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

Impacto do racionamento nos resultados das empresas concessionárias do serviço público de distribuição de energia elétrica: um estudo nas empresas privadas da Região Nordeste

This work verifies the impact caused by the Emergencial Program of Reduction of Consumption of Electric Energy (energy-rationing program) in the results of the concessionary private companies of the public service of electric energy distribution localized in the Northeast Area. As the rationing invigorated from June 2001 to February 2002, its effects are diluted in the results presented by these companies in the second semester of 2001 and first quarter of 2002, with prominence for the last quarter of 2001, when the revenue of extraordinary tariff restore was instituted by the National Agency of Electric Energy (ANEEL), consequence of the so-called General Agreement of the Electric Sector made between the federal government and the companies of the electric sector. The structure of a generic electric sector and a historical review of the Brazilian electric sector from the time it was controlled by the private enterprises, including the State control period, about 1960, and returning to the control of the private enterprises in 1990, under a new regulation structure are presented. An explanation of the models of economic regulation that Brazil used for the electric sector is made, with prominence for the price cap that is the actual effective model. The process of tariff revision foreseen in the concession contracts signed by the federal government and the concessionary companies is presented, highlighting its two stages: the tariff rebalancing that defines the new price cap and the calculation of the factor X that establishes the efficiency goals for the companies. There is made a presentation of the Emergencial Program of Reduction of Consumption of Electric Energy and of the consequent General Agreement of the Electric Sector, which created the revenue of extraordinary tariff restore. A conceptual revision on reviews is presented, regarding to concepts, accomplishment and recognition. A brief review of the six companies that made part of the worked sample is also presented. Analyzing the quarters historical review and of amount of sold energy, it was possible to conclude that the energy-rationing altered the results of the studied companies significantly and that alteration was masked by the accounting process of the revenue of extraordinary tariff restore

Los mercados de trabajo, la protección de los trabajadores y el aprendizaje de por vida en una economía global: experiencias y perspectivas de América Latina y el Caribe

Incluye Bibliografía

Labour markets, worker protection and lifelong learning in a global economy: experiences and perspectives of Latin America and the Caribbean

Includes bibliography

Os mercados de trabalho, a proteção dos trabalhadores e a aprendizagem continuada em uma economia global: Experiências e perspectivas da América Latina e o Caribe

Incluye Bibliografía

Renta petrolera y minera en países seleccionados de América Latina

Incluye Bibliografía

Regulación económica de aerolíneas en el Istmo Centroamericano

Incluye Bibliografía

Informalidad, inseguridad y cohesión social en América Latina

Incluye Bibliografía

Internacionalización y estrategias empresariales en la industria eléctrica de América Latina: los casos de IBERDROLA y Unión Fenosa

Incluye Bibliografía

Contabilidad regulatoria, sustentabilidad financiera y gestión mancomunada: temas relevantes en servicios de agua y saneamiento

Incluye Bibliografía

Reformas e inversión en la industria de hidrocarburos de América Latina

Incluye Bibliografía

Rentas de recursos naturales no renovables en América Latina y el Caribe: evolución y participación estatal, 1990-2010

Incluye Bibliografía

Carta Circular de la Red de Cooperación en la Gestión Integral de Recursos Hídricos para el Desarrollo Sustentable en América Latina y el Caribe N° 16

Editorial.-- Discusión abierta: Agua y gobernabilidad: ¿un no a las simplificaciones? ; ¿Es bueno fomentar la competencia en los servicios de agua potable y saneamiento?.-- Noticias de la RED: Prevención y reducción de las amenazas originadas por desastres naturales ; Día Interamericano del Agua (DIAA) ; Derechos de agua y acción colectiva.-- Actividades futuras.-- Noticias sobre internet y WWW

Carta Circular de la Red de Cooperación en la Gestión Integral de Recursos Hídricos para el Desarrollo Sustentable en América Latina y el Caribe N° 39

Editorial.-- Discusión abierta: Políticas tarifarias para el logro de los ODM ; Recursos naturales en UNASUR ; El derecho humano al agua y al saneamiento.-- Reuniones: Políticas Tarifarias y Regulatorias ; Cooperación en Aguas Transfronterizas ; Latinosan III.-- Noticias en la RED: Estrategia Nacional de Recursos Hídricos ; Desarrollo hidroeléctrico en Chile.-- Noticias sobre Internet y WWW

Políticas tarifarias y regulatorias en el marco de los Objetivos de Desarrollo del Milenio y el derecho humano al agua y al saneamiento

Incluye bibliografía.