A institucionalização do programa nacional de Educação Fiscal nos estados brasileiros e Distrito Federal

The research seeks to comprehend the development of the promoting and structuring Fiscal Education actions in the states and in the federal district, attending to the guideline and the administrative requirements established by the Escola de Administração Fazendária (ESAF) to implement the Programa Nacional de Educação Fiscal (PNEF). The study has an exploratory content with a qualitative approach. The informations were collect with a questionnaire applied through the Google-docs by the managers of the program in any federated unit. Were founded several results, as the fragility of the program in the budgeting and financial area, the low frequency of the Grupo de Educação Estadual (GEFE) in regular meetings, the absence to monitor undertaken actions and the absence of interlocution between the GEFE and the forums of national discussions, especially the Conselho Nacional de Política Fazendária (CONFAZ). Despite the fragilities, the work shows the occurrence of some actions to disseminate Fiscal Education in schools and universities, the establishment of partnerships and the participation of the GEFE‟s in the national meetings. With the study, it was possible to conclude that in spite of the weaknesses found in its structure, the PNEF s institutionalized in the states and in the federal district, observing the differences between the federal units in relation to the ripening of the program. Despite the difficulties evidenced, it appears that they are capable of resolution, as far as it recognizes the importance of the Program for the promotion of a culture of active citizenship in the society and it will gives better conditions of implementation

Hierarquia de dominância durante a obtenção de Alimento em cebus apella e cebus libidinosus em Cativeiro

The analysis of the index of hierarchy and structural models of the formation of groups allowed to establish the hierarchical position of members of two groups of the genus Cebus. By the analyses of the hierarchical positions and the application of tests to obtain a food resource (TORA), we know the difference between these groups and groups in the wild. The results show a high ranking for both Cebus apella, as well as Cebus libidinosus. The results have enabled us to establish that the hierarchical structure in groups of Cebus in captivity: a) can be fixed and rigid different from highly flexible hierarchical structure studied in groups of wild b) even which similar hierarchy indices, there are differences in the hierarchical structure presents between C. apella and C. libidinosus in captivity c) hierarchy directly influence the behavioral patterns of obtaining food in Cebus

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.

Partilha de néctar de Eucalyptus spp., territorialidade e hierarquia de dominância em beija-flores (Aves: Trochilidae) no sudeste do Brasil

Territorial behavior in hummingbirds minimizes competition through aggressive interactions, resulting in a dominance hierarchy among species and individuals. Interactions among seven hummingbird species visiting flowering eucalyptus in the Floresta Estadual near Rio Claro, São Paulo, in southeastern Brazil, were studied. Dominance was determined by weight and size with the largest species being the most dominant. Time spent in defense and the number of aggressive interactions were greater than recorded in literature, perhaps due to the relatively greater density of hummingbirds in the study area. Daily activity patterns differed among dominant and subordinate species, but were not correlated with either the quantity of available nectar or with nectar sugar concentration.

Devórame otra vez: termitas locales y violencia fiscal en América Latina; pactos sociales y pactos fiscales: México y Brasil desde una perspectiva comparada

Incluye Bibliografía

Reforma fiscal y equidad social en América Latina

Incluye Bibliografía

Respuesta fiscal a la incertidumbre de la renta

Incluye Bibliografía

A reforma orçamentária e a eficiência fiscal

Incluye Bibliografía

Legitimidad fiscal y consolidación democrática en América Latina

Incluye Bibliografía

Reforma fiscal en América Latina: ¿qué fiscalidad para qué desarrollo?

Incluye Bibliografía

Política tributaria, espacio fiscal y equidad

Incluye Bibliografía

El pacto fiscal en el Perú: origen, reformas y desafíos

Incluye Bibliografía

Countercyclical fiscal policy: a review of the literature, empirical evidence and some policy proposals

Includes bibliography

La eficacia de la política fiscal y los déficit privados: un enfoque macroeconómico

Incluye Bibliografía

Fiscal decentralization: increasing social cohesion among widely disparate territorial units

Includes bibliography