Incentivos tributários: conceituação, limites e controle

A presente pesquisa destina-se a estudar os incentivos tributários. Espécie de norma tributária indutora, os incentivos tributários ainda não receberam a atenção devida por parte dos estudiosos do direito tributário. Atento ao volume cada vez maior de recursos envolvendo incentivos tributários, assim como a necessidade de se conferir maior transparência e responsabilidade na gestão do gasto público, esse trabalho dedica-se a estudar essa ainda pouco explorada figura, extremando-a de figuras parecidas, com as quais não raras vezes é confundida. Embora não haja uma conceituação constitucional ou legal expressa, é possível afirmar que os incentivos tributários são hipóteses de desoneração tributária, que importam em derrogações às regras gerais de tributação, com o não ingresso de recursos nos cofres públicos, de forma a estimular condutas dos contribuintes, com a finalidade de se atingir fins e objetivos constitucionais. Em virtude de sua natureza híbrida, os incentivos tributários se sujeitam a limitações constitucionais tributárias e econômicas, assim como às limitações orçamentário-financeiras. O principal instrumento de compatibilização entre os incentivos tributários, capacidade contributiva, isonomia e cânones da ordem econômica é o princípio da proporcionalidade. Poder Legislativo, Tribunal de Contas e Poder Judiciário devem fiscalizar e controlar essa espécie de desoneração tributária. O Controle a cargo Poder Legislativo (no âmbito do Poder Legislativo federal) tem deixado muito a desejar, tanto no que concerne ao controle dos limites orçamentário-financeiros, quanto no que diz respeito ao controle dos limites constitucionais tributários e econômicos. O Controle que cabe ao Tribunal de Contas (foi analisado o Tribunal de Contas da União) tem mostrado alguma evolução. Contudo, a análise de alguns julgados do TCU demonstra que há muito a melhorar, especialmente no que concerne à investigação da legitimidade e economicidade. A LRF ostenta caráter de norma geral no que tange aos requisitos para a concessão de incentivos tributários. Eventual descumprimento desses preceitos por leis locais revela verdadeira inconstitucionalidade, passível de controle pelo Poder Judiciário. A atuação do Poder Judiciário, em especial do STF, no controle dos incentivos tributários tem sido bastante tímida e pouco transparente. Na maior parte dos casos, o STF tem se limitado a reafirmar o caráter discricionário dos atos oriundos do Poder Legislativo e Executivo, negando-se a examiná-los. Os pedidos de extensão de incentivos tributários também não tem obtido sucesso, pois o STF faz aplicação irrestrita da cláusula do legislador negativo. Uma solução conciliadora seria o judiciário se valer da declaração de inconstitucionalidade sem a pronúncia de nulidade, permitindo a extensão dos incentivos tributários àqueles casos em que a ilegalidade não reside no incentivo em si mesmo, mas na sua não aplicação aos contribuintes em mesma situação. Muito embora existam limites bem definidos, é possível afirmar que o controle dos incentivos tributários precisa evoluir muito.

U. S. Trade in Tuna for Canning, 1987

U.S. tuna fleet activity, canned tuna processing, ex-vessel, wholesale and retail prices and imports in 1987 are described and compared to their counterparts in previous years. Industry statistics gathered from government agencies and industry contacts are presented in 14 figures and 8 tables. In 1987, U.S. tuna fisheries delivered 253,136 short tons (tons) of tuna to U.S. canneries. Domestic deliveries of albacore (white-meat) tuna were 2,836 tons, down 20 percent from 1986 levels. Domestic deliveries of tropical (light-meat) tuna (bigeye, blackfin, bluefin, skipjack, and yellowfin) were 251,000 tons, up 12 percent. Contract prices for tuna delivered by U. S. vessels to U. S. canneries increased dramatically in 1987. Depending on the size of fish in the delivery, ex-vessel prices of white-meat tuna increased as much as 27 percent, and prices of light-meat tuna increased as much as 47 percent. U. S. cannery receipts of imported and domestically caught raw frozen tuna for canning totaled 532,704 tons in 1987, up 2 percent from 1986 levels. U.S. cannery receipts of white-meat tuna were 104,197 tons, down 10 percent from 1986. Imports made up 97 percent of the total cannery supply. Total 1987 U. S. cannery receipts of raw, frozen light meat tuna were 428,507 tons, up 5 percent from 1986 levels. Imports made up 41 percent of the total cannery supply. The 1987 U.S. pack of canned tuna was 33.6 million standard cases, up 3 percent from 1986. The pack of white-meat tuna was 7.2 million standard cases, down 11 percent from 1986; the pack of light-meat tuna was 26.4 million standard cases, up 7 percent. U. S. imports of canned tuna in 1987 were 10.8 million standard cases, down 11 percent from 1986 levels, the first time in recent years that imports have declined. Per capita consumption of canned tuna in the United States was 3.5 pounds in 1987, down slightly from 1986. The retail composite price was $2.26 per pound, unchanged from 1986.

U.S. Fisheries Management and Foreign Trade Linkages: Policy Implications for Groundfish Fisheries in the North Pacific EEZ

The groundfish resources of the U.S. Exclusive Economic Zone (EEZ) off Alaska, dominated by Alaska or walleye pollock, Theragra chalcogramma, Pacific cod, Gadus macrocephalus, and flatfishes, Pleuronectidae, can sustain annual commercial harvests well in excess of 2 million metric tons (t). As recently as 1979, foreign fisheries took 99 percent of the annual harvest supported by these resources. This has changed dramatically during the 1980's. The foreign fisheries have received rapidly decreasing allocations, first as joint venture fisheries expanded and, more recently, as the domestic fisheries have grown. Joint venture fisheries are fisheries in which domestic fishing vessels deliver their catch directly to foreign processing vessels in the EEZ. By 1986, the joint venture and domestic fisheries accounted for 66 percent and 8 percent, respectively, of the annual harvest. The preliminary corresponding figures for 1987 are 78 and 18 percent.

A querela do direito autoral na segunda metade do Oitocentos

Esta dissertação tem como objetivo identificar e analisar os principais debates no contexto histórico que antecedeu a votação da primeira lei de direitos autorais no Brasil, em meados de 1898. Devido à abrangência do tema, a pesquisa debruçou-se sobre o direito autoral literário. Esse debate se processou de forma intermitente, ao longo da segunda metade do século XIX, envolvendo alguns nomes da política e da literatura nacional. Nesse sentido, o pilar central do trabalho pautou-se na análise de projetos de lei e debates registrados em Anais da Câmara dos Deputados, ou seja, de iniciativas e atos de fala formulados sobre autoria e suas circunstâncias morais e econômicas. A fim de contribuir para a contextualização do debate político sobre direitos autorais, foi analisada brevemente a relação entre o escritor de textos literários e o editor. Recorrendo a crônicas, contratos de edição, recibos e processos judiciais, pretendeu-se enriquecer a discussão sobre posicionamentos e práticas dessas duas personagens históricas. O viés interpretativo, embasado na análise dessas fontes, possibilitou pensar a dimensão que a discussão sobre os direitos autorais assumiu no respectivo período. Longe de ter sido um debate restrito ao mundo literário e editorial, ele ganhou o espaço político, trazendo à tona experiências, expectativas e contradições.

Lune, Wyre & Furness Fisheries Advisory Committee 9th September, 1974

This is the report from the Lune, Wyre and Furness Fisheries Advisory Committee meeting, which was held on the 9th September 1974. The report looks at comments of the Regional Fisheries Officer on the report 'Taking Stock', and information including the aims of a report entitled 'Coarse Fisheries'. The report also includes sections on the improvement of fisheries in the River Leven, coarse fish salvage and stocking, fishery prosecutions, and biological work on the River Kent. Fish mortalities are also given as well as fish monitoring figures for areas on the Rivers Lune and Leven for 1974. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.

South Lancashire Fisheries Advisory Committee 11th September, 1974

This is the report from the South Lancashire Fisheries Advisory Committee meeting, which was held on the 11th September 1974. The report looks at comments of the Regional Fisheries Officer on the report 'Taking Stock', and information including the aims of a report entitled 'Coarse Fisheries'. The report also covers sections on the working of Langcliffe Rearing Station, coarse fish salvage and stocking, fishery prosecutions, and biological work on Hoddlesdon Reservoir. Fish mortalities are also given as well as fish monitoring figures for areas on the Rivers Ribble and Hodder for 1974. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.

Lune, Wyre & Furness Fisheries Advisory Committee 9th December, 1974

This is the report from the Lune, Wyre and Furness Fisheries Advisory Committee meeting, which was held on the 9th December 1974. The report looks at information on the Water Bailiffs establishment, including the organisation and the duties of both the Fisheries Inspector and the Senior Bailiff. It also covers the comments from the Regional Fisheries Officer on the report on 'Coarse Fisheries', and the report by the Unit Fisheries Officer on fisheries activities. This looks at coarse fish salvage and stocking, fisheries management, biological work carried out, which include initial studies of the utilisation of sonic tagging methods in the monitoring of salmon in estuaries, fish mortalities, and the fish monitoring figures for areas on the Rivers Lune and Leven. The last section looks at bank erosion on the River Lune. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.

South Lancashire Fisheries Advisory Committee 11th December, 1974

This is the report from the South Lancashire Fisheries Advisory Committee meeting, which was held on the 11th December 1974. The report looks at information on the Water Bailiffs establishment, including the organisation and the duties of both the Fisheries Inspector and the Senior Bailiff. It also covers the comments from the Regional Fisheries Officer on the report on 'Coarse Fisheries', and information on the discharge to the River Ribble from Clitheroe sewage works. Item number 7 looks at the report by the Unit Fisheries Officer on fisheries activities. This looks at coarse fish salvage and stocking, fisheries management, poaching, fish mortalities, and the fish monitoring figures for areas on the Rivers Ribble and Hodder. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.

Lune Wyre & Furness Fisheries Advisory Committee 16th January, 1978

This is the report from the Lune, Wyre and Furness Fisheries Advisory Committee meeting, which was held on the 16th January, 1978. It covers information on fisheries income and expenditure, licence duties, regional water resources study, fish stocks in the River Leven, Skerton fishery and radioactive discharge in relation to fishery interests. It also includes investigations for future water supplies to South West Cumbria and the report by the area fisheries officer on river conditions and fishing for salmon, sea trout, and coarse fish, numbers of fish movements at Haverthwaite, Broadraine and Forge Weir fish monitoring station. Included in this report is also work at Middleton Hatchery, a brief note on fish disease in migratory fish in the Lune and Kent, and net catch figures for the year for the Rivers Lune, Kent, Leven and Duddon. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.

Lune, Wyre and Furness Fisheries Advisory Committee 15th January, 1979

This is the report from the Lune, Wyre and Furness Fisheries Advisory Committee meeting, which was held on the 15th January, 1979. It covers information on the proposed net limitation order and new fishery byelaws for the Rivers Lune and Wyre, the proposed byelaws for Skerton Weir, issues with the electric fish diversion screens for the Lune and the Wyre, and the monitoring of levels of radioactivity in migratory fish. The section on the report by the area fisheries officer on fishing activities includes river conditions and fishing for the Lune, Wyre and Furness and figures for migratory fish counted at Haverthwaite on the River Leven, Broadraine, Forge Weir and Skerton Weir on the River Lune and Duddon Hall. Also included is an update on Middleton Hatchery, fish disease, fish mortalities and net catch figures for 1978 of grilse, salmon and sea trout for the Lune, Kent, Leven and Duddon. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.

Crise e oportunidade: O caso dos hospitais filantrópicos da região centro sul fluminense do Estado do Rio de Janeiro.

De acordo com dados do DATASUS, o setor filantrópico no país possui cerca de 2.100 estabelecimentos hospitalares, com mais de 155.000 leitos, o que representa 31% do total de leitos do país. Ou seja, 1/3 dos leitos existentes no país são filantrópicos, caracterizando o setor como importante prestador de serviços ao Sistema Único de Saúde, assim como à saúde suplementar. Estes números demonstram a importância do setor filantrópico para o país, mas também para muitas regiões, como a região centro sul fluminense do Estado do Rio de Janeiro. A enorme complexidade e diversidade da rede hospitalar filantrópica traz muitos e variados desafios, tanto para a operação hospitalar, como para as políticas governamentais de manutenção do setor saúde. Além da defasagem da tabela do SUS, outros problemas também são enfrentados por estes hospitais como os tetos financeiros, que levam ao pagamento menor do que é efetivamente produzido, atrasos de pagamentos, que dificultam o planejamento e o equilíbrio financeiro, fechamento de linhas de créditos, dificuldades nas negociações com gestores, entre muitos outros. Todas essas dificuldades têm reflexos críticos na gestão dessas organizações que passam por crises financeiras, necessidade de qualificação profissional e de adequações em suas instalações e equipamentos. Esta pesquisa propõe-se a estudar a situação dos hospitais filantrópicos da região Centro-Sul Fluminense do Estado do Rio de Janeiro no âmbito financeiro, assim como conhecer a percepção dos gestores sobre as dificuldades do setor, suas perspectivas e propostas de possíveis soluções. A metodologia utilizada foi de natureza exploratória, com abordagem qualitativa e quantitativa, com estudo de casos múltiplos, utilizando-se de diversas fontes para coleta de dados, como fontes primárias, secundárias e entrevista semi-estruturada. Os resultados demonstraram a importância dos hospitais filantrópicos na produção de serviços de saúde para o SUS e a necessidade da formulação de políticas especificas para a manutenção do setor filantrópico conveniado ao SUS. Na região centro sul fluminense há uma complementaridade entre a rede pública e a rede filantrópica. Embora seja reconhecida a importância histórica e estratégica desses hospitais na prestação de serviços ao SUS, mantidas as condições atuais nos âmbitos de capacidade instalada, organizacional ou financeira, não há dúvidas de que o futuro dessas instituições será incerto com riscos importantes para a continuidade dos serviços prestados e da própria sobrevivência dos hospitais.Existe a necessidade urgente de que os gestores públicos busquem a implantação de modelos flexíveis de gestão, visando o estabelecimento de um relacionamento de parceria com os hospitais filantrópicos e suas ações sejam definidas por metas tangíveis e alcançáveis.

Lune, Wyre & Furness Fisheries Advisory Committee 10th January, 1980.

This is the report from the Lune, Wyre and Furness Fisheries Advisory Committee meeting, which was held on the 10th January 1980. The report contains sections on the minutes of the Special Meeting held on 13th December 1979, net and fixed engine licence duties, the EEC Directive on the quality of freshwaters and terminated angling leases. It also includes the report by the area fisheries officer which looks at river conditions and fishing, fish monitoring at Broadraine, Skerton, Haverthwaite and Duddon Hall stations, and an update on Middleton hatchery. Also covered in the report is an update on the cage rearing of salmon smolts for the River Leven, stockings carried out by the Water Authority, and information on fish disease, fish spawning and net catch figures for 1979. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.

River Dart Scale Reading Investigation Report on the 1965 Season

This is the fourth River Dart Scale Reading Investigation Report on the 1965 season by the Devon River Board. The object of this investigation is to examine, by means of scale-reading, the general biology of the salmon population of the River Dart. It reviews the methods used for the collection of scales and examination of the materials. It shows the results of the survey and the number of scales studied from each of the various sea-age classes, time of running with distribution of the sea-age groups throughout the season, fish sizes and smolt ages at migration. All it summarized in tables, and figures are included plotting weight distributions for each age classes and frequency distributions.

River Dart Scale Reading Investigation Report on the 1966 Season

This is the fifth River Dart Scale Reading Investigation Report on the 1966 Season by the Devon River Board. The object of this investigation is to examine, by means of scale-reading, the general biology of the salmon population of the River Dart. It reviews the methods used for the collection of scales and examination of the materials. It shows the results of the survey and the number of scales studied from each of the various sea-age classes, time of running with distribution of the sea-age groups throughout the season, fish sizes and smolt ages at migration. All it summarized in tables, and figures are included plotting weight distributions for each age classes and frequency distributions. It also compares the results of previous reports.

River Dart Scale Reading Investigation Report on the 1967 Season

This is the sixth and final River Dart Scale Reading Investigation Report on the 1967 Season by the Devon River Board. The object of this investigation is to examine, by means of scale-reading, the general biology of the salmon population of the River Dart. It reviews the methods used for the collection of scales and examination of the materials. It shows the results of the survey and the number of scales studied from each of the various sea-age classes, time of running with distribution of the sea-age groups throughout the season, fish sizes and smolt ages at migration. All it summarized in tables, and figures are included plotting weight distributions for each age classes and frequency distributions. It also compares the results of previous reports and gives a full summary for the investigation (including previous reports).