Aplicação de técnicas de mineração de texto na detecção de discrepâncias em documentos fiscais

A implantação dos sistemas de notas fiscais eletrônicas proporcionou uma grande quantidade de dados para as administrações tributárias. Analisar esses dados e extrair informações importantes é um desafio. Esse trabalho buscou, por meio de técnicas de análise de dados e mineração de textos, identificar, a partir da descrição dos serviços prestados, notas emitidas incorretamente a fim de respaldar um melhor planejamento de fiscalizações.

A verdade sobre o Imposto Único: eficiência, comodismo, sonegação, obsolescência, interesses corporativos, cumulatividade: fatos e mitos da reforma tributária no Brasil

Nela apresenta uma análise do quadro tributário brasileiro -e aqui comungamos das mesmas restrições ao sistema atual-, examinando, em seguida, os benefícios contra a sonegação que o sistema que defende proporcionaria, embora reconheça que a contrapartida seria a cumulatividade. Reduz, todavia, seu reflexo negativo, por uma avaliação de “custo e benefício” entre o sistema atual e o futuro, que ele entende ser o aspecto mais relevante. Esclarece ainda que a verdadeira reforma tributária, com monumental simplificação do sistema, sem perda de arrecadação e com a alavancagem do desenvolvimento nacional, só será possível com a adoção do imposto único, visto que as propostas que hoje tramitam no Congresso Nacional não atingem a esclerosada estrutura das administrações tributárias nem os complexos sistemas predominantes

Do brazilian states engage in the fiscal war of ports? An empiric study of tax competition and an analysis of a natural experiment: the brazilian senate resolution 13/2012

O fim do ano de 2014 marcou o segundo aniversário da Resolução 13/2012 (R13) do Senado brasileiro. Grosso modo, R13 constituiu-se de um normativo do Senado cujo objetivo era o de por um fim na Guerra Fiscal dos Portos (FWP), uma competição fiscal entre os estados que se dá através da concessão de benefícios fiscais sobre operações interestaduais com mercadorias importadas de modo a atrair empresas importadoras para o território do estado concedente. R13 diminuiu o nível da tributação sobre tais operações, esperando com isso diminuir os lucros auferidos e a propensão das firmas de aceitarem tais regimes especiais de incentivação fiscal. Nada obstante, R13 gerou uma grande discussão sobre se os benefícios da atração de investimentos para um estado em particular superariam ou não os custos que esse estado incorreria em renunciar receitas tributárias em razão concessão desses benefícios fiscais. O objetivo do presente trabalho é o de dar uma contribuição a essa discussão, testando se um comportamento de interação estratégica entre estados, tal como aquele que supostamente ocorre no contexto da FWP, de fato emerge dos dados de importação coletados de janeiro de 2010 a maio de 2015, e, também, testando se a R13 de fato afetou tal comportamento de interação estratégica. Utiliza-se aqui um modelo de econometria espacial, no qual se especifica uma matriz de pesos que agrega o nível de importação das jurisdições concorrentes, organizando os dados em um painel de efeitos fixos. Os resultados sugerem que existe um comportamento de interação estratégica entre os estados e que a R13 de fato impactou tal comportamento.

Política de promoção da exportação : um olhar sobre a evolução da cultura de melão do Rio Grande do Norte

Some sectors in Brazil are earning notoriety in the international market, configuring itself in dynamic areas for the Country. The most typical case is the agribusiness. Rio Grande do Norte state has important role, because 90% of the output of the melon exported by Brazil is produced at Assu/Mossoró. The present work planned to verify the evolution of the culture of the melon produced at Assu/Mossoró area, from 1990 to 2003. Through descriptive research, utilizing the case study and documentary analysis of secondary data this work showed the evolution of the area reaped of melon in the pole Assu/Mossoró, the quantity produced of melon and of the value of the output of the melon between 1990 and 2003. The research verified that all of the factors studied show growth during the analyzed period, showing up the importance of the agribusiness for the region. However the analysis shows the vulnerability of the sector concerning external macroeconomics factors, such as the exchange rates. Showing the importance and/or dependence of the producers for public actions to development of the culture, that might be on areas like infrastructure, economics or taxes

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

O princípio constitucional da redução das desigualdades regionais e os campos maduro-marginais de petróleo: aspectos regulatórios e fiscais

Under the circumstances of the desestatization that penetrate Brazilian economy in the 90‟s, new features in the monopoly of oil by the Union were designed by the constitutional amendment number 9. of 1995. This deep change in the legal regime of oil sector brought the possibility of entrance to small and medium size producers in this industry, especially through the production activities developed in mature and marginal fields of oil, which are located mainly in northeast region of Brazil. Considering that the intervention of state over the economy finds its guidelines and limits in Federal Constitution disposals, the present work investigated in which way states regulation, mainly through taxation rules, has obeyed the constitutional regime in force, and specially, the reduction of regional inequalities principle. By mean, firstly, of an analysis of central concepts (mature fields, marginal fields, small and medium size producers) we observed that the imprecision over the conceptual aspect has constituted an obstacle to a specific states‟ regulation, directed to this newborn class of producers, whose growth has been pursuit by the state. That is verified in the case of concession procedures, and also, concerning the taxation system applied to small and medium size producers. Examining the main constitutional principles related to this universe which are the legality, equality, privileged treatment to small enterprises, contributive capacity, and reduction of regional inequalities we conclude that it is legally possible, a truly specific regulation, including a special taxation regime, to the small and medium size producers whose activities are concentrate over mature-marginal fields, aiming the concretization of the Brazilian state main goals

Desvios de finalidade no Direito Constitucional Tributário brasileiro: aspectos estruturais e teleológicos da tributação na Constituição Federal de 1988

This work deals with considerations regarding common types of tax misuse that are present in the 1988 Brazilian Constitution. Thus, the work aims to unveil dogmatic features present in these practices that are considered illegal and are beset with vices such as power misusage. The research also aims to acknowledge the unconstitutionality issues regarding other guidance on behalf of goods that are responsible for the gradual positive approach realized by the 1988 Brazilian Federal Constitution. Thus, the work systematically used methodological procedures that aim to interpret the logical premises present as in the structure proposed by incidence rule matrix as in Ihering´s correction criteria considered as effective in itself. This is done also considering themes such as the Brazilian Public Tax legal matters. The work also performs a teleological debate of the Brazilian National Tax System as well as other related themes. It is understood that power misusage or any regards increase in aliquots. This can be observed in the quantitative criteria present in central aspects regarding taxes that are described in the constitutional regime either regulatory or induced nature, such as §1º, of the normative information present in article number 153 which is considered predominantly as tax raising such as pointed out in the 1988 Brazilian Constitution. On the other hand, it is seen that the type of misguidance with goods is understood as a practice that deviates as well as cuts connection with (rectius, unattaches) tax resources that are gathered and destined to specific constitutional purposes. At the end, the work deals with issues that aim to identify possible causes that lead to the use of norms and patterns that regulate such deviations. The research emphasizes ratio issues that are present in tax inspection proposals and invalidation that aim to restore the logical compatibility of these normative actions included in the Constitutional Tax Legal matters that was put forth by the 1988 Brazilian Federal Constitution

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

A Constituição Federal de 1988 e a integração regional : o desafio da harmonização tributária

As an effect of the growing interdependence in international relations, regional integration was conceived to face globalization, with a remarkable influence in politics and law, since the first steps of the European experience. In Latin America, regional integration ideas have blossomed in the 60 s. Among its experiences, MERCOSUL is the one with the most advanced objectives. However, MERCOSUL has not managed to achieve the objectives planned nor moved forward the integration process. Differently of what happened in Europe, in MERCOSUL the common market projected is concluded. It faced many disappointments throughout its brief history. As it matters to law, those were caused by the absence of supranationality, a mechanism that would allow MERCOSUL s decisions to be directly binding in the States with no need of bureaucratic proceedings to incorporate them to national legal systems. Among Latin American States, Brazil is probably the most resistant to integration process, due to Federal Constitution 1988 rigidity and legal professionals conservadorism towards opening legal system to international law. In Brazil hermeneutical standards are always based on national sovereignty and international law is referred as less important. The problems become more visible relating to taxation, a subject that plays an enormous role in integration process for its economic impact, demanding the execution of tax harmonization policies compatible to the integration levels aspired. However, because of the large number of tax rules in the Federal Constitution, structural changes initiatives face difficulties in order to be implemented. Actually, after two Constitutional Reforms on taxation, Brazil has not yet succeeded on promoting the necessary adaptations to regional integration. The research has confirmed the hypothesis that supranationality has indispensably to be adopted if Brazil really desires to move forward the integration process. But it has also been demonstrated that there are hermeneutical paths suitable to the constitutional profile which allow the adoption of supranationality, through the revision of the sovereignty traditional concept

Estudo do sistema portal hepático no pato doméstico (Cairina moshata)

Estudou-se o comportamento do sistema portal hepático em 30 patos domésticos, adultos, machos e fêmeas. O sistema apresenta-se constituído por duas veias portais hepáticas: direita e esquerda. A veia portal hepática esquerda é formada por veias gástricas esquerdas (em número de 1 a 2), veias da margem ventral do ventrículo, veia pilórica e veia proventricular caudal. A veia portal hepática direita é formada pela veia mesentérica caudal, veia mesentérica cranial, veia proventrículo-esplênica e veia gastropancreaticoduodenal. A veia mesentérica caudal recebe tributárias do mesorreto, cloaca e junção ileocecocólica. A veia mesentérica cranial recebe tributárias jejunais (em número de 12 a 21) e se anastomosa com a veia mesentérica caudal, formando a veia mesentérica comum. A veia pancreaticoduodenal recebe duas veias gástricas direitas, constituindo assim a veia gastropancreaticoduodenal. A veia proventrículo-esplênica é formada pelas veias proventriculares dorsal e direita e pelas veias esplênicas.

Preservação da veia safena magna na cirurgia de varizes dos membros inferiores

A veia safena magna autóloga é o melhor substituto arterial nas revascularizações dos membros inferiores, importante na revascularização do miocárdio e pode ser utilizada nas cirurgias do sistema venoso e nos traumas das extremidades. A fleboextração aumenta os riscos de lesões linfáticas e neurológicas. Assim, no tratamento das varizes primárias dos membros inferiores por meio da cirurgia ou de outras técnicas, a preservação da safena é recomendável se ela for normal ou apresentar alterações que ainda permitam sua preservação pela correção da causa desencadeante. Tal correção pode ser feita por técnicas cirúrgicas. Entre elas, a cura hemodinâmica da insuficiência venosa em ambulatório (CHIVA) tem mostrado bons resultados. Recentemente, um ensaio clínico randomizado e controlado foi publicado comprovando sua eficácia. Outra técnica bastante utilizada é a da ligadura rasante da junção safenofemoral + crossectomia + ligadura das tributárias de crossa, com a qual se tem obtido resultados contraditórios. Finalmente, as técnicas que corrigem a insuficiência da safena reparando as valvas ostial e pré-ostial (valvoplastia externa) são mais fisiológicas. Um ensaio clínico internacional multicêntrico, randomizado e controlado, testando um novo dispositivo, está sendo realizado, com resultados iniciais favoráveis. Este estudo pretende fazer uma revisão sobre as técnicas utilizadas na preservação da safena magna.

A veia ázigos direita na cutia (Dasyprocta aguti, rodentia)

O comportamento da veia ázigos, sua formação e topografia foram estudados em 10 cutias (Dasyprocta aguti, rodentia) adultas (6 machos e 4 fêmeas, capturadas no estado do Piauí, Brasil). Este trabalho tem por objetivo constituir a base de outras investigações, particularmente aquelas referentes à exploração zootécnica desta espécie. O sistema de veia ázigos foi injetado com látex - Neoprene 671, e os animais foram colocados em solução aquosa de formol a 10%, e dissecados. em todas as espécies foi observado que a veia ázigos sempre chega na veia cava cranial em nível do quarto espaço intercostal. A veia ázigos recebe em (50%) dos casos as veias intercostais à direita e (50%) à esquerda. As tributárias da veia ázigos são: as veias frênicas (100%) e a veia bronco esofágica (30%). A veia hemiázigos aparece em todos os casos à esquerda e em 60% dos casos à direita. A veia ázigos comunica-se com a veia hemiázigos esquerda (90%), e com a direita (100%), com a veia cava caudal e veias intervertebrais, com igual freqüência (30%).

Configuração do sistema venoso portal na cutia (Dasyprocta aguti, RODENTIA)

O estudo da veia porta quanto aos vasos confluentes para sua formação e suas tributárias foi efetuado em 10 cutias (Dasyprocta aguti), adultas (3 fêmeas e 7 machos), nas quais o sistema desta veia foi injetado com látex corado, sendo a seguir fixadas em formol a 10% e dissecadas. Verificou-se que o tronco da veia porta origina-se sempre pela confluência de duas raízes, sendo representadas em 90% dos casos, pela veia lienal e pelo tronco mesentérico comum, constituído pelas veias mesentéricas cranial e caudal e, em 10%, pela veia lienal e pela veia mesentérica cranial. O tronco da veia porta recebe como tributárias a veia pancreaticoduodenal cranial (100%), a veia gástrica direita (90%) e, ainda, a veia gastroepiplóica direita (40%).

Transferências fiscais intergovernamentais no Brasil: avaliaçao das transferências federais, com ênfase no sistema único de saúde

Incluye Bibliografía

O investimento estrangeiro no Brasil e o direito tributário internacional

Pós-graduação em Direito - FCHS