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

Avaliação do crescimento e do custo da alimentação do pacu (Piaractus mesopotamicus Holmberg, 1887) submetido a ciclos alternados de restrição alimentar e realimentação

Avaliaram-se os efeitos da utilização de ciclos alternados de restrição alimentar e realimentação no crescimento do pacu, durante o período de engorda, e a viabilidade desta prática na produção comercial da espécie. Juvenis foram distribuídos em três tanques e submetidos a diferentes manejos alimentares, constituindo os tratamentos: A (alimentado ad libitum), B (restrição alimentar de 4 semanas, realimentado por 9 semanas) e C (6 semanas de restrição alimentar, realimentado por 7 semanas), em um total de 13 semanas por ciclo (4 ciclos experimentais). No final de cada ciclo alimentar, 20 peixes de cada tratamento foram amostrados e os dados biométricos registrados. Os valores obtidos para peso, comprimento total e fator de condição (K) foram submetidos a ANOVA e as médias comparadas pelo teste de Duncan. Os resultados mostraram que o tratamento C é o mais indicado somente para outono/inverno, promovendo maior crescimento, menor custo com ração, baixa conversão alimentar e maior receita líquida parcial. Entretanto, durante as estações mais quentes do ano (primavera/verão) outros programas de alimentação devem ser testados, utilizando-se períodos mais curtos de restrição alimentar. Quando se tratou da produção anual, o tratamento A respondeu melhor em termos de biomassa produzida, apesar do maior gasto com alimentação, visto que, com o aumento da temperatura, o crescimento dos peixes dos demais tratamentos ficou prejudicado.

Adubação nitrogenada de cobertura no feijoeiro de invernoprimavera em três sistemas de cultivo

The aim of this study was to evaluate the nitrogen topdressing influence in common bean irrigated (winter-spring), in the first year of no tillage implementation. The experimental design was split-plot with three replications in randomized blocks. The plots were formed by three types of ground cover, corn-grain, corn-grain intercropped with Brachiaria ruziziensis and only B. ruziziensis. The subplots were formed by five doses of nitrogen topdressing (0, 40, 80, 120 and 160 kg ha(-1)), using urea as nitrogen source. It was determined the dry mass of residue present as ground cover, the full flowering time, the leaf nitrogen content, the 100 grains mass, the grain yield, the processing income, the chemical soil properties and economic analysis of common bean grain yield. It was found the common bean grain productivity in succession to corn-grain was positively influenced by nitrogen fertilization, showing it is economically viable only when given 160 kg ha(-1) of nitrogen and the intercropping corn-grain and B. ruziziensis use is the best option when the common bean is sown in succession.

Comparação de sistemas de avaliação de dietas para bovinos no modelo de produção intensiva de carne. Suplementação do pasto para vacas na estação seca

Foram utilizadas 30 vacas da raça Canchim com 50 meses de idade e peso corporal médio de 471 kg, que receberam suplemento alimentar durante a estação seca de 1998, objetivando avaliar a precisão no desempenho estimado por diferentes sistemas de avaliação de dietas. Os suplementos, à base de silagem de milho, milho, polpa cítrica peletizada, farelo de algodão, farelo de soja e soja integral, seguiram as recomendações do Sistema de Proteína Metabolizável (MP); do Sistema de Proteína e Carboidratos Líquidos de Cornell (CNCPS); e do Sistema de Proteína Digestível no Intestino (PDI), para manutenção do peso corporal. A variação diária de peso corporal obtida não diferiu entre os tratamentos CNCPS, MP e PDI, com médias de 0,34; 0,33; e 0,19 kg/cab, respectivamente. Quando a produção de carne constituiu-se no objetivo único do sistema produtivo, a análise econômica revelou saldo de R$22,00; R$-44,73; e R$47,27/ha/ano, para os sistemas CNCPS, MP e PDI, respectivamente. Concluiu-se que os suplementos avaliados pelos sistemas proporcionaram resultados de desempenho animal compatíveis com os estimados.

Níveis de lisina em rações para frangos de corte determinados com base em uma abordagem econômica

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Desempenho, parâmetros plasmáticos e características de carcaça de novilhos alimentados com farelo de girassol e diferentes fontes energéticas, em confinamento

Avaliaram-se consumo, desempenho, parâmetros plasmáticos e características de carcaça de 24 novilhos, 3/4 Simental 1/4 Nelore, com peso médio inicial de 370 kg. As dietas foram compostas por 55% de silagem de milho e diferentes fontes energéticas: milho (MI) e substituição parcial do milho pela casca de soja (CS) ou pelo farelo de gérmen de milho (FGM), tendo como fonte de proteína o farelo de girassol. O período de avaliação de consumo e ganho de peso foi de 49 dias. Foram realizadas amostragens de sangue para mensuração dos parâmetros plasmáticos: glicose, uréia, proteína total e albumina. As meia-carcaças direitas resfriadas foram utilizadas para medir a área de olho de lombo (AOL), a espessura de gordura (EG) e o comprimento de carcaça. As dietas não influenciaram os parâmetros plasmáticos. A média obtida para uréia plasmática foi elevada (26,1 mg/dL). As diferentes fontes energéticas não afetaram o ganho de peso e a conversão alimentar, com médias de 1,15 kg/dia e 9,17 kg de MS ingerida/kg de ganho. Não houve efeito sobre o rendimento de carcaça (52,8% peso final e 63,11% PCV), AOL (63,6 cm²) e EG (4,7 mm). O grão de milho pode ser substituído parcialmente pela casca de soja e pelo farelo de gérmen de milho, em dietas para novilhos em confinamento, sem afetar o desempenho e as características de carcaça, permitindo que a escolha entre esses ingredientes seja realizada pela análise econômica.

Análise operacional e econômica do processamento de madeira de Eucalitpo com Hypro em região montanhosa

O processo constante de avaliação técnica e econômica dos sistemas de colheita de madeira é intrínseco às empresas florestais, devido ao fato de corresponder a uma fase de suma importância que despende elevado investimento financeiro. No experimento deste trabalho, estudaram-se o rendimento operacional e custos operacionais e de produção do processador florestal Hypro. A análise técnica englobou estudos de tempos e movimentos pelo método de tempo contínuo. O rendimento operacional foi determinado através do volume, em metros cúbicos de madeira processada. A análise econômica incorporou os parâmetros do custo operacional, custo de processamento da madeira e rendimento energético. A análise dos dados evidenciou que o rendimento operacional por hora efetiva de trabalho foi de 38 árvores e, em metros cúbicos sem casca por hora efetiva de trabalho, de 11,68 m³ h-1, com custo de processamento de madeira sem casca de US$ 6.85 por metro cúbico.

Influência do relevo na produtividade e custos do harvester

Among the several variables that influence timber harvesting is the slope, which influences the productivity of forest machines. In this experiment the harvester was evaluated technically and economically while cutting and processing eucalyptus activity on different slope classes. The technical analysis included a study of time and movements by the method of continuous time; productivity was determined by the volume in cubic meters of wood processing. The economic analysis included the parameters of operational cost, production cost and energy consumption. The analysis of the data showed that productivity decreased according to the increase of the percent slope inclination, resulting in an effective work hour productivity increase from 18.72 to 39.71 m(3)sc, with a mean of operating cost of US$ 78.78 per work hour.

Análise econômica da produção de frango de corte sob condições de risco no estado do Paraná

A avicultura de corte constitui-se numa importante atividade econômica no estado do Paraná e, como qualquer outra, está sujeita a riscos. Objetivou-se, neste trabalho, proceder à análise econômica da produção integrada de frango de corte, avaliando os riscos, considerando os sistemas climatizado, automático e manual. Utilizando-se as variáveis de risco: preço do produto, produtividade e custos de produção foi possível identificar as principais fontes de risco e sua influência na renda líquida. Os resultados apontaram que a rentabilidade da atividade é mais sensível aos componentes da receita do que de custos, sendo o preço a variável de maior sensibilidade. Verificou-se também que o aviário climatizado apresenta possibilidades de prejuízo mais alto para menores níveis de risco e, à medida que o risco aumenta, oferece retornos mais interessantes, em comparação aos sistemas automático e manual. O sistema manual foi o que passou a apresentar retorno a níveis de risco maior (acima de 25%).

Custo de produção e rentabilidade de abacaxizeiro cv. pérola em Cassilândia (MS), sob diferentes doses de potássio

The pineapple crop are high potential for economic expression and social, but problems with productivity and management of production costs can be solved in order to ensure the sustainability of the farming system. The objective of this study was determine the cost of production and profitability of the pineapple's cultivation Pearl in Cassilandia-MS, under application of potassium doses fertilizer. The treatments consisted of the following doses of potassium (K2O): 0, 200, 400, 600, 800 kg ha(-1), used as a commercial source of potassium chloride (60% K2O). Were determined by estimating the effective operational cost (EOC), total operating cost (TOC), gross (RB), operating profitability (LO), profitability index (%), productivity of balance and equilibrium price. It was found that all treatments had operating profitability and positive profitability index. Potassium fertilization with 200 kg ha(-1) gave an average productivity of 50416.58 kg ha(-1), and also promoted the highest operating profit of R$ 9,108.97, the profit margin of 36.13% and best benefit cost (R$ 1.57).

Custos de produção e lucratividade de cultivares de mamona em diferentes arranjos de plantas

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Avaliação técnica e econômica da colheita de florestas de eucalipto com harvester

The acquisition of machinery used in timber harvesting depends on high financial investment, which implies the need for assessments that allow defining more precisely, what is the machine or the whole more recommended for streamlining the operation. This study aimed to technically and economically evaluating the performance of a harvester in Eucalyptus forest harvest first cut. The technique analysis included a time and movements, productivity, efficiency operational and mechanical availability. The economic analysis included the parameters operational cost, harvesting cost and energy consumption. The results obtained from the technological-economic parameters evidenced that of Diameter at Breast Height directly influenced the productivity of harvester. Consequently the lower costs of forest harvest were obtained for the compartments with wider diameter trees.

Desempenho operacional e custos da operação de subsolagem em área de implantação de eucalipto

The knowledge of operating performance of agricultural machinery has become a crescent concern and of utmost importance since mechanized production costs are directly affected by the efficiency of the machine in the field. This study determined the operational performance and economy of a tractor in the subsoiling operation in function of slope classes. The analysis technique included a time and movement study and the economic analysis of the parameters operational cost, production cost and energy consumption. on the classes of slope evaluated, increasing the percentage of inclination of relief, lowered the operational performance and increased the production costs. The cost of fuel represented the greatest percentage among those that make up the operational cost.

Estudo da recuperação de óleo por drenagem gravitacional assistida por injeção de vapor

Steam assisted gravity drainage process (SAGD) involves two parallel horizontal wells located in a same vertical plane, where the top well is used as steam injector and the bottom well as producer. The dominant force in this process is gravitational. This improved oil recovery method has been demonstrated to be economically viable in commercial projects of oil recovery for heavy and extra heavy oil, but it is not yet implemented in Brazil. The study of this technology in reservoirs with characteristics of regional basins is necessary in order to analyze if this process can be used, minimizing the steam rate demand and improving the process profitability. In this study, a homogeneous reservoir was modeled with characteristics of Brazilian Northeast reservoirs. Simulations were accomplished with STARS , a commercial software from Computer Modelling Group, which is used to simulate improved oil recovery process in oil reservoirs. In this work, a steam optimization was accomplished in reservoirs with different physical characteristics and in different cases, through a technical-economic analysis. It was also studied a semi-continuous steam injection or with injection stops. Results showed that it is possible to use a simplified equation of the net present value, which incorporates earnings and expenses on oil production and expenses in steam requirement, in order to optimize steam rate and obtaining a higher net present value in the process. It was observed that SAGD process can be or not profitable depending on reservoirs characteristics. It was also obtained that steam demand can still be reduced injecting in a non continuous form, alternating steam injection with stops at several time intervals. The optimization of these intervals allowed to minimize heat losses and to improve oil recovery