L'Investissement Socialement Responsable (ISR) est un mode d'investissement en pleine expansion. L'ontologie qui l'accompagne suggère que le caractère « socialement responsable » interpelle l'investisseur potentiel quant aux critères à retenir pour définir la recherche de performance. Celle-ci ne se mesure plus à travers un prisme exclusivement financier, mais s'ouvre à d'autres critères plus qualitatifs. La satisfaction de l'actionnaire bien que légitimement maximisée se trouve associée à la prise en compte d'intérêts des autres parties prenantes au processus de production. La Responsabilité Sociale de l'Entreprise (RSE) vérifie cette démarche validant ou invalidant ainsi l'éligibilité d'une entreprise à un processus d'investissement ISR. Cette thèse propose d'évaluer la performance d'un OPCVM ISR de manière multidimensionnelle en s'appuyant sur un possible triptyque de performance boursière, extra-financière et morale. Les conclusions de cette recherche soulignent la complexité de mise en œuvre d'une telle démarche tant les enjeux, les perceptions et les objectifs divergent d'une catégorie d'acteurs à l'autre. Enfin, la thèse souligne l'importance de la confiance des investisseurs à adhérer à la stratégie ISR d'un OPCVM conforme à leurs souhaits sans pour autant avoir la capacité de vérifier ou de contrôler de manière irréfutable la mise en œuvre de la démarche. / The Socially Responsible Investment (SRI) is a mode of rapidly growing investment. The ontology which accompanies it suggests that the "socially responsible" character calls questions to the potential investor as for the criteria to be retained to define the research for performance. This one does not confront any more through an exclusively financial prism, but opens in the other more qualitative criteria. The satisfaction of the shareholder well that legally maximized is associated with the consideration of interests of the other stakeholders in the process of production. The Corporate Social Responsability (CSR) verifies this validating approach initiative or so invalidating the eligibility of a company in a process of investment ISR. This thesis estimates the performance of an OPCVM ISR in a multidimensional way by leaning on a possible triptych of stock-exchange, extra-financial and moral performance. The conclusions of this research underline the complexity of implementation of such an approach so much the stakes, the perceptions collections and the objectives can diverge from a category of actors in the other one. Finally, the thesis underlines the importance of the confidence of the investors to adhere to the strategy ISR of an OPCVM in compliance with their wishes without having the capacity to verify or to control in a irrefutable way the implementation of the approach.

Le risque systémique est un risque qui peut mettre en danger la survie du système financier. En effet, le risque systémique désigne la propagation d’un risque de défaillance bancaire unique aux autres banques. Quels sont les mesures et les déterminants du risque systémique ? Ainsi pourrait-être résumée la question transversale qui anime les recherches présentées dans cette thèse. Un premier chapitre dresse un état des lieux des différentes mesures du risque systémique, en identifie les points communs et les différences et précise l’intérêt de chaque mesure. La question abordée est celle de la corrélation entre les résultats des stress tests et les différentes mesures du risque systémique. Un second chapitre étudie la notion d’« Asset Commonality » comme une nouvelle mesure de risque systémique. Le troisième chapitre examine le lien entre les différentes mesures du risque systémique et la responsabilité sociétale des entreprises. Les résultats empiriques révèlent que -1- les résultats des stress tests devraient être complétés par une évaluation des mesures du risque systémique, -2- l’« Asset Commonality » pourrait être considéré comme un outil complémentaire pour évaluer le risque systémique, -3- la responsabilité sociale des institutions financières est importante afin de réduire le risque systémique. / Systemic risk is a risk that can compromise the survival of the financial system. Systemic risk refers to the spread of a single bank failure to other banks. What are the measures and determinants of systemic risk? This thesis proposes an investigation of this transversal question through three chapters. The first chapter gives an overview of the various measures of systemic risk, identifies commonalities and differences and specifies the interest of each measure. The issue is the correlation between the stress test results and the various measures of systemic risk. The second chapter studies the concept of Asset Commonality as a new measure of systemic risk. The third chapter examines the relationship between different measures of systemic risk and corporate social responsibility. The empirical results show that -1- the stress test results should be supplemented by an evaluation of the systemic risk measures, -2- Asset Commonality could be considered as a complementary tool to assess the systemic risk, -3- the corporate social responsibility of financial institutions is important in order to reduce systemic risk.

L’accélération du rythme des innovations technologiques et les pressions exercées par la société civile constituent deux défis majeurs pour le droit de la responsabilité civile. Cette thèse étudie les effets incitatifs de la responsabilité civile sur le comportement de prévention des entreprises dans ce contexte. Notre contribution vise, en particulier, à approfondir l’analyse traditionnelle de la responsabilité civile des entreprises d’une part, et d’autre part à évaluer dans quelle mesure les sanctions non légales jouent un rôle au côté de ce cadre juridique. D’abord, nous mettons en évidence l’évolution de l’analyse économique de la responsabilité. Puis nous étudions la responsabilité civile dans un modèle théorique, avec pour contribution d’évaluer les effets incitatifs du concept juridique de causalité. Ensuite, nous examinons comment les difficultés de prévision des risques d’accident affectent les incitations fournies par la responsabilité civile,par un modèle théorique d’une part, et par une expérimentation en laboratoire d’autre part. Nous développons dans un modèle théorique une analyse du rôle des sanctions non légales, émanant de la société civile,aux côtés de la responsabilité délictuelle. Nous montrons que les incitations fournies par le boycott des consommateurs sur le comportement de prévention des entreprises sont limitées. Enfin, nous complétons ce modèle par une étude empirique, et nous étudions l’ampleur et les déterminants du phénomène de boycott des consommateurs en Europe. / The accelerating pace of technological innovations and pressures from civil society provide tort law with new challenges. This thesis studies the incentive effects of tort law on corporate investment in prevention in this context. Particularly, this study deepens the traditional economic analysis of corporate civil liability and assess the effects of the combination of non legal sanctions and the legal framework. First, we highlight the evolution of the economic analysis of liability and responsibility. Then, we study the incentive effects ofcivil liability in a theoretical model, with a particular emphasis on the role of the legal notion of causality. Next, we examine to what extent the difficulties of predicting accident risks affect incentives provided by liability with both a theoretical model and with a lab experiment. In a theoretical model, we develop ananalysis of the role of non-legal sanctions, from civil society, along side the tort law. We show that the incentive effects of consumer boycott on corporate investment in prevention are limited. Finally, through an empirical study, we complete this analysis by studying the magnitude and determinants of consumer boycott in Europe.

Um dos aspectos mais relevantes da crise da modernidade é a elevação dos riscos socioambientais associados ao intenso desenvolvimento industrial, sendo que o setor químico contribuiu significativamente para a construção deste quadro de vulnerabilidade socioambiental. Desde o final da década de 80, no entanto, as grandes corporações químicas adotaram um discurso enfatizando a necessidade de integrar a variável socioambiental como um componente fundamental para garantir sua competitividade e sua legitimidade perante a opinião pública. Esta pesquisa procurou analisar, a partir do desenvolvimento de estudos de caso em empresas no setor químico, como os programas de educação corporativa refletem nas práticas gerenciais, influenciando os indicadores de desempenho das empresas nos campos ambiental e social. Os resultados desse trabalho apontam que, embora nenhuma das empresas pesquisadas apresente características ideais para a disseminação de um conhecimento socioambiental, as organizações que optam por tratar a educação corporativa de forma estratégica tendem a elevar seu desempenho ambiental e social. Isto foi observado tanto na fase em que o foco foi apenas o controle da poluição, quanto no presente em que características da abordagem de prevenção à poluição estão sendo integradas. / One of the most important aspects of the crisis of modernity is the increase in environmental risks, associated with the expansion of industrial development. The chemical sector has contributed significantly to current state of social and environmental vulnerability. Since the end of the 1980s, however, the large chemical companies have been adopting a discourse which emphasizes the need to integrate social and environmental variables as fundamental components of their operational planning in order to ensure their competitiveness and the legitimacy in terms of public opinion. The research presented in this dissertation uses case studies of companies in the chemical sector to analyze the impact that corporate education programs have on management practices in the company and performance indicators in the environmental and social areas. The results of this research indicate that, while none of the companies examined present ideal characteristics for the dissemination of social and environmental knowledge, those corporations that choose to treat corporate education as a strategic element also tend to have better environmental and social performance. This was observed both in periods when the focus was strictly centered on pollution control, as well as more recently when the preventative approach to pollution is becoming more influential.

La Responsabilité Sociale des Entreprises (RSE) contemporaine au Nigériaest née de la crise des Ogonis dans les années 1990. Shell et d’autres compagniespétrolières, opérant dans le Delta du Niger, ont essayé de préserver leur réputation à lasuite de la crise, en se présentant comme des acteurs socialement sensibles. Depuis lors,la RSE est devenue une pratique et une politique courante dans les principaux secteurs del’activité économique nationale. Sa mise en oeuvre se traduit principalement par descontributions au développement local à travers la mise à disposition des infrastructuressocio-économiques de base. D'autres dimensions de la RSE ont été largement ignorées etrestent inappliquées. Pourtant, les entreprises, notamment les compagnies pétrolièresmultinationales, en reconnaissent d'autres aspects. Cette recherche examine donc lesraisons de cette disparité entre la conceptualisation et la mise en oeuvre de RSE dans lepays. Elle suggère que la RSE au Nigéria n’est pas seulement conditionnée par le cadrenormatif international et le contexte institutionnel local, mais aussi par les objectifs desacteurs impliqués. / The Ogoni crisis of the 1990s marked the debut of contemporary CorporateSocial Responsibility (CSR) in Nigeria. Shell and other oil companies operating in the NigerDelta tried to salvage their tarnished reputation in the wake of the crisis by presentingthemselves as socially responsive actors. Since then there has been a remarkableexpansion in CSR activities in the all key economic sectors of the country. These haveprincipally focused on contributing to local development through the provision of basicsocioeconomic infrastructures. Other dimensions of CSR have been largely ignored andremain unapplied. Yet enterprises, especially multinational oil companies, acknowledge thatthere are other aspects. This study examines the reasons for this disparity between theconceptualisation and the implementation of CSR in the country. This study suggests thatthe CSR is not only determined by contextual/institutional factors (local and international)but also by the objectives of actors involved.

Um dos aspectos mais relevantes da crise da modernidade é a elevação dos riscos socioambientais associados ao intenso desenvolvimento industrial, sendo que o setor químico contribuiu significativamente para a construção deste quadro de vulnerabilidade socioambiental. Desde o final da década de 80, no entanto, as grandes corporações químicas adotaram um discurso enfatizando a necessidade de integrar a variável socioambiental como um componente fundamental para garantir sua competitividade e sua legitimidade perante a opinião pública. Esta pesquisa procurou analisar, a partir do desenvolvimento de estudos de caso em empresas no setor químico, como os programas de educação corporativa refletem nas práticas gerenciais, influenciando os indicadores de desempenho das empresas nos campos ambiental e social. Os resultados desse trabalho apontam que, embora nenhuma das empresas pesquisadas apresente características ideais para a disseminação de um conhecimento socioambiental, as organizações que optam por tratar a educação corporativa de forma estratégica tendem a elevar seu desempenho ambiental e social. Isto foi observado tanto na fase em que o foco foi apenas o controle da poluição, quanto no presente em que características da abordagem de prevenção à poluição estão sendo integradas. / One of the most important aspects of the crisis of modernity is the increase in environmental risks, associated with the expansion of industrial development. The chemical sector has contributed significantly to current state of social and environmental vulnerability. Since the end of the 1980s, however, the large chemical companies have been adopting a discourse which emphasizes the need to integrate social and environmental variables as fundamental components of their operational planning in order to ensure their competitiveness and the legitimacy in terms of public opinion. The research presented in this dissertation uses case studies of companies in the chemical sector to analyze the impact that corporate education programs have on management practices in the company and performance indicators in the environmental and social areas. The results of this research indicate that, while none of the companies examined present ideal characteristics for the dissemination of social and environmental knowledge, those corporations that choose to treat corporate education as a strategic element also tend to have better environmental and social performance. This was observed both in periods when the focus was strictly centered on pollution control, as well as more recently when the preventative approach to pollution is becoming more influential.

Orientador: Andréia Galvão / Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Filosofia e Ciências Humanas / Made available in DSpace on 2018-08-20T06:34:28Z (GMT). No. of bitstreams: 1 Machado_RaphaelAmorim_M.pdf: 2906032 bytes, checksum: dda3fcecf60ddebec03483d61a08b259 (MD5) Previous issue date: 2012 / Resumo: Esta pesquisa tem como objeto o Instituto Ethos de Responsabilidade Social Empresarial, cuja tarefa estatutária é promover e difundir a responsabilidade social entre as empresas atuantes no Brasil. A Responsabilidade Social Empresarial (RSE) foi criada nos Estados Unidos na década de 1950, porém, as práticas filantrópicas e caritativas das empresas datam de antes desse período. A RSE representa uma complexificação do campo da ação social das empresas, levando em consideração a atuação estratégica da empresa frente ao público atingido pelas ações da empresa (stakeholder). A atuação social do empresariado brasileiro sempre esteve vinculada à regulação das relações de trabalho, principalmente por meio de práticas coercitivas e caritativas. No início da década de 1980 uma nova agenda social do empresariado brasileiro começou a ter vigência. O mote principal dessa nova agenda era mobilizar o empresariado em torno dos principais problemas sociais da sociedade brasileira, tal como trabalho infantil, desigualdade social e fome. O Instituto Ethos foi resultado direto dessa nova agenda do empresariado brasileiro, tornando a atuação social empresarial mais complexa e pautada por mecanismos de verificação baseados em padrões internacionais. Nosso problema de pesquisa é analisar a constituição do Instituto Ethos enquanto um dos atores principais da RSE no Brasil, discutindo a constituição do campo da RSE no Brasil, os posicionamentos e discursos do Instituto frente ao Estado e às políticas públicas, averiguando a sua vinculação com o projeto político neoliberal. Para isso partimos para a análise dos documentos do Instituto, relatórios de organizações internacionais e os discursos dos intelectuais orgânicos do campo da RSE no Brasil. A RSE é um campo fragmentado, permeado por disputas conceituais e de práticas que no fundo representam uma luta entre frações de classe para uma definição do que seja RSE, cada uma com um projeto vinculado a seu interesse de classe. O Instituto Ethos é um desses atores nessa disputa. O Instituto Ethos promoveu uma institucionalização da RSE no país, tendo para isso de institucionalizar suas práticas e sua organização. A estrutura administrativa do Instituto é bastante complexa, tendo vários conselhos e diretorias, estabelecendo uma distância entre as diretrizes do Instituto e a atuação das empresas, favorecendo uma autonomia relativa do Instituto Ethos frente a suas empresas associadas. Neste trabalho questionamos a vinculação imediata entre a RSE e o neoliberalismo, enfatizando a dimensão pública que o Instituto Ethos imprime a tal prática, pois as diretrizes do Instituto enfocam uma espécie de parceria entre as empresas e o Estado no provimento de políticas públicas. A crítica aqui se dirige àqueles trabalhos que analisam a RSE como substituta do Estado nas áreas sociais decorrentes de um arranjo político neoliberal. Essa hipótese se mostra problemática, pois o Instituto Ethos não reivindica menos Estado, pelo contrário, chama o Estado para uma regulação da RSE no país / Abstract: This research has as is object the Ethos Institute for Corporate Social Responsibility, whose statutory task is to promote and disseminate social responsibility among companies operating in Brazil. Corporate Social Responsibility (CSR) was established in the United States in the 1950's, however, the philanthropic and charitable practices of companies dating from before that period. CSR represents a complexity of the field of corporate social action, taking into account the strategic work of the company before the public affected by the actions of the firm (stakeholder). The social performance of the Brazilian business has always been linked to the regulation of labor relations, mainly through coercive and charities. In the early 1980's a new social agenda of the Brazilian business began to take effect. The main motto of this new agenda was to mobilize the business community around the main social problems of Brazilian society, such as child labor, social inequality and hunger. The Ethos Institute was a direct result of this new agenda of the Brazilian business, making business more complex social activities and guided by verification mechanisms based on international standards. Our research problem is to analyze the constitution of the Ethos Institute as one of the main actors of CSR in Brazil, discussing the constitution of the field of CSR in Brazil, positions and addresses of the Institute from the State and public policy by examining its connection with the neoliberal political project. For this we start to analyze the documents of the Institute, reports of international organizations and the speeches of the organic intellectuals of the field of CSR in Brazil. CSR is a fragmented field, permeated by disputes conceptual and practical at the bottom represent a struggle between fractions of class for a definition of what CSR is, each with a project linked to their class interest. The Ethos Institute is one of those actors in this dispute. The Ethos Institute promoted the institutionalization of CSR in the country, and for that to institutionalize their practices and their organization. The Institute's administrative structure is quite complex, and several councils and boards, establishing a distance between the guidelines of the Institute and the performance of companies, favoring a relative autonomy of the Ethos front of its affiliates. In this work we question the immediate link between CSR and neoliberalism, emphasizing the public dimension of the Ethos Institute prints to this practice, because the guidelines of the Institute focus on a kind of partnership between business and the state in providing public policy. The criticism here is directed to those papers that analyze CSR as a substitute for the State in social areas due to a neoliberal political arrangement. This hypothesis proves problematic because the Ethos Institute does not claim less government, by contrast, calls for the State regulation of CSR in the country / Mestrado / Ciencia Politica / Mestre em Ciência Política

Submitted by Renato Camargo (rvcamargo1965@hotmail.com) on 2012-08-26T15:30:28Z No. of bitstreams: 1 Dissertação_Renato_Villalba_Camargo_Final_biblioteca_digital.pdf: 903027 bytes, checksum: 1be2c4b888e11b046aca2ee7e1e1b64e (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2012-09-04T16:34:26Z (GMT) No. of bitstreams: 1 Dissertação_Renato_Villalba_Camargo_Final_biblioteca_digital.pdf: 903027 bytes, checksum: 1be2c4b888e11b046aca2ee7e1e1b64e (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2012-09-04T18:10:50Z (GMT) No. of bitstreams: 1 Dissertação_Renato_Villalba_Camargo_Final_biblioteca_digital.pdf: 903027 bytes, checksum: 1be2c4b888e11b046aca2ee7e1e1b64e (MD5) / Made available in DSpace on 2012-09-04T18:11:18Z (GMT). No. of bitstreams: 1 Dissertação_Renato_Villalba_Camargo_Final_biblioteca_digital.pdf: 903027 bytes, checksum: 1be2c4b888e11b046aca2ee7e1e1b64e (MD5) Previous issue date: 2012-08-07 / Esta dissertação tem como objetivo principal investigar por que os fundos de pensão têm propensão a buscar que as empresas nas quais mantém investimentos persigam práticas de responsabilidade socioempresarial. Para atingir os objetivos propostos foi realizado estudo de caso no maior fundo de pensão da América Latina - PREVI, e que ocupa a primeira posição dentre os fundos de pensão brasileiros em volume financeiro de ativos e tem participação relevante na estrutura de propriedade em 38 empresas. Por meio de entrevistas semiestruturadas foi possível capturar o posicionamento adotado pelos gestores do fundo de pensão com relação às estratégias de responsabilidade socioempresarial nas empresas investidas. Em função da necessidade de melhor compreender a cadeia de valor das organizações, esta dissertação tratou da teoria dos stakeholders, importante na definição estratégica e filosófica das empresas, e da teoria da agência, pois alguns conflitos são identificados na relação entre acionistas majoritários (PREVI) e minoritários. O estudo permitiu identificar que os gestores, não obstante apresentarem discurso voltado para o atendimento dos stakeholders das empresas investidas, têm como foco principal mitigar os riscos ambientais e sociais, em função dos impactos econômicos que estes problemas podem representar para as organizações nas quais investem. Apesar do objetivo instrumental que tem movido o fundo de pensão, suas ações têm levado a um crescimento na adoção de práticas responsáveis pelos participantes do mercado. Foi possível concluir que os gestores do fundo de pensão objeto do estudo de caso ao adotarem princípios de investimentos responsáveis atendem de forma eficaz também a seu dever fiduciário. / This dissertation aims at investigating why pension funds have a tendency to seek that which holds investments in companies pursuing corporate social responsibility practices. To achieve the proposed objectives was conducted case study in the largest pension fund in Latin America - PREVI, which ranks first among the Brazilian pension funds in financial volume of assets and has a significant place in the structure of ownership in 38 companies. Through semi-structured interviews was possible to capture the position taken by the managers of pension fund in relation to corporate social responsibility strategies in the investee companies. Because of the need to better understand the value chain of organizations, this paper dealt with the theory of stakeholders, important for strategic and philosophical definition of enterprises, and the agency theory, as some conflicts are identified in the relationship between controlling shareholders (PREVI) and minority. The study allowed to identify that the managers, in spite of showing speech directed to the attention of stakeholders of invested companies, focuses primarily on mitigating the environmental and social risk, depending on the economic impacts that this problems may pose for organizations in which they invest. Despite the instrumental goal that has moved the fund, its actions have led to an increase in the adoption of responsible practices by market participants. It was possible to conclude that the managers of the pension fund case study object, by adopting the principles of responsible investment, effectively meet their fiduciary duty also.

Submitted by Rafael Pena (rafael.columa@gmail.com) on 2013-09-13T04:07:30Z No. of bitstreams: 1 Dissertacao_Rafael_Pena_VFinal-2.pdf: 4512579 bytes, checksum: f1ad6c6432da47869d2e06b29c0e189f (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2013-09-20T20:08:53Z (GMT) No. of bitstreams: 1 Dissertacao_Rafael_Pena_VFinal-2.pdf: 4512579 bytes, checksum: f1ad6c6432da47869d2e06b29c0e189f (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2013-09-23T18:13:35Z (GMT) No. of bitstreams: 1 Dissertacao_Rafael_Pena_VFinal-2.pdf: 4512579 bytes, checksum: f1ad6c6432da47869d2e06b29c0e189f (MD5) / Made available in DSpace on 2013-09-23T18:13:53Z (GMT). No. of bitstreams: 1 Dissertacao_Rafael_Pena_VFinal-2.pdf: 4512579 bytes, checksum: f1ad6c6432da47869d2e06b29c0e189f (MD5) Previous issue date: 2013-02-08 / The expression Corporate Social Responsibility has been commonly used for people , and actions related to CSR are frequently revealed b y companies, and it shows the potential that exists on organizations to influence social and environmental problems. Nowadays there are many metrics that helps companies to measure the effectiveness of Corporate Social Responsibility actions and , with the se metrics, organizations can publish it s performance on public reports for investors and market. The present research is proposed to analyze the performance of a logistic company in Corporate Social Responsibility using its employees perception about this subject, comparing this with the company’s speech , and verifying if there are any gaps between them. P ossible causes for gaps between employees perception a nd company’s speech are analyzed and explained in accordance to the Frankfurt School Theories and o ther researches in Social Responsibility area. Ethos Institute’s Key Performance Indicators are used to delimitate the scope of the research and identify the analyzed company’s performance in Corporate Social Responsibility. / A disseminação do termo Responsabilidade Social Corporativa e de suas respectivas ações demonstra o grande potencial que as empresas possuem para atenuar ou agravar problemas sociais e ambientais. Hoje, existem diversas métricas que permitem medir a efetividade das ações de Responsabilidade Social praticadas pelas organizações e assim divulgar os feitos em RSC tanto em relatórios para investidores e quanto em outros meios. Esta pesquisa propõe analisar o desempenho em Responsabilidade Social de uma empresa do segmento de logística, pela percepção dos seus funcionários, confrontando-a com o discurso da empresa procurando identificar gaps de percepção. À luz de teorias da Escola de Frankfurt e de estudos em Responsabilidade Social, são analisadas possíveis causas para a existência de gaps entre a percepção dos funcionários e o discurso da empresa. Para delimitar o escopo da pesquisa, dada a amplitude do tema, foram utilizados os Indicadores Ethos de Responsabilidade Social Empresarial para identificar o desempenho em RSC da empresa analisada.

Explica y sustenta que los gastos que realizan las empresas mineras en favor de las líneas de influencia directa y el mantenimiento de las carreteras públicas de uso obligado por constituirse en vías de acceso son deducibles para la determinación de la renta imponible y el cálculo del impuesta a la renta sobre la base que el Principio de Causalidad el cual no debe interpretarse en sentido restrictivo, si no en sentido amplio dentro de los márgenes de normalidad y razonabilidad por lo que revisa la doctrina comparada, la doctrina local, como criterios del Tribuna Fiscal del Poder Judicial y el Tribunal Constitucional y la legislación casuística tributaria de un país eminentemente minero como es Chile. / Trabajo de investigación