A hipótese do trabalho é a de que o Supremo Tribunal Federal utiliza argumentos consequencialistas para admitir e julgar o controle de constitucionalidade de leis e normas orçamentárias. A tese é dividida em duas partes. Na primeira são tratados os temas que fundam a análise argumentativa das decisões judiciais. A argumentação jurídica é proposta como lente de exame das decisões judiciais, especialmente o ramo da retórica. De acordo com esse referencial teórico, os tribunais e juízes buscam convencer o auditório de que produzem a decisão mais adequada possível. É ressaltada a importância do argumento na formação do precedente, no que há de fundamental nas decisões (ratio decidendi) e no que é periférico (obiter dictum). O argumento consequencialista é visto diante de diversas teorias que o propõem, como o utilitarismo e o pragmatismo, com destaque, em capítulo próprio, para a teoria de Neil MacCormick, que propõe um consequencialismo essencialmente jurídico. Em sua segunda parte, a tese explora os temas que levarão às conclusões da hipótese. Em primeiro lugar, as características marcantes da produção de leis e normas orçamentárias, sua natureza jurídica e seu fundamento de validade. É revisto o controle de constitucionalidade dessas normas no ordenamento brasileiro, sendo pontuadas as particularidades e limites pertinentes ao seu controle principal. E por fim, no último capítulo, são analisadas pormenorizadamente as decisões que o Supremo Tribunal Federal produziu no controle principal de leis e normas orçamentárias, demarcando a presença de argumentos consequencialistas e buscando estabelecer quais são os precedentes vigentes no direito brasileiro. Ao fim, conclui-se que o controle de constitucionalidade principal é a via mais adequada nas matérias orçamentárias; que o precedente estabelecido no Supremo Tribunal Federal é o de possibilidade de controle de constitucionalidade principal de normas orçamentárias por ADI e ADO, não por ADPF; e que o tribunal usa adequadamente, na maioria das vezes, os argumentos consequencialistas, porquanto estes predominam (ratio decidendi) nas decisões mais importantes sobre a matéria. / The hypothesis of this work is that the Supreme Court uses consequentialist arguments to admit the judicial review of budgetary laws. The thesis is divided in two parts. In the first, the themes that underlie the argumentative analysis of judicial decisions are discussed. Legal argumentation is proposed as a lens for examining decisions, especially rhetoric. According to this theoretical framework, the courts and judges seek to convince the audience that they produce the most appropriate decisions possible. It highlights the significance of the argument in shaping the precedent, in what is crucial in decisions (ratio decidendi), and what is peripheral (obiter dictum). The consequentialist argument is analyzed according to the various theories that underlie it, such as utilitarianism and pragmatism, especially, in a separate chapter, according to Neil MacCormicks theory, that offers an essentially legal consequentialism. In its second part, the thesis explores the issues that lead to the conclusions of the hypothesis. Firstly, the salient features of the production of budget laws, its legal status and fundament of validity. The judicial review of these laws in the Brazilian legal system is revised, and the limits and particularities of its main control are punctuated. And finally, in the last chapter, the decisions produced by the Supreme Court in the main judicial review of budgetary laws are minutely explored, the existence of consequentialist arguments is indicated, and it seeks to establish the precedents existing in Brazilian law. It concludes, lastly, that the abstract judicial review is the most suitable option in budget matters; that the precedent set in the Supreme Court is about the possibility of the abstract judicial review of budgetary laws by ADI and ADO, but not ADPF; and that the court properly uses, most often, consequentialist arguments, and they predominate (ratio decidendi) in the most important decisions about it.

The widespread use of composite indices has often been motivated by their practicality to quantify qualitative data in an easy and intuitive way. At the same time, this approach has been challenged due to the subjective and partly ad hoc nature of computation, aggregation and weighting techniques as well as the handling of missing data. Partially ordered set (POSET) theory offers an alternative approach for summarizing qualitative data in terms of quantitative indices, which relies on a computation scheme that fully exploits the available information and does not require the subjective assignment of weights. The present paper makes the case for an increased use of POSET theory in the social sciences and provides a comparison of POSET indices and composite indices (from previous studies) measuring the 'stringency' of fiscal frameworks using data from the OECD Budget Practices and Procedures survey (2007/08). (authors' abstract) / Series: Department of Economics Working Paper Series

The diploma thesis is focused on analysis of the motivational component of municipalities which represents for municipalities a participation in personal tax revenues. The main aim of this thesis is to analyse and evaluate the development of this component in the years 2011 - 2017. The partial aim of this work is a calcualtion of the component in the years 2015 and 2016, an analysis of the motivational component in regions nad preferential municipalities including per capita and an analysis of the component according to the size cathegory of municipalities. The aim of the work is also to evaluate the legitimacy of annulment of the motivational component by amendment to the Act on Budgeraty Allocation of tax return. This diploma thesis delas with the terms public administration, regions, municipalities and financing of municipalities. The next part focuses on incomes of municipalities, particularly tax incomes and budgetary allocation of taxes including their development. The analytical part introduces some of the expected impacts of the amendment, a calculation of the motivational component, individual analyses and a general assessment.

This thesis deals with management of a particular small village in the six-year period. The theoretical part describes municipal authorities in the Czech Republic, budgetary system, including the municipal budget and budget structure. The practical part analyses economics of the village Jabloňany in the years 2007 - 2012 with a subsequent evaluation of operating and capital management. The practical part is concluded by calculation of the national share revenue from shared taxes for the municipality Jabloňany in 2013. Calculated tax return is included in the municipality draft budget and medium-term financial plan. The conclusion summarizes the overall management of the municipality Jabloňany and outlines the possible use of increased tax revenues.

The thesis deals with the problems of control over grants executed by tax offices. It discusses grants in general: their classification, sources, providing, records, control and breach of budgetary discipline. The practical part is a discussion of the grant control of the Tax Office in Český Krumlov between 2001-2006, specifically on the analysis of its results and evaluation of its efficiency. The difficulty administering grants is described and several particular examples of the process deficiencies and ambiguity are given. On account of these deficiencies, a comparison of some providers within property replacement programmes was carried out. Its results were a basis for a proposal of general conditions for grants.

The presented diploma thesis discusses the framework of public extra-budgetary funds as an element of the system of public finance. Extra-budgetary funds inclusion to the system of public budgets and to the system of relations among them, as well as extra-budgetary funds institutional arrangement, the overview of their activities, the extra-budgetary funds economic results and especially impacts and consequences of all above appointed are extremely relevant topic in the period when increased attention to the stability and sustainability of public budget system is paid.

Submitted by Nadir Basilio (nadirsb@uninove.br) on 2018-04-03T18:33:23Z No. of bitstreams: 1 Sergio Tinoco Cordeiro Filgueiras.pdf: 1542185 bytes, checksum: b59f8efc7c666ea92de17e1ca8a6591f (MD5) / Made available in DSpace on 2018-04-03T18:33:23Z (GMT). No. of bitstreams: 1 Sergio Tinoco Cordeiro Filgueiras.pdf: 1542185 bytes, checksum: b59f8efc7c666ea92de17e1ca8a6591f (MD5) Previous issue date: 2018-02-22 / Public management has been going through a process of modernization in Brazil, adopting new techniques. Mechanisms of management have been developed in public projects seeking for improvements in the results so as to meet the demands of the population. The budgetary resources required to accomplish these projects are naturally scarce, aggravated by the current crisis. The manager needs to decide what to do and this decision must be made efficiently, using resources in a rational way so that its application turns out beneficial to the society. One of the instruments used in project management in the public sector is the Annual Budget Law (ABL), based on the multiannual plan. The ABL is the result of a budgetary proposal of the organization that must contain all projects of subsistence, modernization and innovation. The budgetary Proposal, therefore, must be aligned with the organization strategy and the demands of the society. Thus, the selection of the projects that will become part of the proposal represents a relevant step to this direction. Establishing rational criteria to decide, select, or manage is not simple. The choice of a model depends on the people, the environment, type of activity, the objectives and strategies of the organization, among other possibilities. This dissertation project aims to achieve the goal of proposing a method for the selection of projects for the budget proposal in the Federal Justice in São Paulo. To do this, it will apply a qualitative research approach, using a strategy of design science research (DSR). DSR is characterized by the detection of the problem, the construction of an artifact to solve this problem and its dissemination. The artifact of this study is the proposed method and was elaborated by means of survey and interviews with the participants in previous budget processes and research of documents related to the process. Likewise, the criteria to be applied in project selection were generated. The method and criteria were the objects of analysis of an exploratory focus group and another one, confirmatory for validation. The proposed method presents arguments for conference, verification and objective selection of projects, with clear criteria for decision making. Both method and criteria can contribute in practice to other public sector organizations in generating budgets. / A gestão pública vem passando por um processo de modernização no Brasil, com adoção de novas técnicas. Nos projetos públicos são desenvolvidos mecanismos de gestão para melhorar seus resultados com o propósito de prover as demandas da população. Os recursos orçamentários necessários para consecução desses projetos são escassos, naturalmente, agravado com a crise atual. O gestor precisa decidir o que fazer, e essa decisão deve ser feita com eficiência, utilizando os recursos de maneira racional para que sua aplicação seja transformada em benefício à sociedade. Um dos instrumentos utilizado no Judiciário Federal na gestão de projetos é a Lei Orçamentária Anual (LOA), baseada no Plano Plurianual. A LOA é o resultado de uma proposta orçamentária da organização que deve conter todos os projetos de subsistência, modernização e inovação. A proposta orçamentária deve estar, portanto, alinhada à estratégia da organização e às demandas da sociedade. Selecionar bem seus projetos, portanto, representa um passo relevante nessa direção. Estabelecer critérios racionais para decidir, selecionar ou gerir, não é simples, depende das pessoas, do ambiente, do tipo de atividade, dos objetivos e das estratégias da organização, entre outras possibilidades. Esta dissertação propôs um método para a seleção de projetos na proposta orçamentária para a Justiça Federal em São Paulo (JFSP). Para isso, aplicou uma abordagem de pesquisa qualitativa, utilizando uma estratégia de design science research (DSR). O DSR caracteriza-se pela detecção do problema, construção de um artefato para a solução desse problema e sua disseminação. O artefato deste estudo é o método proposto e foi elaborado por meio de questionários, entrevistas com os participantes dos processos orçamentários anteriores e pesquisas em documentos relacionados ao seu processo. Do mesmo modo foram gerados os critérios a serem aplicados na seleção dos projetos. O método e os critérios foram objetos de análise de um focus group exploratório e outro confirmatório para validação. O método proposto apresenta argumentação para conferência, verificação e seleção objetiva dos projetos, com critérios claros para a tomada de decisão. Ambos, método e critérios, podem contribuir na prática com outras organizações do setor público na geração dos orçamentos.

Este trabalho apresenta o processo de aprovação da PEC do Orçamento Impositivo. A proposta aprovada pelo Congresso institui a obrigatoriedade de pagamento de uma parcela das emendas individuais. Esse era um pleito antigo dos congressistas, mas só em 2015 a Emenda Constitucional foi promulgada. O intuito aqui foi mostrar as estratégias utilizadas pelos atores e o contexto institucional em que a aprovação ocorreu. Além disso, apresentamos os primeiros resultados sob a vigência do orçamento impositivo para as emendas individuais. A expectativa dos parlamentares ainda não se confirmou e as taxas de pagamento continuam baixas. / This thesis focuses on the approval of PEC do Orçamento Impositivo, which changed the rules for budgetary amendments. Congress decided to stipulate a minimum mandatory amount allocated through amendments, even without the support of the Executiv branch, which tried to avoid the success of the Constitutional Amendment. Moreover, this dissertation introduces data about payment rates. The expectation of high payment rates has not been confirmed. Rates remained low.

The master’s thesis is focused on general improvement of Vacenovice municipality’s budget in relation to overall management of the municipality, its position and competence. The thesis is divided into several parts, including the theoretical background, basic characterization of the municipality Vacenovice, analysis of income and expenditures of the municipality budget in recent years, and in the last part, proposals to improve management of the municipality.

The diploma thesis deals with the evaluation of economic activities of Vlčnov village in the years from 2009 to 2013. The thesis is divided into three parts. There are mentioned theoretical themes in the first part. In the second part, there is basic information about Vlčnov village. Later on, there is the analyses of incomes and expenses of the village. In the end, there is also the evaluation of village´s economic activities. The third part describes the suggestions to improving the economic activities.