com metas periodicamente reavaliadas. É realizada uma contextualização histórica da economia brasileira e da situação dos estados brasileiros. Em seguida, é estudado o Programa de Ajuste Fiscal do Estado de São Paulo, e o Programa de Ajuste Fiscal do Estado do Rio Grande do Sul. Por fim, são realizadas algumas considerações acerca dos Programas desenvolvidos e realizados pelos Estados

Da crise da dívida financeira à crise da dívida soberana: um debate sobre a Política Fiscal

The financial crisis of 2007 brought the discussion of fiscal policy. This was used as a way for governments to mitigate the potential social and economic impacts of the crisis, since only the monetary policy would not be effective. Historically, banking crises engender increases in public debt, not only for the relief operations, but also by the policies of government primary spending and/or, as in the recent crises, by the purchase of the “toxic” financial assets. The discretionary fiscal policy is then discussed, since it is essential, it is required well articulated and coordinated actions in order to mitigate their respective current and future crisis.

Política fiscal e dívida pública no Brasil: uma análise para o Período 1994 2008

The paper presents a study of fiscal policy and public debt in Brazil from 1994 to 2008. We assert that fiscal policy in Brazil was conducted in accordance with a new macroeconomic model, and that the measures adopted in that framework resulted in the construction of a new fiscal model. The fiscal policy in this new system has the main role of debt sustainability, with a suitable revenue and spending policy, conducted to achieve the goals of a positive public sector primary result.