Renúncia de receita tributária: o caso do estado do Pará

O presente trabalho tem por objetivo analisar o instituto da renúncia de receita tributária. A prática de conceder benefícios fiscais que importem em renúncia de receita é consagrada internacionalmente para auxiliar o desenvolvimento de segmentos econômicos estratégicos, regiões desfavorecidas e grupos de contribuintes, mas não deve ocorrer de forma indiscriminada, pois pode afetar o equilíbrio das contas públicas. É nesse pressuposto que se baseia a doutrina do tax expenditure ou, como chamamos no Brasil, gasto tributário, que equipara, para fins exclusivamente orçamentários, as perdas de arrecadação decorrentes de renúncias aos gastos governamentais. No âmbito nacional, a preocupação com a quantificação e controle sobre os gastos tributários encontra assento na Constituição Federal de 1988, que determina em seu art. 165, § 6º, que o projeto de lei orçamentária será acompanhado de demonstrativo regionalizado do efeito das receitas renunciadas. A temática da renúncia de receita ganhou maior notoriedade com o advento da Lei Complementar nº 101, de 04 de maio de 2000, chamada de Lei de Responsabilidade Fiscal, que estabelece normas de finanças públicas voltadas para a responsabilidade na gestão fiscal; adota o conceito internacionalmente consagrado de renúncia de receita como gasto tributário e impõe diretrizes rigorosas para a concessão de benefícios tributários que acarretem renúncia de receita; e incorpora aos instrumentos de planejamento orçamentário os efeitos financeiros das renúncias de receita. Além dos requisitos constantes na Lei de Responsabilidade Fiscal e da observância do disposto no art. 165 da Constituição Federal, a concessão de exonerações tributárias deve sempre se coadunar com a promoção do bem-estar social, ou seja, para a concessão ou ampliação de incentivos tributários que importem em renúncia de receita é necessário que haja um interesse público justificador do ato, que confira legitimidade à renúncia. Além da abordagem teórica do instituto em questão, a presente pesquisa destina-se a verificar, no caso concreto, a utilização que o Estado do Pará faz desse instituto.

IPTU ambiental: fundamentos jurídicos para sua aplicação

A degradação ambiental é um problema global, afetando as sociedades de modo profundo. As gerações presentes e futuras percebem que as mudanças imprimidas no meio ambiente produziram perda de qualidade de vida, ao ponto de ser revisto o modo de produção de bens e principalmente o modo como a sociedade se relaciona com o meio ambiente. O crescimento urbano é uma tendência igualmente global, entretanto, a qualidade de vida dos centros urbanos não acompanha seu crescimento, gerando uma série de problemas ambientais que devem ser enfrentados pelo Poder Público e pela sociedade como um todo. Os tributos ambientais vêm sendo adotados como instrumentos de intervenção na economia, com objetivo de produzir comportamentos ambientalmente favoráveis, seja por meio de incentivos, seja por meio de encargos sobre fatos que prejudicam o meio ambiente. Os Municípios, no Brasil, pela importância histórica que possuem e pela competência tributária definida constitucionalmente, tem à sua disposição o Imposto Predial e Territorial Urbano, um tributo que pode ser utilizado como ferramenta de proteção ambiental. A Constituição Federal de 1988 prevê a utilização deste imposto como meio de proteção ambiental nos centros urbanos, sendo que ainda permite aos municípios a criação de impostos prediais que atendam às realidades locais, transformando esta exação em interessante ferramenta de proteção do meio ambiente.

Government procurement policy in developing countries: the case of Petrobras

The aim of this article is to discuss whether public procurement policy can promote innovation by firms located in developing countries. The literature on technological learning is used to create a typology for assessing the impact of public procurement in developing countries from the standpoint of innovation. Petrobras, a Brazilian state-owned enterprise, was chosen as a case study. Petrobras is a global leader in the field of deepwater oil production technology and so offers an interesting opportunity to investigate whether government procurement in developing countries is used to promote the capability of domestic firms to develop innovations. The article presents the findings of a field survey on P-51, a platform that was ordered by the Brazilian state-owned enterprise and began producing in 2009. The case study is based on information collected from interviews with managers of Petrobras, EPC contractors and some of the firms subcontracted to work on P-51.

Estudo comparativo entre MDF e MDP utilizados na indústria moveleira

Increasingly, the furniture market is competitive. The construction industry presents itself in growth, mainly due to the lines of existing incentives and tax credits established by the government, assisting the impulse to purchase real estate, building materials and furniture. Factors that promote and strengthen the sector's growth. With high demand from the furniture market, demand for higher quality and increasing technological advances, research is often undertaken in search of solutions for process improvement and product features, focusing on the production of materials less harmful to the environment, provision of raw press to lower cost, improve the production process and product development of cost-effective. This research focuses on the comparative study between two materials widely used in furniture manufacturing. MDF (Medium Density Fiberboard) and MDP (Medium Density Particleboard). The subject provides the focus in furniture production, presenting and comparing data collected from three companies producing panels between physical and mechanical characteristics of the materials, also presenting some of the main factors of influence on the quality of the panels, their features and applications on mobile. The study shows the high potential of using the MDP (Medium Density Particleboard) in furniture designs, as well as MDF (Medium Density Particleboard), favoring the final terms of the project , resulting in better utilization of each material , avoiding waste and increase unnecessary cost . Currently, several projects are developed in MDP and MDF furniture, where there is no relevance to their characteristics regarding their limitations. Many of these furnishings are designed without a specific study of the best use and positioning of each material, with better utilization , favoring collateral design , especially furniture designed exclusively for each environment . The lack of technical ...

A geração de resíduos sólidos urbanos e sua influência na gestão urbano-ambiental municipal de Sorocaba/SP

In Brazil, rates of urban solid waste generation increase proportionally more than the annual growing of the population. The government, from its federal authority to the municipal spheres, faces increasing challenges for Urban and Environmental management regarding to solid waste in general and, in particular, municipal solid waste. Financial problems added to public health problems that worsen with the serious environmental impacts generated every year. In August 2010 Brazil the PNRS (National Policy on Solid Waste) was approved and sanctioned in which represented a true watershed in the country as a legal framework extremely ambitious and visionary. This work presents the successes and challenges that the municipality of Sorocaba/SP is facing after more than three years of PNRS sanctioned to conduct an Urban and Environmental management suited to the new legal bases towards the subject of solid waste. The results show a large gap between the content proposed by the law and the technical, financial and temporal reality to practical implementation by the municipal government. New legislation and federal incentives, consortiums among the cities, flexible deadlines and environmental education at all levels are certainly some proposals to catalyze processes that aim to solve and overcome the challenges of solid waste

Programa de desenvolvimento econômico de Rio Claro (PRODERC) e desenvolvimento local: uma contribuição ao estudo das políticas públicas

The present work aims to analyze how the Programa de Desenvolvimento de Rio Claro (PRODERC) as a public policy generating and jobs for industries located in the city, promoting local development, using as selection criterion to expand the number of employees in a period of three years. We are going to analyzed different factors such as increase in the number of workers in the period analyzed, the impact of PRODERC industries and the government’s relationship with the industries covered, and the location there of on the territory according to industrial size

A evolução na prática da educação: o uso das mídias como ferramentas no ensino/aprendizagem da educação matemática

It is possible to note that the teaching done in the usual way goes against the language of youth today. It is essential that there be incentives and subsidies regarding the use of such media, whether the responsible government agencies and their members, be they principals and teachers, so there is a reform in the existing educational models and teaching. Currently, teaching is in a purely encyclopedic context of teaching models with pre-defined, ignoring the teaching based on the context in which the student lives (ethnomathematics). The objective of this work is to show how the use of audiovisual best known, such as newspapers, magazines, TV and computers can assist in teaching and learning of mathematics education, making teaching more enjoyable and inserted into the day-to-day student

A importância da ciência e tecnologia para o desenvolvimento: um estudo de caso da indústria brasileira de química verde

The objective of the research is to map and analyze the investment, strategies of develop and prospects of green chemical industry in Brazil and show the fundamental importance of basic research and applied research in the development of this industry in recent years. The complementary objectives are: (i) to evaluate the role of the Brazilian government as a catalyst, encouraging the development of green chemistry industry through incentives, subsidies and ease in credit lines; ii) mapping of relationships between companies universities and public research institutes in the field of green chemistry; iii) verification of the strategies in the world stage green chemistry, the course of time; iv) the theoretical issues and national plans, and your practicable; v) continued investment in the area, with the worry of them being affected by any matter cyclical such as the discovery of a large deposit of shale gas in the United States and a technological development of oil extraction in Brazil and vi) the pace of R&D for basic and applied in the country with the passage of time

Giro lamo Savonarola and forms of government.

The work presents an analytical study of the theme of the forms of government in the political thought of Girolamo Savonarola, based on his Thatawo circa il regimento e governo dela cimi. di Firenze (1498). Using Bobbio's methodology, the theme is analyzed from three simultaneous perspectives: the systematical, the axiological, and the teleological.

Novo regime automotivo brasileiro: desafios e oportunidades da região sul fluminense

Pós-graduação em Engenharia Mecânica - FEG