Espaço público e sociabilidade urbana: apropriações e significados dos espaços públicos na cidade contemporânea

Study public space is studying the city and its dynamics through a representation point. The changes that are observed in these spaces and in the relations established there, or with it, are related to changes that occurred in the city as a whole, in the urban way of living. Study public space allied to urban sociability permits an even better focus on this relation between people in these spaces and with the spaces and in the consequences and fragile aspects this relation can impose to people and cities. This work is aimed towards this relation between public space and urban sociability. Through a conceptual/theoretical discussion aims, specifically, comprehend how to establish and what is the relation between urban space and urban sociability (appropriation/perception of place, tendencies of seclusion), from an isolated analysis of each one of these themes in the contemporaneous city. The Brazilian public space has peculiar characteristics, arising from its historical process of construction, also influenced by the public sphere fragile construction that permeates it, as well as more recent variables such as the sensation of insecurity and commodification of these places. The urban sociability influences and is influenced along all this process of significance and reframing of the public space. The conceptual discussion about each isolate variable provides the necessary coverage for discussion and analysis of the relation between them and the consequence of this relation in the city, such as the notation of relevant experiences of this process of revaluation of the public space. The hereby search is not through a path to reestablish the relation as it already existed, but also for an understanding of the dynamic as is established today and for existing possibilities for maintenance and appreciation of the relation between people and the city by believing in its importance to urban life

Estética do apocalipse: (re) considerações acerca da (des) arborização urbana de Natal e seu contributo à saúde pública

This study intends to establish a relation between environmental degradation, particularly the devastation of the green canopy, and public health. Utilizing a mapping of the trees included in the researched area, each individual tree was analyzed according to its age, taxonomic listing, architecture, shape and size (determined by aesthetic/convenience reasons or deformed by pruning). Initially investigated were the covert reasons lying underneath the constant aggression against trees (which many times seem to contain elements of hatred and contempt) within the urban environment. In addition to that, the aspects concerning environmental modifications and the consequent impact on public health were also assessed. Two main problems promptly emerged as a result of the removal of trees: a) without a canopy to protect the areas, they became subject to winds directly blown from SW Africa and impregnated with aerosol partic les, which are common causes for respiratory disorders and, b) direct UV solar radiation, which causes some types of skin cancers and eye disorders. To reach such results, we studied the origins and formation of UV radiation induced cancers and searched for the UV radiation spectra of action, e.g., usual intensity and quantity reaching clear and shadowed spaces in a certain area and its consequences. In a second instance, we also searched for pertinent data resources in order to confirm the increase of skin cancer cases due to exposure to UV radiation and the relation between the destruction of the green canopy and the above mentioned problems. We believe that a few significant results have been achieved by this study, namely: the relation between a culture based on medieval beliefs and its consequences on the environment; how this culture exploits and deforms nature in pursuit of financial and psychological interests to a point of transforming the landscape into a copy of something devoid of any relation to latitude and altitude; and above all, the indifference concerning the alarming results carried by these modifications

O ouro branco abre caminho: o algodão e a modernização do espaço urbano da Cidade da Parahyba (1850-1924)

The present research deals with the modernization process of the Cidade da Parahyba2, between 1850 and 1924, and its relation with the cotton economy, which represented the main source of wealth accumulation for both the private and the public sectors throughout the First Republic. This study on urban history was developed by focusing on the understanding of the city s spatial formation, and despite its emphasis on the economic aspects involved, other factors that also contribute to the development of the social life were not put aside. The modernization process of the Cidade da Parahyba was also analyzed during the period established for the study according to a chronological and thematic approach that established comparisons with the financial situation of the State, whenever this was necessary, with special attention to the contribution of the cotton economy to the State´s revenues. It was possible to detect a lack of financial help and loans from the federal and municipal administrations for finishing several public works already underway in the capital, since the federal funds allocated to the State of Parahyba do Norte were rather employed in emergency works against droughts and in agricultural development. One can then conclude that the financial resources required for the urban interventions were withdrawn from the State s treasury itself, resources that were collected mainly from activities such as cotton exportation and cotton trading. Another factor shows the interdependence between the urban remodeling and the cotton economy: during the years marked by great droughts or by hard plagues on the cotton plantations, cotton production decreased, as well as the State s finances. The first measures taken by the State s administrators were to halt all projects of urban remodeling in progress in the Cidade da Parahyba, which was, clearly, the most privileged city by the State s presidents during the period analyzed. 2 The city of João Pessoa was named Cidade da Parahyba, a designation that remained until September 1930, when it received its present-day name in order to pay homage to the president of the State, João Pessoa Cavalcanti de Albuquerque, murdered in the city of Recife in August of that same year. At that time, the State of Paraíba was known as Parahyba do Norte. Since this work is limited to a period of time comprised within the First Republic, the names employed respect the terms used in those days

O Plano Diretor como instrumento de gestão da cidade: o caso da cidade de Fortaleza/CE

According to article 182 of the Brazilian Federal Constitution, cities should perform social function, what brings the concept that the city should be a place for one to live well. For that to happen, it should be well administered by its public managers. However, so that there is a sound administration, one that really performs that social function, there must be, first, an efficient planning. We understand that such a thing occurs when the master plan is the main planning instrument of a city and serves as basis for its administration. We notice, however, that in most of the cities the master plan is formulated as a law that regulates urban planning but that both the population and the government most of the times are not aware of its importance concerning the relevant issues related to municipal administration, such as its relationship with the economy, taxation, the social issue, land use regulation, and, in summary, with all the aspects that constitute and that a municipal government should manage in the best possible way. One also knows that, in general, the attempt of city planning has always been connected to the duration of a mandate and that way public managers many times implement restricted measures aiming to just attain a political-electoral objective and publicizing their administration. That implies actions and works that in some cases have negative impacts or ones that cannot be removed from the cities. This study intends to show that the master plan should be the planning instrument guiding the municipal administration but that, however, what we note is a lack of connection between that instrument and the government guidelines of the municipal managers. In order to study what happens to the cities that have a planning which is not taken into account in its administration, we will use the city of Fortaleza, capital of the State of Ceará as a case study. Historically, in Fortaleza the public managers have seldom decided to administer the city in according to the master plans developed for it. We should emphasize that planning begins in the city quite late and until the current days it is being substituted by temporary measures. Through the analysis of the planning process and of the urban management of the city of Fortaleza, especially the master plans predicted since 1933, we explain that if such plans had been implemented, they could have been important tools for its administration to attain a social function, becoming therefore a place for one to live well

Resposta imune à saliva de flebotomíneos (diptera: psychodidae) em indivíduos residentes em áreas urbana e periurbana no nordeste do brasil

Visceral leishmaniasis (VL) has a wide geographical distribution in tropical and subtropical areas of the planet, which is a protozoan parasite of the genus Leishmania. This pathogen is transmitted to the host through the sandflies bite, with its saliva, the immune response that leads to both. In the state of Rio Grande do Norte, 85% of the sand flies captured is Lutzomyia longipalpis, but the second most abundant, Lutzomyia evandroi, it deserves emphasis because its wide distribution and eclectic behavior. The exposure of people living in endemic areas for the insect vector VL greatly increases the chances of infection. This study aimed to evaluate aspects of the epidemiological profile of VL in endemic areas of human and nonendemic in the metropolitan area of Natal, as well as verify the abundance and seasonal fluctuations of sandflies species in two counties endemic for VL. Were collected in the municipalities of Nísia Floresta, Parnamirim, São Gonçalo do Amarante and Macaíba, of which groups of females were separated for further dissection of the salivary glands and identification of species. The blood samples used were from individuals of two Natal s districts where it has never been reported cases of VL and neighborhoods of Parnamirim applicants who present cases of VL. In the municipality of Nísia Floresta, the most abundant species was L. evandroi with 38.39%, followed by L. longipalpis with 36.22%, L. walkeri 19.67% L. lenti 3.81%, L. wellcomei 1.39% and L. whitmani 0.52%. Already in Parnamirim the proportions were L. walkeri with 73.15%, L. evandroi with 10.55%, L. wellcomei 7.63%, L. longipalpis 6.37%, L. whitmani 1.46%, L. sordellii 0.52%, L. intermedia 0.21 and L. shanonni 0.1%. In both municipalities was observed higher abundance of species distributed in the initial months of the year, as February and March. The study showed that no difference in exposure to the vector of VL among individuals from endemic and non endemic area for this disease. But there are differences in exposure between individuals of L. longipalpis and L. evandroi, confirming the great powers of the first vector. It was also characterized as predominant phenotype in the population of endemic areas who had negative serologic responses to antigens of Leishmania and result in negative Montenegro skin test (DTH), indicating that much of the population hasn t been bitten by infected insects

Dípteros (Culicidae) transmissores de arbovírus em área de proteção ambiental urbana (Parque das Dunas Natal-RN,) 2004-2006

Desenvolvido no Parque das Dunas, segunda reserva ambiental urbana do Brasil, ocupando uma área de 1.172,80 hectares, com característica de mata atlântica de dunas, situada numa faixa litorânea na região urbana do município de Natal (05° 46 S, 35º 12 W), o presente estudo, realizado durante os anos de 2004 a 2006, teve como objetivo identificar as espécies de culicídeos existentes no Parque das Dunas, capazes de transmitir arbovírus, tendo em vista que em 2004 houve uma epizootia de saguis (Callitrix jacchus), que causou grande mortandade, sem definição do agente etiológico. No ano de 2004, foram pesquisados sete pontos no interior da mata, com instalação de 20 armadilhas de ovitrampas e 20 de bambu para coleta dos imaturos. Para os adultos, durante quatro vezes por semana, foram usadas as armadilhas de Sannhon. Foram coletados 5.691 imaturos, sendo 839 Ae. aegypti, 3.184 Ae. albopictus e 1.668 Hg. leucocelaenus. A coleta dos adultos foi realizada de 2004 a 2006, etapa em que se recolheu 17.506 culicídeos adultos, sendo 17.244 Wy. bourrouli, 255 Ae. aegypti, 593 Ae. albopictus, 1.275 Hg. leucocelaenus, 294 Oc. scapularis, 05 Oc. taeniorynchus, 02 Oc. serratus e 3 Li. durhami. Para os imaturos houve correlação significativa entre Ae. aegypti e umidade relativa do ar p = 0, 049 e pluviometria p = 0,00, Ae. albopictus apresentou correlação significativa positiva com a pluviometria, enquanto Hg. leucocelaenus não apresentou nenhuma das variáveis climáticas. Para os adultos, a análise de série temporal aponta flutuação sazonal significativa para Ae. aegypti (p = 0,003); Ae. albopictus (p = 0,04); Oc. scapularis (p = 0,008 ) e Hg. leucocelaenus (p = 0,003). Uma correlação significativa negativa foi observada entre o número de Ae. albopictus coletado e a temperatura (Corr= - 0,50, p = 0,01); isto é, para cada 1°C a mais há diminuição de 7 espécimes. Este estudo teve a participação de uma equipe multidisciplinar: biólogos, entomologistas, para confirmação das espécies; técnicos de laboratório, para acompanhamento diário das larvas eclodidas das armadilhas de ovitrampas. Teve a importante colaboração de profissionais da Fundação Oswaldo Cruz FIOCRUZ/Rio de Janeiro, da Universidade de São Paulo USP para identificação do grupo Wyeomyia.

José Lins do Rego e a modernização da economia açucareira

Analysis of the northeastern sugar economy insertion on the modernization process of these economy based on the José Lins do Rego literary Discourse. In order to do so, there were used the literary works Fogo Morto, Menino de Engenho, Bangüê and Usina as study objects. Throughout the prosecution of a exploratory and documental bibliographic research it was identified that, in the cited literary works, there are three specialties corresponding to the main scenarios of the plots, the Santa Fé and Santa Rosa mills and the Bom Jesus mill factory. We have conceived the mills as main charachters, since all stories deployment corresponds to the other charachters reactions to the many forms that the specialties are, or not, affected by the modernization. Therefore, the narratives in Fogo Morto, Menino de Engenho, Bangüê and Usina reaffirm the viability of the literary discourse application as a source for the construction of the sociological interpretation of the northeastern sugar economy process of modernization in the end of 19th century and beginning of the 20th century

A previdência rural universalista e a sua relevância na economia dos municípios do Rio Grande do Norte

This study deals with the rural social security Universalist established by the Constitution of 1988 and its importance in the economy of the municipalities of Rio Grande do Norte. In this context, the study seeks to satisfy two important criteria that guide the selection of objects of social science research: a consideration of issues that have relevance to the real world and the intention to make the contribution to the scholarly literature on theoretical and empirical aspects. The research seeks to reveal what is the economic importance of the subsystem of social security for rural municipalities in RN. The hypothesis is that the transfer of income received by beneficiaries from the rural social security tax exceeds the explicit mechanisms for most municipalities in RN, in many cases significantly, proving the importance of this policy as a mechanism for combating poverty and reducing social inequality, especially before the fragility of the federal system on the national political entity hall. The study presents theoretical cores - chapters 1-3 - and empirical - Chapter 4. The first core is about the evolution of social protection as a state policy, addressing the influential theories and typologies of the State of Social Welfare and the characteristics of the Brazilian social security model, but mainly, its rural social security subsystem, its history until universalistic model inaugurated by the Federal Constitution of 1988. The second begins with an overview of studies that have emphasized the impact of Social Security on the local economy of small municipalities, then passing data and statistics in order to gauge the socioeconomic importance of pension income in the rural municipalities of Rio Grande do Norte. To this end, the final chapter provides a comparison of the monetary value transferred by the payment of social security benefits - rural and urban - to each of the 167 municipalities in RN with the equally important sources of income in the budget of municipal entities. Apart from their own tax revenues, are objects of comparison with the value of pension benefits awarded in RN, transfer quota state relating to the municipality on the federal ICMS and the transfer on the FPM

A economia social e os estados do cooperativismo: ascensão ou declínio dos princípios do cooperativismo em empreendimentos autogestionários

Crisis in the capitalist system of production, contributes to appearance of social enterprises. In spite of, to believe these undertakings were to promote a true revolution that supply alternatives to consolidation of a socialist society, which it wasn t succeed. The cooperatives which was our object of study, get appearance in the middle of the capitalist system of production in a disorganized way, therefore, many of them Just get rich or they became true work machines and exploration of the human work. This study has like main objective: Do cooperatives have knowledge and/or they pratice rudments of the cooperativist moviment?. Get some conclusions, the cooperatives of work come promoting a decline of the rudments of the cooperativism and they don t have a knowledge about the rudments of the cooperativism and they don t pratice the same ones, instead of, the ccoperative of production comes promoting the appearance of the self-management idealism which they know the rudments of thecooperativism and they pratice the same ones

Cooperativismo sob a ótica da economia solidária e popular : algumas evidências no meio rural potiguar

Las experiencias colectivas como canales de acceso a mejores condiciones de vida, engendradas por los sectores populares y, especialmente, por las populaciones rurales, nos motivaron a la realización de esta investigación. Teniendo como unidad de análisis una cooperativa constituida por agricultores y agricultoras familiares, investigada por medio de un estudio de caso y como base teórica las concepciones de economía solidaria y popular, nuestra cuestión central fue comprender ¿cuales las prácticas adoptadas que han posibilitado su éxito? Para ello, partimos de la hipótesis de que el éxito de esas organizaciones depende de la aplicación de los principios cooperativistas, cuales sean: adhesión libre y voluntaria, democracia, participación, intercooperación, educación e información, preocupación con el entorno, autonomía e independencia; y de sus relaciones externas con el Estado y otras instituciones de apoyo. Para cumplir nuestro propósito, fueron seleccionados también algunos indicadores, una amuestra aleatoria de la población elegida y los representantes de las instituciones involucradas con la cooperativa. Siendo una investigación de carácter más cualitativa, pero usando dados cuantitativos, fueron utilizados para la coleta de los datos encuestas semi-estructuradas, cuestionarios con preguntas abiertas y cerradas, observaciones directas, registros fotográficos y análisis documentales. Los principales resultados encontrados indican que la hipótesis fue confirmada, o sea, el éxito de la cooperativa estudiada tuvo vinculación directa con la aplicación de los principios cooperativistas, con el acceso a los recursos públicos disponibles y con los apoyos de otras instituciones, generando beneficios socioeconómicos para los cooperados y externalidades positivas para el desenvolvimiento del entorno

"Reforma urbana já"; "arroz, feijão, saúde e habitação" :A luta por moradia na grande João Pessoa

Our object of study in this work concerns to the movement of fight for the housing in the Great João Pessoa, Paraíba, Brazil, and looks for to investigate the conditions and context of the occupations of building, public or private, for devoid populations that do not have where to live. Front to the absence of politics effective directed to the habitation or the cities, in a picture of unemployment and impoverishment of the population, the result of the habitation point of view, is the absolute lack of popular housings, the degradation of the cities and the growth of the number of homeless and also of its occupations. The urban occupations today represent a reply of these devoid populations that from an involvement with parties or Not Governmental Organizations, and social movements leave for the class action known by the occupation of abandoning public or private buildings. These occupations, even so initially if assume as pressure instrument or of visibility for attainment of housings, for the delay in obtaining the attention of the public agencies and a solution for the problem, becomes definitive or is drawn out per many years. E this if gives although the deficiencies, of the accumulation or families neither in an adequate, always precarious space nor in sanitary installations, that the necessary privacy does not allow. The study it consisted of an empirical research, through the participant comment and open and half-open interviews, and counted on the audiovisual register of two occupations, one in the downtown of João Pessoa City (old building of the INSS, in the Ponto dos Cem Réis) and other (Community of the Cajueiro), next to the Beach "Praia do Jacaré", in the city of Cabedelo.The choice of the Visual Anthropology as research instrument is on to a concern in better translating other ways of life, therefore the accomplishment of the video in allows them to know with more precision the reality where the citizens of the research live. We also use as methodological resource in the research the deepened interview, in intention to better understand the description of the way of life of the studied families and the movements of fight for the housing, particularly the MDM - Movement of Right for the Housing, and the MNLM- Nacional Movement of Fight for the Housing

Gestão de centros históricos: uma avaliação da política de requalificação urbana de Natal/RN

From the second half of the century XX, in many Brazilian cities, the "historic centers" stop being the most densely populated areas of the city, accumulate degradation of the built environment and its functions have physical, social and economic resignified when also intensified interventions in these same centers Historic focused its redevelopment. This work aims to reflect on the experience of urban regeneration in the historic center of Natal, addressing the strategies adopted in the implementation of public policies and how these improve the effectiveness of actions, processes and outcomes for which turn the management of the historic center in question. In Natal, is identified in the neighborhoods of the Upper Town and Ribeira, the historic city center, a large distortion of their ancient architectural complex, the use of sub-urban infrastructure and emptying in the evenings and weekends. Shares redevelopment of the historic center of Natal are considered late, it is only recently that these neighborhoods were objects of policies and projects generally aimed at enhancing the cultural attraction of the area, and not always, it can be said that they have relevance in development process of the city. Added to this, there is the slowness of the interventions, although the zoning as an area of historic preservation has been done for over two decade. In Natal, the ideas of sustainable development articulated a proposed redevelopment of its historic center is still far from being achieved, but on the other hand, the latest phase of implementation of plans and projects in the area, indicating the intention to transform practical experience in the formulations and proposals in relation to these ideals

Ação social da Rede Caritas de Empreendimentos de Economia Solidária - EES: um estudo sobre valores e dinheiro

This study seeks to analyze the relationship between values and economic practices in social actions developed by the Caritas Network northeastern in projects linked to the Solidarity Economy over the last decade. This link between economic values and practices is discussed in relation to both Weber (Economy and Society) and Simmel (The Philosophy of Money) with a treatment of the affinities between both the economic sphere and religious ethics and the forms of sociability that bring individuals into contact with the circulation of money. The research scope was comprised of businesses monitored by Caritas in four northeastern states (Pernambuco, Paraíba, Alagoas and Rio Grande do Norte where we sought investigate the influence of ethical values, religious networks, and the economic practices of associations, groups and cooperatives. The field research took place over nine months with visits to local groups in their production areas, participation in trade fairs, training, exchanges, forums and regional meetings. Through this research we saw that money, the symbol and instrument of utilitarian reason, shapes individual behavior and socialization conditions since in business practices it is permeated by religious and ethical values when confronted by their experiences, values and neoliberal practices. The data and conclusions and relates to the overall research of the regional Caritas Network, the place it occupies in the Solidarity Economy and its influence on the sociability of business

As cidades medias no desenvolvimento regional: um estudo sobre Pau dos Ferros (RN)

Esta tese versa sobre as cidades médias no atual contexto do desenvolvimento urbano brasileiro e nordestino. Na região Nordeste, o processo de urbanização foi lento, atomizado, geográfico e economicamente disperso, o que resultou numa rede urbana truncada, constituída principalmente por suas nove capitais regionais e cerca de duas dezenas de cidades de porte médio, em sua maioria, interiorizadas. Foi a partir dessa rede urbana nordestina interiorizada que nos propomos a estudar Pau dos Ferros, no Rio Grande do Norte e o papel que ela desempenha na rede urbana nordestina e potiguar. Compreender os determinantes da produção do espaço urbano-regional de Pau dos Ferros que o caracterizam como cidade média, com fins a refletir sobre o seu papel no desenvolvimento regional foi o objetivo geral desta pesquisa. Nossa hipótese é que, a despeito de um contingente populacional pequeno, Pau dos Ferros vem desempenhando na rede urbana do Nordeste e do Rio Grande do Norte as funções de cidade média, particularmente, na oferta dos serviços de educação superior e saúde, além da oferta de empregos, notadamente no comércio e nos serviços públicos, o que nos permitiu tratá-la à priori, a partir do conceito de cidade (inter) média. Para esta investigação, partimos da proposta de estudo e do pensamento de autores como Faria (1978), Benko (1999) e Brandão (2007), os quais propõem o estudo do urbano a partir de situações concretas que permitam compreender os fenomenos em sua múltiplas causalidades. Dessa forma, o fio condutor desta análise foi o modo como vem se reconfigurando as cidades médias e como essa reconfiguração tem afetado de diferentes formas as relações entre as cidades e entre as cidades e as regiões. Os resultados das análises apontaram que os investimentos públicos em saúde e educação têm contribuído para a atração de investimentos privados em suas respectivas áreas, e também em outras, o que tem ajudado a dinamizar a economia da cidade, inclusive modificado parcialmente sua estrutura ocupacional. Pau dos Ferros se destacou como um polo comercial e de serviços na rede urbana potiguar, formando um outlier no Alto Oeste, organizando uma bacia de empregos na sua área de influência que constatamos ser composta por 55 municípios do RN, CE e PB. Ao se consolidar como polo regional na oferta dos serviços de saúde e de educação superior, ampliou-se o fluxo de pessoas que realizam movimento pendular para trabalho e estudo. Em síntese, constatou-se que, a despeito do pequeno contingente populacional, a configuração urbano-regional de Pau dos Ferros, tanto em termos de sua dinâmica urbana, como de sua abrangência regional, fazem dela uma cidade média na rede urbana nordestina interiorizada

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