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

Análise espacial dos condicionantes da criminalidade violenta no estado de Minas Gerais

O fenômeno da criminalidade desponta neste início de século como um dos principais problemas vividos pelos habitantes das grandes cidades. Diversas ciências têm se dedicado ao estudo deste tema, mas somente nas últimas décadas a Geografia vem explorando a dimensão espacial da criminalidade através de uma sub-disciplina denominada Geografia do Crime. No escopo desta perspectiva surgem diversas contribuições para o estudo espacial da criminalidade. Este trabalho explora a distribuição espacial dos crimes contra pessoa e contra o patrimônio no Estado de Minas Gerais e, na sequência, analisa os condicionantes desta criminalidade. Para isso, faz-se uso de técnicas de mapeamento, com auxílio dos Sistemas de Informações Geográficas, e de estatística espacial.

"Espaços (mal) ditos": representações dos bordéis Mossoroenses nas décadas de 1950 e 1960

The city that presents itself to our eyes is not just made of stone. The urban layout hides the tactics of the subjects who subjectivate spaces, giving it meaning through the representations that it produces, whether written or oral. The city's art, is represented, is home to the place where the good and bad places. The aim of this study is to analyze the representations about the spaces occupied by mossoroenses brothels in the 1950 and 1960. With this goal we organize the work into three chapters. At first, we present the formation of red-light district in the city, highlighting the composition of the bohemian spaces in good and bad places. In the second chapter we discuss how the representations developed by the newspaper O Mossoroense created a space damn for identifying the area as a place of crime and misdemeanor. In the last chapter we seek to identify and reconstruct the residents of Mossoró, in contemporary times, their memories about the peak time of the brothels in the city. In oral narratives seek to understand how people describe the places of the brothel, comparing the spatiality of the past with this experienced in the city. Therefore, we discuss how these spaces have been turned into places of pleasure and a curse, as places become common in places marked morally.

Violência Sexual Infanto-Juvenil em Natal: uma avaliação do Programa Sentinela

Analyze the problem of sexual violence suffered by children and adolescents in the city of Natal / Rio Grande do Norte (RN), attended by the Programa Sentinela, a service aimed at combating sexual violence children and teenagers who serves on the council of Natal. Thus aims to review the implementation of the Programa Sentinela in Natal / RN, in the period 2001 to 2006, verifying that the program has contributed to the access of children and adolescents who are victims of abuse and sexual exploitation to fundamental rights under the Statute Children and adolescents (ECA) and the Local Plan and the National gainst Infanto-Youth Sexual Violence. It has a theoretical and methodological approach quantitative and qualitative, covering the issue of sexual violence against children and adolescents, as one of the expressions of economic relationships, gender, race and culture that make up the material and symbolic structure of society. It methodological procedure: review of literature on the subject and conducting interviews with professionals and families of children and adolescent victims of sexual violence. Investigate as the unit of analysis the Sentinel Program. The analysis on the governmental actions of this period on this social problem points to the continuity and little change in the care of victims of sexual violence: despite maintain features and palliative assistencialistas, favoring the "Network of Sexual Tourism", go through some innovations in terms of securing rights from the ECA, which is the need for transparency and democratization in the management of government policies. In research undertaken, Brazil will only be combating this type of crime when each of the social actors are actually doing their share, down taboos, facing corruption and strengthening a system of guarantee of rights, which target children and adolescents are unprotected, and often ignored by Brazilian society

Mulher como sujeito da criminalidade: um estudo sobre a realidade de presidiárias do complexo Penal Dr. João Chaves Natal/ RN

This work presents itself as a result of the research: Women as the subject of crime: a study on the complex reality of the criminal inmates Dr. John Keys - Natal / RN, done with women incarcerated in the Women's Pavilion Complex Criminal Dr. John Keys. Aimed to investigate the key determinants that lead women to enter the institution to be subject of crime. To better understand the object of our study, we start to understand and analyze the social reality, economic and cultural these women, as well as seizure of their family relationships and emotional, within a gender perspective and consider the analysis of major crimes committed and their determinations. In our study, it appears from successive approximations and procedures theoretical and methodological quality and quantity, we were privileged to documentary research, observation and semi-structured, beyond the theoretical foundation on the subject - that the question of increase in recent years, women in the criminal occurs as a result of socioeconomic reality experienced by those. At the same time, the study has also believe that poverty and crime are not phenomena of cause and effect, however, it is undeniable that the large number of prisoners (as) are poor and live situation of denial of rights. The main focus of the research points to the socio-emotional relationships, both marital and family as the main determinant for inclusion of women in crime, breaking with the myth that the woman is "fragile sex." And, more, points out that the woman in the process of emancipation and achievement of public spaces to commit a crime seek equal to the male. Moreover, the research also denounced in a prison system collapsed, and totally abandoned by the public. That denies all rights provided to prisoners (as), both inside and outside the "walls". It is a system that criminalizes and no one wants to fulfill its role, which is the functional rehabilitation and resocialization of (the) inmates (those). It is hoped that this work could contribute to the unveiling of the reality of women in the criminal - no pretension of exhausting it - and can also contribute to further studies on the subject

Feira livre e circuitos da economia urbana: um estudo da feira da Pedra, em São Bento (PB)

The Feira da Pedra is an extension of the open fair of São Bento in the State of Paraiba. It is a system of trade in textile goods produced by textile industry in manufacturing of hammocks and derivatives of this industry, present in some cities in the state of Paraiba and Rio Grande do Norte, as a survival strategy, inserted in the list of tertiary and retail of the urban economics of this city. It is thereby aimed to discuss about the urban economics, reflecting on the open fair system from the two circuits of urban economy, mainly in the context of the dynamics of the current period of geographic space, the technical-scientific-informational period, as the specific empirical object, the Feira da Pedra of São Bento (PB). For this, this research was carried out in two stages of operation: a) surveys of secondary data and b) primary data collection which were reported an operational triad: I) literature; II) documentary research, and III) research of field. The presence of the Feira da Pedra in São Bento has shown us one of the most important characteristics of this city, in order to present major economic, social and cultural benefits to the local population, and contribute to (re) production of sertanejo space, making lower part of the circuit of its urban economy. This activity has entailed several dynamics for urban space in this city, mainly because of attracting large numbers of people, carrying typical actions of its relationship with the urban space are são-bentense and built environment. Thus, its importance is not only a local and regional phenomenon, but also a cultural reference of a place in the geographical area of many paraibanos and norte-rio-grandenses subjects, as the case of this activity has brought to its weekly routine, this product resulting from the textile working of this area of Sertão Paraibano and Seridó Potiguar

Climate Change and Development in Latin America and the Caribbean. Overview 2009

Includes bibliography

Regional integration in Latin America and dynamic gains from macroeconomic cooperation

Includes bibliography

A articulação comunitária e o Estado: limites e possibilidades dos CONSEGs em Marília/SP

Pós-graduação em Ciências Sociais - FFC

Para além dos muros e das grades: atitudes e valores em relação às instituições carcerárias do município de Valparaíso/SP

Pós-graduação em Ciências Sociais - FFC

A co-evolução dos elementos do sistema setorial de inovação do setor automotivo

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Pequenas criaturas e o efeito de real: a estética da crueldade em Rubem Fonseca

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Apreciaciones sobre las economías de escala en la industria automotriz de Chile

Documento Informativo, No 3/Information Paper, No 3. Publicado separadamente en cada idioma

Estudio de la industria automotriz chilena

Documento Informativo, No 5

La industria automotriz en Colombia

Documento Informativo, No 7