Made available in DSpace on 2016-04-26T20:22:56Z (GMT). No. of bitstreams: 1 Silvia Helena Gomes Piva.pdf: 1425544 bytes, checksum: 828b9c1f9a94418cd55e4e251c54868f (MD5) Previous issue date: 2014-06-11 / This thesis analyzes tax incentives under the regulation point of view and based on logical-semantic constructivism. The starting point is the analysis of the lack of consensus surrounding the term tax incentives and the wastage in the use of it by the doctrine. The main studies related to tax incentives already produced were analyzed, as well as the absence of systemic organization of the rules dealing with tax incentives at the constitutional and infraconstitutional levels. The analysis of tax incentives that are presented in this work is based on logical semantic constructivism, which brings a new point of view on the subject. Whereas most tax incentives related analysis takes into consideration the tax object, the view presented here differs from previous studies by seeking a review of its regulatory framework. Understanding tax incentives in a linguistic study allows adding a richer view on previous work already developed on the matter, because it intersects this pragmatic load other studies undertaken by the two semiotic instances syntactic and semantic to allow a full view of the legal phenomenon. Thus an attempt was made to remove the vague and ambiguous sense of the term tax incentives and relocate it according to its legal regime of taxes, according to a classification of the analysis of legal rules and their respective interference in matrix rule of tax incidence. In this way, the analysis of tax incentives on a constitutional perspective was carried out to find its validity, limitations and motivations of constitutional order, so that the constitutional principles underlying the tax incentives were analyzed. From a normative perspective for fiscal incentives, the standard structural fiscal stimulus was built, and it starts from a standard of competence outlined in the Constitution. The identification about tax incentives being true legal rules was created and it acts upon a set of rules that interfere with the matrix rule of tax incidence. Thus, the rules that do not interfere with the matrix rule of tax incidence can be regarded as a tax incentive. The work was finished with the analysis of the constitutionality of illegitimate tax incentives and the mechanisms that the constitutional system has to flush the rules that grant incentives erratically while honoring the constitutional principles that protect the relationship between tax authorities and taxpayers / A tese que apresentamos tem por objetivo analisar os incentivos fiscais do ponto de vista normativo e com base no constructivismo lógico-semântico. O ponto de partida é a análise sobre a ausência de consenso que envolve a expressão incentivos fiscais e o desgaste em sua utilização pela doutrina. Para isso, foram analisados os principais estudos relacionados aos incentivos fiscais já desenvolvidos, bem como a ausência de organização sistêmica entre as regras que tratam dos incentivos fiscais no plano constitucional e infraconstitucional. A análise dos incentivos fiscais que é apresentada no presente trabalho é baseada no constructivismo lógico-semântico, o que traz uma nova visão aos trabalhos já empreendidos sobre o tema. Considerando que a maioria das análises relacionadas aos incentivos fiscais leva em consideração a finalidade, a visão apresentada neste trabalho se diferencia por buscar uma análise de sua estrutura normativa. A compreensão dos incentivos fiscais calcada no estudo linguístico permite agregar uma visão mais rica aos trabalhos já desenvolvidos sobre o tema, pois intersecciona esta carga pragmática empreendida pelos demais estudos às duas instâncias semióticas sintática e semântica para permitir uma visão completa do fenômeno jurídico. Assim, buscou-se retirar o sentido vago e ambíguo da expressão incentivos fiscais e realocá-lo conforme o regime jurídico dos tributos, de acordo com uma classificação que parte da análise das normas jurídicas e a sua respectiva interferência na regra-matriz de incidência tributária. Neste trilhar, foi realizada a análise dos incentivos fiscais a partir do plano constitucional, para encontrar o seu fundamento de validade, os limites e motivações da ordem constitucional, de modo que foram analisados os princípios constitucionais que norteiam os incentivos fiscais. A partir de uma construção normativa para os incentivos fiscais, foi construída a norma estrutural de incentivo fiscal, que parte de uma norma de competência esboçada na Constituição Federal. Criou-se a identificação de que os incentivos fiscais são verdadeiras normas jurídicas e atuam mediante um conjunto de normas que interferirão na regra-matriz de incidência tributária. Assim, as normas que não interferem na regra-matriz de incidência tributária não poderão ser consideradas como incentivo fiscal. Finalizamos o nosso trabalho com a análise sobre o controle de constitucionalidade dos incentivos fiscais ilegítimos e quais os mecanismos de que o sistema constitucional dispõe para expulsar as normas que concedem incentivos de forma irregular e, ao mesmo tempo, prestigiar os princípios constitucionais que protegem as relações entre Fisco e contribuintes

Este trabalho avalia os efeitos dos incentivos fiscais concedidos às indústrias instaladas na Zona Franca de Manaus na criação e distribuição de riqueza. A plataforma teórica tem como pilares as teorias sobre comércio exterior e a dos stakeholders, aliadas aos conceitos relativos às políticas de desenvolvimento econômico, às políticas de desenvolvimento industrial e aos incentivos fiscais. O modelo industrial Zona Franca de Manaus é caracterizado como Zona de Livre Comércio. Discute-se os conceitos, vantagens, desvantagens da Demonstração de Valor Adicionado (DVA) como instrumento contábil para medir a criação e distribuição de riqueza. A amostra deste estudo foi selecionada entre as indústrias instaladas na ZFM que publicam as demonstrações financeiras do banco de dados mantidos pela FIPECAFI, base para a edição Melhores e Maiores, da Revista Exame. Dentre essas empresas foram selecionadas 30 (trinta) para análise quanto à forma de contabilização dos incentivos fiscais, totalizando 150 (cento e cinquenta) demonstrações contábeis no período de 2003 a 2007. Para a análise de criação e distribuição de riqueza foram selecionadas todas as indústrias que elaboram e/ou divulgam a Demonstração de Valor Adicionado (DVA). Foram analisadas ao total 73 Demonstrações de Valor Adicionado para o período de 2003 a 2007 e comparadas a criação e a distribuição de riqueza com outros grupos de indústrias, localizados fora da Zona Franca de Manaus. Foram analisados os setores de autoindústria, bens de consumo e indústrias digital e de eletroeletrônicos e um grupo de controle de empresas pares, escolhidas em função da similaridade do setor de atuação e faturamentos. Para a comparação da forma de contabilização dos incentivos fiscais, especificamente o ICMS, foi utilizada a técnica de análise de conteúdo e estatística descritiva entre os grupos que contabilizam de forma correta e os que contabilizam de forma errada. Foram encontradas quatro formas de contabilização, nas quais se destacam 66,7% que contabilizam de forma errada e 20% de forma correta. Para a análise da criação de riqueza pelas empresas foram utilizadas as técnicas estatística análise de regressão e teste de média. Pela técnica de regressão linear as empresas industriais instaladas na Zona Franca de Manaus criam, em média, 30,96% de riqueza em função do faturamento, enquanto as empresas pares situadas fora dessa região criam, em média, 45,08%. Ao aplicar o teste de média, as empresas situadas na Zona Franca de Manaus, criam, em média 31,07% ao passo que as empresas pares situadas fora criam, em média, 54,36%. Destaque-se o fato de que as empresas industriais instaladas na Zona Franca de Manaus que contabilizam os incentivos fiscais, de maneira errada, especificamente o ICMS, evidenciam e publicam, de maneira equivocada, a criação de riqueza, em média, de 42,85% pela regressão linear e 32,41% pela média. Para a distribuição de riqueza foi pesquisada a distribuição para três grupos: pessoal, governos e proprietários. Foi utilizado o teste de média e os achados mostram que enquanto as empresas industriais instaladas na ZFM distribuem 27,28%, 54,42% e 1,82% aos empregados, governos e proprietários, respectivamente, as empresas pares situadas fora distribuem 36,31%, 41,54% e 6,44%, respectivamente. Os resultados finais da pesquisa chegam à conclusão que os incentivos fiscais concedidos pelo modelo industrial Zona Franca de Manaus às indústrias instaladas naquela região criam menos riqueza do que os mesmos setores ou similares instalados fora e sem os incentivos fiscais e distribuem menos riqueza aos empregados e aos proprietários, mas possuem efeitos positivos na parcela de riqueza distribuída aos governos, em função da riqueza criada. / This thesis assesses the effects of tax incentives granted to industrial enterprises located at the Manaus Free Trade Zone as far as generation and distribution of wealth goes. The theories of foreign trade and of stakeholders are the foundation, alongside concepts concerning policies of industrial development and tax incentives. The Free Trade Zone industrial model is characterized as a zone of free trade in its own right. Topics of discussion include the concepts, advantages, and disadvantages of Value Added Statements (VAS) as an accounting tool to measure the creation and distribution of wealth. The research sample was selected among the enterprises operating within MFTZ that disclose financial statements at the database kept by Fipecafi, which in turn feeds the issues of Maiores e Melhores, published by Exame Magazine. Thirty enterprises were then selected for analysis as to the way of accounting tax incentives, totaling 150 (a hundred and fifty) accounting statements in the period comprised between 2003 and 2007. All the industrial enterprises which produce and/or publish Value Added Statements were used in the part dedicated to the analysis of creation and distribution of wealth. On the whole, seventy three Value Added Statements were studied for the 2003-2007 period, and these were compared with the creation and distribution of wealth by other enterprises selected and set up outside Manaus Free Trade Zone. The sectors selected were automobile, consumer goods, digital products, and electric-electronic goods, together with a counterpart control group, chosen due to similarities in type of product and income. In order to compare the way tax incentives, in special ICMS (Value Added Tax on Sale and Services) are accounted, the content technique and the descriptive analysis were used with both, the groups that account these incentives correctly and the ones that do so incorrectly. Four accounting possibilities were found, and among them the emphasis lies on a 66.7% of wrong accounting manner, and a 20% of correct accounting manner. In order to perform the analysis of wealth creation by enterprises, the study resorted to regression analysis and mean test. The linear regression technique showed that industrial enterprises within MFTZ generate around 30.96% of wealth due to income, while counterpart enterprises located elsewhere generate an average 45.08%. The mean test demonstrates that enterprises located within the MFTZ create an average 31.07%, whereas the control group generates an average 54.39% wealth. It must be emphasized that enterprises that are placed within MFTZ, account tax incentives, especially ICMS incorrectly, disclose and publish wealth creation in the wrong way are an average 42.85% by linear regression and an average 32.41% by mean test. As to wealth distribution, three groups of recipients of wealth produced were analyzed: employees, governments, and shareholders. The mean test was used and the findings show that whereas enterprises in MFTZ dispense 27.85, 54.42%, and 1.82% respectively to employees, governments and shareholders, the control group distributes 36.31%, 41.54%, and 6,44% respectively. The final results of the research point to the conclusion that tax incentives granted by the industrial model of Manaus Free Trade Zone to enterprises located in that region generate less wealth than counterpart enterprises located outside the zone and which do not benefit from those incentives; besides, they distribute less wealth to employees and shareholders, but perform positively as to share of wealth granted to governments due to the wealth created.

Submitted by Franciele Moreira (francielemoreyra@gmail.com) on 2018-04-18T17:42:15Z No. of bitstreams: 2 Dissertação - Alessandro Melo da Silva - 2014.pdf: 1438856 bytes, checksum: d223339f5a7659894fef73d78b90fec7 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2018-04-19T12:25:11Z (GMT) No. of bitstreams: 2 Dissertação - Alessandro Melo da Silva - 2014.pdf: 1438856 bytes, checksum: d223339f5a7659894fef73d78b90fec7 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-04-19T12:25:11Z (GMT). No. of bitstreams: 2 Dissertação - Alessandro Melo da Silva - 2014.pdf: 1438856 bytes, checksum: d223339f5a7659894fef73d78b90fec7 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2014-08-22 / This study aims to investigate the relationship between public policy and electoral behavior. Specifically, the policy of tax incentives, which was implemented aggressively in the last twenty years. Our object is the case of the State of Goiás and from the volume of funds invested in the policy in question, we will assess the election results in the 246 municipalities in the State in four electoral cycles. To this end, we use quantitative methods to identify the correlation between the variables related to the policy of fiscal incentives and the election results. Three statistical models were built with the objective of clarifying how this governmental action can influence in electoral behavior. Finally, we present estimates of this impact. The results clearly indicate that the tax incentive policy and the election results in Goiás have high statistical relevance. ln the case studied, the electoral cycles in 2006, 2008 and 201 O, the policy benefits may have been a variable fairly representative. However, further studies should be developed, because the electoral behavior is a complex theme, where numerous variables and various theories are relevant and cannot be ignored. / Esta dissertação tem o objetivo de abordar e investigar a relação entre políticas públicas e comportamento eleitoral. Especificamente, a política de incentivos fiscais que foi implementada de forma agressiva nos últimos vinte anos. Estudaremos o caso do Estado de Goiás e a partir do volume de recursos aplicados na política em questão, iremos avaliar os resultados eleitorais nos 246 municípios do Estado em quatro ciclos eleitorais, 2004, 2006, 2008 e 2010. Para tanto, utilizaremos métodos quantitativos para identificar a correlacão entre as variáveis relacionadas com a política de incentivos fiscais e os resultados eleitorais. Três modelos estatísticos foram construídos com o objetivo de clarear como essa ação governamental pode influenciar no comportamento eleitoral. Por fim, apresentaremos estimativas desse impacto. Os resultados alcançados indicam claramente que a política de incentivo fiscais e os resultados eleitorais em Goiás possuem elevada relevância estatística. Nos ciclos eleitorais analisados a política de benefícios foi uma variável bastante representativa. Contudo, mais estudos devem ser desenvolvidos, pois o comportamento eleitoral é um tema complexo, onde inúmeras variáveis e diversas teorias são relevantes e não podem ser ignoradas.

Made available in DSpace on 2016-03-15T19:21:34Z (GMT). No. of bitstreams: 1 Maria Fernanda Freire Luis.pdf: 12292494 bytes, checksum: 88b98796bf6b7cae863796fc00f0ea3c (MD5) Previous issue date: 2011-02-17 / The author s professional experience was the groundwork for this research. Its aim was to systematically investigate how rehabilitation projects are being made eligible for taxes incentives and exemptions by Brazilian Federal Cultural Laws (like the Rouanet law). In order to understand and explain how this process is developed, besides identifying the formal aspects of the role played by these incentive laws, this study presents a bibliographical review of some major concepts (such as historic heritage, tax exemption, restoration); consolidates the information upon the incentive laws and the necessary steps for its activation; and builds up a wide picture checking in which cases, among all the classified buildings in São Paulo with at least two different levels of protection, these fiscal incentives have been used for the revitalization of the cultural heritage. To illustrate this process it further examines three restoration works carried out in city of São Paulo, made available by the use of with funds originated from Brazilian State tax exemption incentives, with the support of private companies. The study also analyzed the quality of these rehabilitation projects and how they have contributed to the effective preservation of Brazil s cultural heritage / Esta pesquisa parte da experiência profissional da autora e buscou analisar de maneira ampla e referenciada como são analisados e aprovados os projetos de restauração de obras arquitetônicas de interesse especial com base nas leis de incentivo à cultura, notadamente pela Lei Federal de Incentivo, conhecida como Lei Rouanet. Para entender e explicar como esse processo se desenvolve, são identificados os aspectos formais do papel das leis de incentivo, apresentada uma revisão bibliográfica sobre alguns conceitos relevantes (como patrimônio cultural, renúncia fiscal, restauração) consolidando as informações sobre as leis de incentivo e sobre os passos necessários para sua ativação. Elaborou-se um quadro abrangente verificando, para o caso de São Paulo, dentre os bens tombados em pelo menos dois níveis de proteção, em que casos vêm ocorrendo o aproveitamento de incentivos fiscais para a revitalização desse patrimônio. Para exemplificar o processo, foram estudadas três obras de recuperação de edifícios históricos realizadas com recursos provenientes da renúncia fiscal do Estado Brasileiro, aplicados por empresas privadas, na cidade de São Paulo. O estudo buscou avaliar a contribuição efetiva dessas intervenções para a preservação do patrimônio cultural do país

The main aim of this study is to examine the interrelationship of finance and government intervention in explaining the rise of co-productions in the international film industry in the time period between 1997 and 2004. Mainstream economic geography literature presents the film industry typically as a case study for embeddedness and agglomeration effects, with successful industry clusters drawing their strength from process knowledge, networks and local interaction. However, there is an increasing disparity in the literature between what mainstream theory suggests, and what empirical studies find with respect to the importance of cluster-external relations and dynamics. This, as I will argue, is particularly evident when looking at the picture of the whole film industry production system that emerges from the literature, which fails to include the alternative and complimentary pattern of co-productions. Co-productions are collaborations between film producers from at least two different countries, pooling their resources across distance to produce a feature film project. In the past fifteen years, the number of films made as co-productions has risen continuously in Europe, with co-productions accounting for more than 30 per cent of European film production activity. As a mode of production based on temporary, cross-border collaboration that is supported in its coordination by temporary clusters, such as trade fairs and industry events, the coproduction phenomenon poses a conundrum to economic geography literature and challenges its explanatory framework. As I will argue, in order to arrive at a satisfactory understanding of the phenomenon, it is necessary to look beyond social factors associated with locality, and to examine instead dynamics impacting on the industrial organization of the whole production system. I will argue that in the context of the pervasive demand uncertainty characterizing the film industry, the analytical focus should be on financial dynamics, as production activity and its organizational form are ultimately dependent on finance as an enabling force. Based on a description of the film financing process as the primary process in which the relationship between the economic categories of financial and production capital are played out, I propose that in order to explain the growth of co-productions empirically, it is necessary to examine changes in the film financing environments of the increasingly interrelated European and US film industries. As the State is the most important provider of financial capital in the European film industry through the provision of public aid, the focus will lie in particular on the consequences of a paradigm change in the rationale of State intervention in Europe moving away from funding film for cultural reason, to supporting the industry on economic grounds since the mid 1990s. As will be shown, the most important consequence of this paradigm change has been the introduction of tax incentives to encourage investment into film in a number of European and international countries within a short period of time. As will be demonstrated, this has led to the formation of significant, locally confined capital pools that can dis-embed production; and to the emergence of a distinct capital cycle in international film financing, which has strongly impacted on the productive system of the film industry. Finally, a dynamic explanation for the growth of co-productions in Europe in the time period between 1997 and 2004 will be provided. I will argue that co-productions have firstly grown in order to overcome a lack of finance, but have in the context of a capital cycle based on tax incentives from Germany and the UK, increasingly become driven by the opposite dynamic, namely an abundance of financial capital seeking profitable investment opportunities. The study will conclude with a discussion of policy implications, a summary of contributions to the literature and a brief overview of future research opportunities.

過去許多學術文獻針對租稅優惠吸引投資之效果進行實證分析，但實證結論並不一致。我國自1950年即開始實施一連串的租稅獎勵政策，時至今日，租稅減免仍是我國政府推動重大經濟政策慣用的誘因手段。為探討了解臺灣實施租稅優惠措施對投資變化之影響，本研究針對我國自民國50年代後期以來涉及租稅減免之相關法令進行整理，另為了充分量化這些租稅優惠措施，則參考國外相關實證文獻作法，建構了兩項租稅誘因指標作為虛擬變數，來追蹤自民國61年以來我國不同階段之減免稅狀態，並作為虛擬變數納入後續實證模型分析。 本研究利用相關變數之時間序列資料來探討租稅優惠對我國外人直接投資與國內私人投資之互動變化關係。研究步驟有三，首先，針對個別變數進行單根檢定，藉以確認變數的屬性，了解時間序列資料是否為衡定後，再利用Johansen共整合檢定法來估計和檢定多個變數，確認各變數間是否存在共整合關係後，以誤差修正模型來說明各變數間關係與整個變數脫離均衡關係後之動態調整情形。 實證結果顯示，就長期趨勢而言，我國實施之租稅優惠措施對吸引外人直接投資呈現負向且顯著之不良影響，另長期而言，租稅優惠誘因對刺激我國國內投資之變化確有顯著且正面助益，但影響效果之幅度不大。因此，本研究建議政府與其提供效果不明確之租稅誘因，不如致力於針對國家自身不完善的基礎建設或不穩定的總體經濟環境進行改善。 / Tax incentives have been in existence in Taiwan since 1950, and they are still very much on the agenda of the government. There is no agreement about the efficacy of incentives. Indeed there have been doubts about whether incentives have any effect on the economy since the 1950s. This has made some economists wonder why incentives are so popular despite the fact that their effects are either slight or unknow. This study conducts an empirical investigation of the impact of tax incentives on investment in Taiwan. We constructed two indexs of tax incentives which track the different types of incentives embarked upon by the government, and these indexes are then included in both foreign direct investment and private investment equations. Our testing procedure involves three steps. The first step involves tasting for the properties of the variables by conducting unit root teste. The second step involves testing for the long-run relationship between the variables using Johansen cointegration tests. And the third step involves estimating the long-run parameters and associated loading factors. The empirical results shows a significant negative impact of tax incentives on FDI, and a significant positive impact of tax incentives on private investment but the impact is slight. We suggest that rather than focusing on tax incentives, the country should concentrate on removing the factors that discourage investors such as poor infrastructural and institutions or macroeconomic instability.

為了維護全球經濟的穩定與公平，近年來各國無不致力於反壟斷政策的執行，以期有效打擊卡特爾式的企業聯合行為。本文從三種不同的環境條件下，逐一探討採取聯合行為的廠商和反托拉斯政府之間的互動情況。透過本研究可發現，廠商在以利潤為優先考量下，來決定是否採取聯合結盟，以及合法或非法的合作型態。此外，為了朝全社會效率極大的目標邁進，本文針對三種環境設定下的均衡結果進行效率性的比較，得知其差異的成因在於政府和廠商報酬差異的大小。 / In order to keep the stability and fairness of global economy, most of the authorities around the world have been fighting for cutting down cartels by implementing Antitrust/Competition Law. In this paper, we analyze the interaction between joint ventures and antitrust authorities in three different cases. And we find that profit always takes priority in firms’ decision, no matter how the economic environment changes. Finally, in discussing social utility, we compare efficiency among the three cases, and reach our conclusion that the difference of government’s and firm’s return causes the efficiency or non-efficiency of those optimal strategies.

Made available in DSpace on 2014-12-17T15:53:14Z (GMT). No. of bitstreams: 1 JosueLR.pdf: 390948 bytes, checksum: 7300e4a411e986ff09cb4dd3c5f37a2e (MD5) Previous issue date: 2005-08-29 / This study has as main objective to verify the effect of the tax and financial incentives granted by the brazilian states, specially in the reduction of ICMS on the investment decision of the entities, which in the last years led to the companies to decide new projects in based on the region that presented the better infrastructure beyond lesser tributary expense. For in such was made an economic valuation of the companies with focus in the beneficiary s optics using an adaptation of the Discounted Cash Flow method to measure the impact of the tax incentives in the value of the companies, this study selected the textile industry segment located in the State of Rio Grande do Norte, Brazil. The results indicated that such incentives created addition in the value of the companies, however the inexistence of incentives would not be enough to a negative decision of investment in the Rio Grande do Norte. The smallest difference between the value with and without incentive observed was 8.9%, and the biggest 31.7%, and the average of value aggregation with the tax incentives represented 18.9% / Este estudo tem como objetivo principal verificar o efeito dos incentivos fiscais e financeiros concedidos pelos Estados brasileiros, em especial a redu??o de ICMS, na decis?o de investimento das entidades, que tem, nos ?ltimos anos, levado as empresas a decidirem seus novos projetos em fun??o da regi?o que tiver melhor infra-estrutura, al?m de menor gasto tribut?rio. Para tanto, foi efetuada a avalia??o econ?mica das empresas, com foco na ?tica do benefici?rio, utilizando-se uma adapta??o do m?todo de Fluxo de Caixa Descontado, para mensurar o impacto dos incentivos fiscais no valor das empresas, sendo selecionado o segmento da ind?stria t?xtil, localizado no Estado do Rio Grande do Norte, Brasil. Os resultados encontrados indicam que tais incentivos provocam acr?scimo no valor das empresas, entretanto a inexist?ncia de incentivos n?o seria suficiente para que a decis?o de investimento no Rio Grande do Norte fosse negativa. A menor diferen?a entre o valor com e sem incentivo observada foi de 8,9%, a maior foi 31,7% e a m?dia de agrega??o de valor com o incentivo fiscal foi de 18,9%

Dissertação apresentada a Coordenação dos Programas de Pós-Graduação de Engenharia da Universidade Federal do Rio de Janeiro para a obtenção do grau de Mestre em Ciências em Planejamento Energético. / Dissertação (mestrado) - Universidade Federal do Rio de Janeiro, Coordenação dos Programas de Pós-Graduação de Engenharia, Rio de Janeiro, 2006. / Bibliografia: p.124-141 / Esta dissertação tem como principal objetivo analisar a viabilidade econômica da substituição dos sistemas convencionais de aquecimento de água por sistemas solares no setor hoteleiro, especificamente, em resorts, que possuem características de operação e consumo peculiares devido à grande diversidade de serviços oferecidos. Como a eficiência dos sistemas solares depende, dentre outros fatores, do grau de insolação e radiação solar da região em que vão ser implantados, escolheu-se a região Nordeste do Brasil devido às suas condições climáticas favoráveis. Os resorts têm grande preocupação com questões ambientais e um forte apelo ecológico, o que facilitaria a penetração de uma fonte de energia renovável, como a solar. / This dissertation aims at evaluating the economical viability of conventional water heating systems’ substitution by solar systems in hotels, particularly in resorts, whose operational and energetic characteristics show huge diversity of services. As the solar systems’ efficiency depends, among other factors, on the insolation degree and solar radiation at the installation local, the Brazilian Northeast region was chosen due to its favorable climate conditions. Resorts have a great concern about environment issues that would facilitate the penetration of a renewable energy source, such as the solar energy. It was researched the technology’s state of art and its installed capacity worldwide; a description of Brazilian hotels was made and it was evaluated the impact of the substitution of conventional water heating systems by the solar one in the sector energy consumption, through the savings perceived by the hotel during 20 years. An analysis to verify the results’ sensibility to some variables was also made and the final results confirm the project viability.

This work has as study object the ICMS tax incentives, one of the tools most used by States and the Federal District to intervene in economic relations, in search of local social development. Since long time, it has been observed in the States, especially the least developed one’s, the unilateral exercise of the ICMS competence’s dissolution, without having due regard to the sealing expressed in § 2 of Art. 2 of Complementary Law No. 24/75, which requires the approval of incentives through an agreement signed with the National Council for Financial Policy ─ Confaz, with unanimous consent of all states and the Federal District. Given this persistent disregard for legal requirements, the central problem of this study is to investigate whether the entire text of CL No. 24/75 was approved by the current Constitution; specifically, if there is constitutional seal the States and the Federal District to the unilateral grant of any form of tax incentives; if the Art. 155, § 2, XII, "g", the CF/88 actually requires a unanimous decision for approval and revocation of tax incentives, as peremptorily try to emphasize most of the doctrine and jurisprudence; if the penalty logic of the law can be applied today; and for failures in Brazilian law that prevent the granting of ICMS incentives that promote illegal tax competition and allow the waste of public money and the deterioration of federal relations. The theme is approached from the point of view of the science of law, taking this in its strict sense, as over level language, talking about another, positive law, or prescriptive language / Esta dissertação tem como objeto de estudo os incentivos fiscais do ICMS, um dos instrumentos mais utilizados pelos Estados e pelo Distrito Federal para intervir nas relações econômicas, na busca de desenvolvimento social local. Desde longa data, tem-se observado nos Estados, especialmente nos menos desenvolvidos, o exercício unilateral da competência exonerativa em matéria de ICMS, sem que seja observada a vedação expressa constante no § 2 do art. 2º da Lei Complementar nº 24/75, que exige a aprovação dos incentivos por meio de convênio firmado no Conselho Nacional de Política Fazendária ─ Confaz, com anuência unânime de todos os Estados e do DF. Diante desse persistente desrespeito às prescrições legais, o problema central deste estudo é investigar se todo o texto da LC nº 24/75 foi recepcionado pela Constituição vigente; especificamente, se há vedação constitucional aos Estados e ao DF para a concessão unilateral de toda e qualquer modalidade de incentivo fiscal; se o art. 155, § 2º, XII, “g”, da CF/88 realmente exige deliberação unânime para aprovação e revogação de incentivos fiscais, como peremptoriamente tentam afirmar a maior parte da doutrina e a jurisprudência; se a sistemática sancionatória da referida lei pode ser aplicada na atualidade; e se existem falhas no direito brasileiro que inviabilizam a concessão de incentivos do ICMS, que promovem a competição fiscal ilegal e que permitem o desperdício de dinheiro público e a deterioração das relações federativas. A temática é abordada sob o ponto de vista da ciência do direito, considerada esta em seu sentido estrito, como linguagem de sobrenível, que fala a respeito de outra linguagem, o direito positivo, ou linguagem prescritiva