7 resultados para taxation reform

em Repositório Institucional UNESP - Universidade Estadual Paulista "Julio de Mesquita Filho"


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O objetivo desse artigo é caracterizar as fontes da ineficiência técnica e alocativa em um conjunto de 308 beneficiários de um programa de reforma agrária de mercado, chamado Cédula da Terra;, distribuídos em cinco estados do Nordeste brasileiro. Estudos conduzidos por Buainain et al. (2002) mostraram existem poucas diferenças entre as características de beneficiários deste programa e dos programas tradicionais de reforma agrária por expropriação e que portanto, os resultados obtidos por este trabalho permitem visualizar as dificuldades enfrentadas pelos assentamentos no Brasil. Para medir eficiência, estimou-se uma função de produção potencial segundo a metodologia de Battese e Coelli (1995) e a partir disto, procurou-se explicar as razões da ineficiência (relativa) encontrada. Os resultados apontam para a existência de ineficiência técnica e alocativa que é identificada principalmente nas situações em que a presença de produção para consumo é elevada. Tratase de um resultado que revela a pouca maturidade da maioria dos lotes dos assentados do PCT e a dificuldade de superar as limitações impostas pela condição inicial de formação dos assentamentos de reforma agrária, principalmente na região nordeste do Brasil.

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This article examines the interplay between legitimacy and context as key determinants of public sector reform outcomes. Despite the importance of variables Such as legitimacy of public institutions, levels of civic morality and socio-economic realities, reform strategies often fail to take such contextual factors into account. The article examines, first, relevant literature both conceptual and empirical, including data from the World Values Survey project. It is argued that developing countries have distinctive characteristics which require particular reform strategies. The data analysed shows that in Latin American countries, there is no clear Correlation between confidence in public institutions and civic morality. Other empirical studies show that unemployment has a negative impact on the level of civic morality, while inequality engenders corruption. This suggests that poorer and socio-economically stratified countries face greater reform challenges owing to the lack of legitimacy of public institutions. The article concludes that reforms should focus on areas of governance that impact on poverty. This will in turn help produce more stable outcomes. Copyright (C) 2008 John Wiley & Sons, Ltd.

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Agrarian reform has long been an acute issue in Brazil, where the distribution of cultivable land is extremely unequal. The Land Statute adopted by the military in 1964 constituted a genuine reform programme, which, however, was never implemented as the government chose to modernize agriculture and expand cultivated areas. This has prevented the poorest from having access to the land.-from English summary

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The agrarian reform allows for land redistribution and gives rural workers the opportunity to develop their life projects, rescuing the dignity of a historically excluded population. The conquest of the land carries significances that span from the rescue of citizenship to the improvement of living conditions due to the acquisition of goods, products and services. It is pointed out that in Brazil there still exists a marked concentration of large-landed estates. In this sense, this work had the objective of analyzing the Brazilian agrarian reform process during the last two decades. In this period the country had three Presidents, two of them elected with the support of the Rural Landless Workers Movement, increasing the expectations in relation to the fulfillment of the agrarian reform. The advances in the policies of rural settlements are notable; however, the structure of large-land estates remains unaltered. In the last two years (2011 and 2012) the number of settled families, as well as the number of settlements accomplished, were the worst since 2006. The priority of the current government is the eradication of extreme poverty and, in this sense, the agrarian reform becomes an essential policy to contribute to such goal, since with the distribution of the property of the land also diminishes the concentration of wealth.

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This research aims to discuss the division of royalties from a legal perspective and its substitute role towards the non-taxation at source, in other words the taxation of destiny at the Brazilian petroleum industry. The analysis aims to deal with the historical evolution in relation to the aspect of royalties’ payment and its deviation of compensatory character in order to supply the ICMS function. There are some specific study objects in this research: 1. how the transformation of royalties’ payment led to financial compensation; 2. to whom the transference of mineral rent belongs – to the UNIÃO or to the fortunate regions which the oil is extracted; 3. would a tax reform be enough to minimize the competition of States and Cities towards the royalties? The research aims to clarify the real expectation that States have on the royalties’ payment. There is no compensation for damage to the environment as it is stated by the initial characteristic of the Constitution, and, by the contrast, from a compensatory character, there is a lacking of taxation from the sector mentioned before, this fact damages the producing states checked out by this research

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Brazil is one of the largest agricultural producers in the world. However, its agrarian composition is based on two markedly different production models, particularly in relation to sustainability: a peasant family agriculture, which plays an important role in food production for domestic consumption and advocates agro-ecological practises; and agribusiness, the politically and economically hegemonic model that produces commodities for export based on monoculture and intensive use of pesticides. Therefore, in order to create the means to develop peasant lands, social movements and peasants have engaged themselves politically and defended an education model grounded in sustainable practises of production and social organisation. Taking this into account, the main purpose of this paper is to analyse and assess the Brazilian experience of integration between education and sustainability, in the National Education Program in Agrarian Reform (PRONERA). To accomplish this aim, a survey with a semi-structured questionnaire was carried out among teachers, students, monitors, and coordinators of the course offered by PRONERA. The surveys showed that the courses are promoting the concepts of sustainability among peasants. However, many adjustments need to be taken into consideration during the planning process for the next courses offered by PRONERA.