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.

Spectroscopic characteristics and cellular compatibility of protein wrapped single wall carbon nanotubes

Non-covalent functionalization of CoMoCAT single-wall carbon nanotubes (SWNTs) by bovine serum albumin (BSA) was achieved. Photoluminescence spectra for the functionalized nanotubes showed good dispersion by BSA functionalization. Raman spectra were taken for the sonicated SWNT-BSA solution to establish the signal versus concentration correlation. Cellular uptake of functionalized carbon nanotubes by mouse macrophage (RAW264.7) was then investigated using Raman spectroscopy. For a seeding density of 50% confluence in a culture solution containing 10 μg/ml of BSA-SWNTs, uptake of 200 μg/ml by the macrophages was recorded after 23hr incubation, indicating an active uptake of SWNTs. © 2012 IEEE.

Application of the compatibility relationship(1) in seeking a functional relationship among species' equilibrium quantities in complex systems

A new algorithm, representing an important advance in determination of the functional relationship, is first reported here. The algorithm is very useful and convenient for analyzing the incorporation of impurities. To show how the algorithm works, two early and well-known vapor phase epitaxy (VPE) experiments-Ashen's (Ashen, D. J.; Dean, P. J.; Hurle, D. T. J.; Mullin, J. B.; Royle, A.; White, A. M. Gallium Arsenide and Related Compounds, Institute of Physics Conference Series 24, 1974; Institute of Physics: London, 1975; p 229.), involving the doping of silicon and DiLorenzo's (DiLorenzo, J. V. J. Cryst. Growth 1972, 17, 189.), involving the mole fraction effect-are calculated to find the functional relationship between the Si contamination and the partial pressure of HCl. The calculated curves agree with the experimental results. A conclusion that the calculated values are greater than the true values has been drawn.

Compatibility relationship among reaction equilibria, equivalence principle of reaction approaches, and silicon contamination in semiconductors

This paper discovers some shortcomings in the algorithm for the incorporation of Si into GaAs in the GaAs VPE process. These faults arise from neglecting a link, the compatibility relationship, in chemical thermodynamics. The meaning of said relationship is as follows: In an equilibrium complex system, each species can only contribute one and the same quantity (its equilibrium quantity) to the different equilibria of the various reactions involving it; yet even under this restriction, every equilibrium constant is satisfied, and all the reaction equilibria coexist compatibly in the system. Only by adding the relationship can the equilibrium theory for the complex system be complete. This paper also tells its position in chemical thermodynamics. Such a compatibility concept directly leads to an equivalence principle: In a complex system, a certain species can usually be simultaneously formed by many chemical reactions; when the system has reached equilibrium under fixed environmental conditions, the equilibrium quantity of said species calculated according to each chemical equation of these reactions will be equal and the various reaction approaches will be equivalent, provided that for all the reactants and all the other products of these reactions their equilibrium quantities in the system are respectively taken as corresponding knowns for the calculations, which is extremely useful for seeking a functional relation among the species' equilibrium quantities in a system (Si contamination is one of the examples). Under the guidance of those arguments, the various schools' algorithms for the Si contamination can be uniformized and simplified, and the contamination quantity relation between Si and O, two very important impurities, is found.

the tilt cursor: enhancing stimulus-response compatibility by providing 3d orientation cue of pen

In order to improve stimulus-response compatibility of touchpad in pen-based user interface, we present the tilt cursor, i.e. a cursor dynamically reshapes itself to providing the 3D orientation cue of pen. We also present two experiments that evaluate the tilt cursor’s performance in circular menu selection and specific marking menu selection tasks. Results show that in a specific marking menu selection task, the tilt cursor significantly outperforms the shape-fixed arrow cursor and the live cursor [4]. In addition, results show that by using the tilt cursor, the response latencies for adjusting drawing directions are smaller than that by using the other two kinds of cursors.

Monte Carlo simulation of the compatibility of graft copolymer compatibilized two incompatible homopolymer blends: Effect of graft structure

Compatibility of graft copolymer compatibilized two incompatible homopolymer A and B blends was simulated by using Monte Carlo method in a two-dimensional lattice model. The copolymers with various graft structures were introduced in order to study the effect of graft structure on the compatibility. Simulation results showed that incorporation of both A-g-B (A was backbone) and B-g-A (B was backbone) copolymers could much improve the compatibility of the blends. However, A-g-B copolymer was more effective to compatibilize the blend if homopolymer A formed dispersed phase. Furthermore, simulation results indicated that A-g-B copolymers tended to locate at the interface and anchor two immiscible components when the side chain is relatively long. However, most of A-g-B copolymers were likely to be dispersed into the dispersed homopolymer A phase domains if the side chains were relatively short. On the other hand, B-g-A copolymers tended to be dispersed into the matrix formed by homopolymer B. Moreover, it was found that more and more B-g-A copolymers were likely to form thin layers at the phase interface with decreasing the length of side chain.

Thermodynamical study on pressure-induced compatibility in UCST polymer-containing mixtures

The present calculations were performed on the basis of the Sanchez-Lacombe lattice fluid theory and the new combinatorial rules for block copolymer according to the experimental results on the pressure-induced compatibility in poly(ethylene oxide) (PEO) and poly(ethylene oxide-b-dimethylsiloxane) (P(EO-b-DMS)) mixtures with UCST behavior. The study on enthalpy, combinatorial entropy, vacancy entropy and Gibbs energy upon mixture shows that Sanchez-Lacombe fluid theory and the new combinatorial rules could describe the pressure-induced compatibility (PIC) of polymer mixtures with UCST behavior well.

The compatibility and morphology of HIPS/PC and HIPS-g-GMA/PC blends

The compatibility and morphology of HIPS/PC and HIPS-g-GMA/PC blends were studied. The compatibility and morphology of HIPS/PC blends were characterized by DSC and SEM, respectively. The result of DSC shows that T-g of PS doesn't change with the blend composition, and T-g of PC decreases with the increase in weight fraction of HIPS, which indicates that the PC/HIPS blend is a partially miscible system. Results of SEM indicate that the decrease in T-g of PC results from PS interpenetrating into the phase of PC, and no change in T-g of PS results from PC not interpenetrating into the phase of PS. The copolymer of HIPS-g-GMA was prepared by reactive grafting method. The IR spectrum shows that GMA is grafted on the chain of HIPS. The compatibility and morphology of HIPS-gGMA (35)/PC (65) were studied by DSC and SEM. PC (65)/HEPS-g-GMA (35) blend exhibits reduced size of disperse phase, enhanced interface adhesion and lower T-g of PC phase as compared with the PC(65)/HIPS(35) blend. It implies that HIPS-g-GMA is an effective compatibilizer of the HIPS/PC blend.