1000 resultados para Anistia fiscal, debate, Brasil
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This monograph object of analysis is the agriculture modernization in Brazil between 1960 and 1980, highlighting the discussion of the economic and politic ideas around the Brazilian agrarian question. The first parte presents an introduction about this issue and the theoretical positions, as well as social and economic implications for the development of the productive forces on rural areas. Nevertheless, reflections of its development to the economy as a whole, highlighting the way the income distribution and concentration was realized. On the second part its presented the agriculture modernization Project on the centralized militar government point of view, by the propositions of that time Agriculture Minister, Antônio Delfim Netto. The approach is made through the proposals precreeded by the Rural Worker Statute and the Land Statute, before the Military Coup, with its news counterpoints settled in law by the Agriculture Modernization Project installed in 1964; the concessions of funding grants and subsidized credits; the relationship between the authoritarian State and the militarization of the land conflicts. The third part deals with the salary dinamics, income and profit on the modernized rural economy created by the agroindustrial productions system. Lastly the conclusion cross the economic and social results of the agrarian question evolution, to the Brazilian agriculture modernization on income distribution
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Pós-graduação em Agronomia (Ciência do Solo) - FCAV
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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
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The formation of intellectuals, in Gramscian terms (GRAMSCI, 2000), was addressed throughout our academic career, for example, Villela (2003; 2008; 2009; 2010-2012; 2011; 2012; 2014). This article aims to resume some relationships between education of intellectuals in Italy for years 1920, the organization of industrialization in São Paulo and the construction of bourgeois hegemony in Brazil. In this paper I review my dissertation, Villela (2003), whose aim was to understand the rationalization of work processes in architectural offices. This dissertation possible to trace, among other things, another story of the relationship between architecture and state in Brazil from industrialization in São Paulo. Based on the notion of intellectuals Gramsci, we discuss the extended state design and envision a particular kind of state, which in our case is the State industrialist. And relate interested in public policy of that State for industrialization industries office designed by Rino Levi Architects Associate SC Ltda. (ERLAA) that has developed over the decades its activities from 1920 to 1990, many projects in the city of São Paulo. The relationship proposed here is unprecedented. Grounded in this relationship, put in another scene about the formation of intellectuals and hegemony, a Gramscian point of view.
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Pós-graduação em Serviço Social - FCHS
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This work has as main objetive to analyze fiscal/tax collection of municipalities after the political-administrative decentralization in Brazil and its new role in this scenario, bringing up the competition for Decasa Sugar and Alcohol between the municipalities of Caiuá and Maraba Paulista in the context of expansion sugarcane cultivation in the Presidente Prudente Geographic Micro Region. The analysis has considered the geographic scales, in order to highlight the power relations on local/regional territory, determined by the Agroenergy Policy Guidelines in Brazil (2006-2011). The two municipalities have from the point of view economic dynamics, irrelevence, proven through the São Paulo Index of Social Responsibility (IPRS), maximizing the importance of the constitutional transfers, such as Participation Fund of Municipalities (FPM). Given this situation, we analyze the four taxes raised by the experts as the most impactful for municipal tax collection before the presence of sugarcane activity: the Territorial Urban Property Tax (IPTU), the Tax on Services of any Nature (ISSQN), the Tax Vehicles owned Motor (IPVA) and the Operations tax on the Circulation of Goods and on Transport Services Rendered Interstate and Intermunicipal (ICMS). It was verified, that only the ISSQN can be seen as an indicator increase in fiscal/tax collection before the presence sugarcane activity...
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This article analyzes the case of the proceedings against Argentina’s Military Juntas that led to jail those responsible for heinous crimes committed during the military dictatorship. The said proceeding has a high symbolic value in the struggle for human rights in Latin America and is relevant and timely in Brazil where the right to the truth regarding the missing people during the military dictatorship is in debate, as well as the invalidation of the Amnesty Act regarding the common crimes of torture, rape and / or kidnapping, among others. In the case of Argentina, following Roxin’s doctrine of mediate authorship, the Court held that the crimes were committed by the military through the use of an organized power apparatus and emphatically dismissed allegations that such crimes were justified in the so-called “dirty war”. Thus, the case against the Military Juntas has become a paradigmatic one, not only in Argentina, where many military leaders had to respond to criminal actions, but for all countries in the region that faced similar situations in recent history.
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This article seeks to assess the extent to which the municipality of Piracicaba (in the Brazilian state of São Paulo) has practiced Municipal Budgetary Transparency in Internet (TOM Web), as conceptualized by Pires (2011). The TOM Web is based on definitions used by the IMF and the OECD, and the characteristics of the Brazilian institutional and legal reality.
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The main purpose of this article is to introduce the debate on the effectiveness of the participatory institutions in Brazil. At first, it will bring the very early debate about participatory democracy and deliberative democracy. Afterwards, the article will show how international literature impacts studies on the democratic transition in Brazil, trying to delineate the borders, limitations and advances of Brazilian literature about the theme. In the last part, the main topics of debate on the effectiveness of participatory institutions - methods and instruments of evaluation - will be pointed out
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This work aims to investigate the institutionalization of management processes in the legislation of the Brazilian education. For this study was considered the first decades of the twentieth century (1911-1950). The laws of Brazil in the early Republic were derived from tradition or forged by the great legislators. In turn, the tradition is inserted in the power of social organization that is preserved, in a more forceful manner, through the norms and rules. With this assumption, the study chose the Rivadávia and Carlos Maximiliano Reforms, both of the beginning of the century, and the Organic Laws of Teaching, granted by the government in this period, to understand how legislation institutionalized the role of the director in basic education in this context history. The reflections presented introduce historical elements that demonstrate actions and relationships that remain in the form of habits in the school managements. These institutionalized elements contribute to the debate about the political and pedagogical difficulties pointed out by scholars and professionals, related to the promotion of democratic management in the public school.
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The paper shows the advantages and handicaps of implementing an inflation target (IT) regime, from post-keynesian and institutional stances. It is post-keynesian as long as it does not perceive any benefit in the mainstream split between monetary and fiscal policies. And it is institutional insofar as it shows there are several ways of implementing a policy, such that the chosen one is determined by historical factors, as illustrated by the Brazilian case. Thus, one could even support IT policies if their targets were seen just as “focusing devices” guiding economic policies, but also regarding with due attention other targets, as, in the short run, output growth and employment and, in the long run, technology and human development. Therefore, an IT is not necessary, although it can be admitted, mainly if the target is hidden from the public, in order to increase the flexibility of the central bank.
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The objective of this study is to examine if economic growth in Brazil was blocking due to external constraints, that is, in consequence of its Balance of Payments. We work with the approach first proposed by Thirlwall (1979) which was later modified by Lima and Carvalho (2009). We can conclude that economic growth was restricted by the external sector, which is consistent with the economic history of Brazil, and verify that the real exchange rate, and to influence the trade balance in the course run, also excerce some influence on this account balance of payments in the long run.
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A trajetória do pensamento social no Brasil remonta à segunda metade do século XIX e envolve muitas correntes, linhagens e famílias intelectuais que enformam as Ciências Sociais no Brasil. Por isso, há controvérsias quanto à fundação das Ciências Sociais, considerada, de um lado, por meio da trajetória histórica, e, de outro, pela institucionalização do trabalho científico. O debate ganha complexidade quando são considerados os marcos fundadores, as características, o significado e as implicações dessa institucionalização que, longe de esclarecer a questão, cria novos problemas para o entendimento e avaliação do processo. Rediscutir as circunstâncias histórico-sociais e as configurações intelectuais de sua fundação e desenvolvimento, entendemos ser pertinente e necessário, sendo esse o propósito deste artigo.
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The history and formation of the government in Brazil was, and still is, a central object of study in several fields of knowledge. Albeit with varied approaches highlight was given in the literature for two central reforms occurred between mid 1930s and mid 1990s This perception establishes a long history of Brazilian public administration, putting in their two extreme nodal points of this trajectory: the creation of DASP and the action of the MARE. Each of these institutional projects is directly linked to the conception of the role and performance of the Brazilian public administration instruments, as well as the goals to be achieved, revealing the intimate connection with the coeval political debate of each period. Based on this scenario, the objective of this study is to analyze the role of DASP as a strategic instrument in a Brazilian public "intelligentsia" in construction during the 1930s, strongly associated with a political project of modernization of Brazilian society