L'objectif central de cette thèse est d'étudier le comportement de fraude fiscale des contribuables quand ils ne déclarent qu'une partie de leur revenu. Le premier chapitre complète la littérature existante en étudiant le niveau de déclaration du revenu et les effets de changements des taux de taxe, de pénalité et de probabilité de contrôle, en considérant des fonctions d'imposition et de pénalité non linéaire, dans le cadre de la théorie de l'espérance de l'utilité.Le cadre fourni par la théorie des perspectives cumulatives est ensuite utilisé dans le second chapitre. L'accent est mis sur la dépendance des décisions du contribuable vis-à-vis du revenu de référence introduit par cette théorie. Le troisième chapitre caractérise le barème optimal d'imposition du revenu et la stratégie de contrôle et de pénalité que doit mettre en place l'État quand le comportement de fraude des contribuables vérifie les propriétés de la théorie des perspectives. / This dissertation analyzes the tax evasion behavior of taxpayers when they do not declare their entire income. The first chapter studies the declaration of the taxpayer and the effects of changes in the tax rate, the penalty rate and the probability of audit. The tax and the penalty functions are assumed to be non linear. The setting is provided by expected utility theory. The setting provided by cumulative prospect theory is used in the second chapter. Reference dependence, which is a central point in this theory, is particularly studied. The third chapter characterizes the optimal income tax and audit schemes under taxe evasion behavior, when of tax payers behave as predicted by prospect theory.

Tax havens are of signicant importance in the current global economy. The wealth hidden in these havens is estimated to add up to $6000 billion and this issue is linked with wealth inequality and money laundering. Identication of tax havens differs between sources, and blacklists are often politicised. Activists, experts and academics have claimed recently that the US serves as a tax haven for foreign tax-evading households. The tax environment in the US does favor foreigners; they are for example exempt from paying taxes on interest income generated by bank deposits and it is easy to set up entities hiding the identity of the ultimate owner. The effects of two international initiatives implemented to battle tax evasion in offshore centres are studied in this paper. These are the European Savings Directive and the Common Reporting Standard, under which the US does not cooperate. Using bilateral cross-border bank deposit data, it is estimated whether tax evaders moved their wealth to the US as a result of these measures. The results of the difference-in-difference approach neither confirm nor reject the claims that the US is being used as a tax haven by foreign households. Estimates on the effects in cooperating tax havens can not rule out the possibility that the Common Reporting Standard did not have its intended effect on tax evaders.

Le parasitisme est un des principaux problèmes dans les élevages des ruminants. Les nématodes parasites du tractus digestif des ovins et caprins sont responsables d’importantes baisses de rendement. La maîtrise de ces parasitoses a été longtemps basée sur l’utilisation de molécules anthelminthiques. Cependant, l’efficacité des traitements est fréquemment remise en cause par l’émergence d’isolats résistants à une ou plusieurs de ces molécules. Dans ce contexte, une meilleure connaissance des mécanismes impliqués dans l’installation et la survie des parasites dans leur hôte est essentielle pour le développement de méthodes de lutte efficaces. Les P-glycoprotéines sont des pompes membranaires de la superfamille des transporteurs ABC. Ces pompes transportent des molécules très variées qui ont en commun leur caractère hydrophobe. Nous avons émis l’hypothèse de l’implication de ces transporteurs dans l’interaction hôte-parasite. Dans le contexte de ce travail nous avons identifié des séquences partielles ou complètes d’ADNc de 9 Pgps du nématode parasite Haemonchus contortus. Une forte activation des Pgps des nématodes en présence des produits de dégranulation des éosinophiles de l’hôte a été observée, démontrant ainsi l’interaction entre les Pgps des nématodes et les produits issus de l’hôte. De plus, l’exposition in vitro des nématodes parasites aux produits de l’hôte montrent après analyse par PCR quantitative une induction significative de l’expression de deux Pgps (Hco-pgp-3, et Hco-pgp-16). Chez le nématode murin Heligmosomoides polygyrus bakeri 5 Pgps ont été identifiés. D’autre part, l’analyse du niveau d’expression des Pgps d’H. bakeri a permis de montrer que le gène Hba-pgp-2 est exprimé uniquement chez les stades en contact avec les produits de l’hôte (oeufs, L4 et adultes). De plus, une induction spécifique d’Hba-pgp-2 par le cholestérol a été observée suggérant ainsi l’implication d’Hba-pgp-2 dans la capture et/ou la distribution des stérols des cellules de l’hôte indispensable aux nématodes. Ce travail constitue la première mise en évidence de l’interaction entre les Pgps des nématodes parasites et des produits issus de leur hôte. Ces résultats constituent une base solide pour le développement d’une méthode efficace permettant de bloquer ces transporteurs et d’éliminer les nématodes parasites. / Gastrointestinal nematodes cause significant economic loses in goat and sheep livestocks. Control of these parasites is mainly based on anthelmintic treatments. However, the efficacy of these molecules is questioned by the emergence of isolates resistant to one or several antiparasitic drugs. In this context, a better understanding of the mechanisms involved in the nematode parasites establishment and survival in the host is essential for the development of an effective control methods. P-glycoproteins are membrane pumps belonging to the ABC transporter family. These pumps transport a wide range of hydrophobic molecules. In the present study, we hypothesized that in addition to their critical role in xenobiotic resistance, helminth ABC transporters such as P-glycoproteins (Pgps) may also be involved in the transport of host products. Using the sheep parasitic nematode Haemonchus contortus, we investigated the modulation and expression of parasite Pgps activity in response to host eosinophil granule products. These works allowed to identify nine partial or complete H. contortus Pgps. Using a rhodamine efflux assay, we provided functional evidence that host eosinophil granule products can activate Pgps from the parasite suggesting that granule products could act as potential modulators of the ABC transporters activity. We showed by quantitative RT-PCR that among nine different H. contortus Pgp genes; Hco-pgp-3, Hco-pgp-9.2, Hco-pgp-11 and, Hco-pgp-16 were specifically up-regulated in parasitical life stages suggesting a potential involvement of these Pgps during the host-parasite interaction. Using exsheated L3 larvae, we demonstrated that eosinophil granules induced in a dose response manner an overexpression of Hco-pgp-3 and the closely related Hco-pgp-16 gene highlighting the possible involvement of these Pgps in host product transport. . The mice parasitic nematode Heligmosomoides polygyrus bakeri was used for studying the involvement of Pgps in the cholesterol transport. These works allowed identifying five Pgps in H. bakeri. The analysis of the mRNA expression level of H. bakeri Pgps has shown that Hba-pgp-2 gene is expressed only in stages in contact with host products. In addition, a specific induction of Hba-pgp-2 by cholesterol was observed suggesting the involvement of Hba-pgp-2 in the capture and / or distribution of cholesterol from host cells. Taken together, our results provide the first evidence that a subset of helminth Pgps could be involved in the transport of host products. This opens the way for further studies aiming to explore the function of helminth Pgps in host-parasite interactions including host immune response evasion.

Mais de 25% das mortes em humanos são causadas por doenças infecciosas. Muitas dessas doenças são emergentes e de importância zoonótica. A leptospirose é considerada uma das mais importantes doenças zoonóticas emergentes. Sua distribuição global e seu potencial epidêmico constituem um problema de Saúde Pública. Estima-se que ocorram anualmente 1.03 milhão de casos e 58.900 mortes por leptospirose em todo o mundo, mas, em se tratando de uma doença negligenciada, a real prevalência da doença é subestimada. O Rattus norvegicus é o principal reservatório associado a epidemias urbanas. Leptospiras possuem a capacidade de aderir às células dos túbulos renais e interagem com muitos componentes da matriz extracelular do hospedeiro, o que facilita a invasão e colonização. Possuem também mecanismos de evasão ao sistema complemento do hospedeiro. A identificação destes mecanismos tem sido alvo de pesquisas desenvolvidas por vários grupos. Enolase e Gliceraldeído-3-fosfato desidrogenase (GAPDH) pertencem à categoria de proteínas conhecidas como proteínas moonlighting. Estas englobam um grupo de proteínas multifuncionais. Enolases são metaloenzimas citossólicas que catalisam a conversão de 2-D-fosfo-glicerato em fosfoenolpiruvato. Apesar de não possuírem sequência clássica de ancoragem à membrana, são encontradas na superfície de uma variedade de células eucarióticas e procarióticas, tendo a capacidade de interagir com plasminogênio. GAPDH é uma enzima da via glicolítica responsável pela conversão de gliceraldeído 3-fosfato em D glicerato 1,3-bifosfato. Estudos recentes mostram que a GAPDH tem múltiplas funções independentes do seu papel no metabolismo de energia. Neste trabalho demonstrou-se que GAPDH de Leptospira está localizada na superfície da bactéria, e que tanto GAPDH como enolase interagem com plasminogênio, o qual é convertido em sua forma ativa, a plasmina, na presença do ativador exógeno uPA. A capacidade da plasmina gerada sobre a enolase de clivar substratos fisiológicos foi testada. A cadeia β do fibrinogênio foi totalmente degradada, e a molécula vitronectina parcialmente clivada em fragmentos de 61- 64 kDa. Ainda, mostrou-se que a enolase interage com os reguladores do complemento C4BP e FH. Ambos os reguladores permanecem funcionais, agindo como co-fatores de Fator I na degradação de C3b (FH) e C4b (C4BP). No que diz respeito à GAPDH, os dados claramente mostram que a plasmina ligada à GAPDH degrada as cadeias α e β do fibrinogênio, assim como a isoforma de 75 kDa da vitronectina, de forma tempodependente. Ainda, na presença de GAPDH, a plasmina degradou totalmente a cadeia α de C5, mas não degradou C3b. Por fim, resultados obtidos por Far Western Blot revelam que GAPDH interage com C1q, molécula-chave da via clássica do sistema complemento, e também com fibronectina plasmática, podendo, portanto, contribuir para a adesão da bactéria durante a colonização do hospedeiro. Em suma, no presente estudo caracterizamos duas novas proteínas moonlighting de Leptospira: enolase e GAPDH. A caracterização funcional destas proteínas, assim como a identificação das moléculas-alvo do hospedeiro com as quais essas proteínas são capazes de interagir, podem contribuir para a compreensão dos mecanismos de invasão, disseminação e evasão imune utilizados por leptospiras patogênicas. / More than 25% of human deaths are caused by infectious diseases, among which a large number are emerging and of zoonotic importance. Leptospirosis is considered one of the most important emerging zoonotic diseases. Its global distribution and its epidemic potential constitute a Public Health problem. It is estimated that approximately 1,03 million cases and 58,900 deaths from leptospirosis occur annually worldwide, but as a neglected disease, its actual prevalence is underestimated. Rattus norvegicus is the main reservoir associated with urban epidemics. Leptospires have the capacity to adhere to renal tubule cells which facilitates invasion and colonization. They also have mechanisms to evade the host\'s complement system. The identification of these mechanisms has been the object of research developed by several groups. Enolase and Glyceraldehyde-3-phosphate dehydrogenase (GAPDH) belong to the category of proteins known as moonlighting proteins. These encompass a group of multifunctional proteins. Enolases are cytosolic metalloenzymes that catalyze the conversion of 2-D-phosphoglycerate to phosphoenolpyruvate. Although they do not have a classic membrane anchor sequence, they are found on the surface of a variety of eukaryotic and prokaryotic cells, and have the capacity to interact with plasminogen. GAPDH is an enzyme of the glycolytic pathway responsible for the conversion of glyceraldehyde 3-phosphate to D-glyceryl 1,3-bisphosphate. Recent studies show that GAPDH has multiple functions independent of its role in energy metabolism. In this work we demonstrated that Leptospira GAPDH is located on the surface of the bacterium, and that both GAPDH and enolase interact with plasminogen, which is converted into its active form, plasmin, in the presence of the exogenous activator uPA. The capacity of plasmin-bound enolase to cleave physiological substrates was tested. The β-chain of fibrinogen was totally degraded, and vitronectin was partially cleaved into fragments of 61-64 kDa. Further, enolase interacts with the complement regulators C4BP and FH. Both regulators remain functional, acting as cofactors for Factor I on the degradation of C3b (FH) and C4b (C4BP). With regard to GAPDH, the date clearly show that plasmin bound to GAPDH degrades the α and β chains of fibrinogen as well as the 75-kDa isoform of vitronectin, in a time-dependent manner. Furthermore, in the presence of GAPDH, plasmin totally degraded C5 α-chain, but did not degrade C3b. Finally, our Far Western Blot data reveal that GAPDH interacts with C1q, a key molecule of the classical pathway of the complement system, and also interacts with plasma fibronectin, and may therefore contribute to bacterial adhesion during host colonization. Briefly, in the present study we characterized two novel moonlighting proteins of Leptospira: enolase and GAPDH. The functional characterization of these proteins, as well as the identification of the host target molecules with which these proteins are capable of interacting, may contribute to the understanding of the mechanisms of invasion, dissemination and immune evasion used by pathogenic leptospires.

Local public transport companies provide important mobility services to the general public. Although these services are usually subsidised, companies rely on revenues generated by ticket sales. Therefore, fare evasion (i.e., people using a transport service without paying for it) and ticket forgery (the production of an illegal ticket facsimile) have considerable influence on the companies' economic sustainability. As existing research regarding the economic perspective is limited, this paper presents a Delphi study that investigates the phenomena with a survey of experts in public transport companies and transport associations in Germany, Austria, and Switzerland. The findings of the survey provide insights into the overall perception and discuss relevant aspects of both fare evasion and ticket forgery, thereby not only highlighting practical implications, but also helping policy makers shape adequate policies for public transport in societies.

Submitted by admin tede (tede@pucgoias.edu.br) on 2016-09-08T13:25:13Z No. of bitstreams: 1 Vinicius Oliveira Seabra Guimarães.pdf: 18393623 bytes, checksum: af73e78637dc20bc350a550c6a0e949e (MD5) / Made available in DSpace on 2016-09-08T13:25:13Z (GMT). No. of bitstreams: 1 Vinicius Oliveira Seabra Guimarães.pdf: 18393623 bytes, checksum: af73e78637dc20bc350a550c6a0e949e (MD5) Previous issue date: 2016-06-27 / This work is linked to the line of research entitled "Education, Society and Culture" of the Graduate Program in Education at the Catholic University of Goiás. It aims to investigate the sociocultural and historical factors entered in the trajectory of life of four escapees youth of school, aged six nineteen p.m. years living in the 3rd stage of the Buriti Sereno Sector in Aparecida de Goiânia, Goiás, Brazil. a part from the following problem: What memories, school history and future prospects of four poor young people living in a neighborhood on the outskirts of Aparecida de Goiania? Guided by the historical and dialectical and relational perspective, considering the movement inserted in history as a determining factor in the daily relationships of agents in their social spaces. He steadied the studies of Richard Hoggart, Raymond Williams, Pierre Bourdieu, Robert Castel, Paul Ricoeur, Aristides Moyses, Ricardo Antunes and David Harvey. It was used questionnaires, interviews and observations and notes in a field diary. The first chapter presents the pauperism and the state of poverty naturalization as something structural, present in the relationship with religion since the Middle Ages, with the State in the Modern Age, with the world of work, with the notion of criminalization and philanthropic management of poverty. In the second chapter is the analysis of the urbanization process employed in the Brazilian Midwest, we seek to discuss the planned segregation, culminating in the emergence of peripheries, as well as the new representations of poverty in the urban setting of Goiânia and Aparecida de Goiânia . Finally, the third chapter discusses the concept of youth and its specificities with the popular classes, giving voice to the subjects investigated for a better understanding of life their own trajectories. The conclusion is that young people do Buriti Sereno Sector live in their objective conditions, social limitation to these imposed as a historical building and the result of an intentional urban segregation, which is given by way of informal work and truancy. if contacted that oblivion and denial of the past are peculiar characteristics of these young people, being in front survival strategy to pauperism reality experienced by agents. / Este trabalho vincula-se à linha de pesquisa intitulada “Educação, Sociedade e Cultura” do Programa de Pós Graduação em Educação da Pontifícia Universidade Católica de Goiás. Tem como objetivo investigar os fatores socioculturais e históricos inseridos na trajetória de vida de quatro jovens evadidos da escola, com idade entre dezoito e dezenove anos, residentes na 3ª etapa do Setor Buriti Sereno, em Aparecida de Goiânia, Goiás, Brasil. Parte-se do seguinte problema: Quais as memórias, as trajetórias escolares e as perspectivas de futuro de quatro jovens pobres residentes em um bairro da periferia de Aparecida de Goiânia? Orientou-se pela perspectiva histórico-dialética e relacional, considerando o movimento inserido na história como fator determinante nas relações cotidianas dos agentes em seus espaços sociais. Amparou-se nos estudos de Richard Hoggart, Raymond Williams, Pierre Bourdieu, Robert Castel, Paul Ricoeur, Aristides Moysés, Ricardo Antunes e David Harvey. Utilizou-se de aplicação de questionários, realização de entrevistas e observações e anotações em diário de campo. No primeiro capítulo apresenta-se o pauperismo e o estado de naturalização da pobreza como algo estrutural, presente na relação com a religião desde a Idade Média, com o Estado na Idade Moderna, com o mundo do trabalho, com a noção de criminalização e com a gestão filantrópica da pobreza. No segundo capítulo faz-se a análise do processo de urbanização empregado no Centro-Oeste brasileiro, busca-se discutir a segregação planejada, que culmina no surgimento de periferias, assim como as novas representações da pobreza no cenário urbano de Goiânia e Aparecida de Goiânia. Por fim, no terceiro capítulo discute-se o conceito de juventudes e suas especificidades junto às classes populares, dando voz aos sujeitos investigados, para uma melhor compreensão das trajetórias de vida deles próprios. Conclui-se que os jovens do Setor Buriti Sereno vivem, em suas condições objetivas, uma limitação social a estes imposta como construção histórica e fruto de uma intencional segregação urbana, que se dá pelas vias do trabalho informal e da evasão escolar. Contatou-se que o esquecimento e a negação do passado são características peculiares destes jovens, constituindo-se em estratégia de sobrevivência frente à realidade de pauperismo vivenciado pelos agentes.

A leptospirose é causada por bactérias que pertencem ao gênero Leptospira. Em um estudo realizado por nosso grupo, observou-se que as proteases secretadas por leptospiras patogênicas foram capazes de clivar a molécula C3 do Complemento e seus fragmentos C3b e iC3b, além de Fator B, C4b e C2. Neste trabalho expandimos a análise da atividade proteolítica sobre os componentes do Complexo de Ataque à Membrana (MAC): C6, C7, C8 e C9. Nós observamos que essas proteases clivam todos os componentes do MAC inclusive o complexo solúvel formado e que essas clivagens ocorrem de modo tempo-dependente. Além disso, as clivagens dessas moléculas ocorrem de modo seletivo, pois mesmo utilizando quantidades reduzidas de sobrenadantes ainda foi possível observar produtos de clivagem. A atividade proteolítica foi inibida pela 1,10fenantrolina, indicando a participação de metaloproteases. O reconhecimento de quais moléculas do MAC são clivadas por proteases de leptospiras patogênicas pode contribuir para o desenvolvimento de estratégias terapêuticas na infecção por estes patógenos. / Leptospirosis is a zoonosis caused by spirochetes from the genus Leptospira. In a previous study, our group observed that the proteases secreted by Pathogenic Leptospira were capable of cleaving C3 of Complement, as well as the fragments C3b and iC3b, Factor B (Alternative Pathway), C4 and C2 (Classical and Lectin Pathways). In this work, we analyze the activity of the leptospiral proteases on the components of Membrane Attack Complex (MAC). We observed that the protease cleaves all MAC components including soluble complex formed and that these cleavages occur in a time-dependent manner and in a selective way, since even when reduced quantities of supernatants were used, the cleavage products were still observed. The proteolytic activity was inhibited by 1,10phenanthroline, indicating the participation of metalloproteinases. The recognition that MAC molecules are cleaved by proteases of pathogenic leptospires can contribute to the development of therapeutic strategies for the infection by these pathogens.

A leptospirose é uma zoonose causada por leptospiras patogênicas que possuem estratégias para driblar a ação do sistema complemento ao interagir com diversos reguladores negativos, como a vitronectina. Neste projeto, avaliou-se a interação de vitronectina com três proteínas de membrana de Leptospira: LigA, LigB e LcpA. Verificou-se que essas interações ocorrem nas porções C-terminais das proteínas e nos domínios de ligação com heparina da vitronectina. Essas proteínas também se ligam a C9 e são capazes de impedir a formação do poro in vitro e a formação do MAC em um ensaio clássico de hemólise. Essas proteínas de Leptospira interagem com diversos reguladores negativos do sistema complemento. Ensaios de competição demonstram que estes reguladores interagem simultaneamente com as proteínas através de sítios distintos. A caracterização funcional de proteínas e a descoberta de novos mecanismos utilizados por esse patógeno para sobreviver no hospedeiro podem auxiliar nossa compreensão no que diz respeito a aspectos relacionados à clínica e à prevenção da leptospirose. / Leptospirosis is a zoonotic disease caused by pathogenic Leptospira that have strategies to escape the action of the complement system interacting with several negative regulators, such as vitronectin. In this project, we evaluated the interaction of vitronectin with three Leptospira membrane proteins: LigA, LigB and LcpA. It has been found that such interactions occur at the C-terminal portions of these proteins and the heparin binding domain of vitronectin. These proteins also bind to C9 and are capable of preventing the formation of the pore in vitro and the formation of MAC in a classical test of hemolysis. These proteins interact with various Leptospira negative regulators of the complement system. Competition assays demonstrated that both interact with these regulatory proteins through distinct sites. The functional characterization of these proteins and the discovery of new mechanisms used by this pathogen to survive in the host may help our understanding with regard to clinical aspects and prevention of leptospirosis.

Submitted by Fabricia Fialho Reginato (fabriciar) on 2015-07-17T22:54:28Z No. of bitstreams: 1 JonasBorghetti.pdf: 898124 bytes, checksum: f0383febc6c23edc4d27b88be929aad2 (MD5) / Made available in DSpace on 2015-07-17T22:54:29Z (GMT). No. of bitstreams: 1 JonasBorghetti.pdf: 898124 bytes, checksum: f0383febc6c23edc4d27b88be929aad2 (MD5) Previous issue date: 2013 / Nenhuma / Os elevados níveis de evasão fiscal existentes nos países em desenvolvimento resultam em graves prejuízos sociais tais como a falta de justiça fiscal, crescimento da economia informal e perda de legitimidade do poder público. Assim, esta dissertação procurou determinar e analisar os fatores que afetam o nível de evasão fiscal nos países da América Latina. Para isso, utilizaram-se dados de pesquisa elaborada no âmbito do Centro Interamericano de Administrações Tributárias (CIAT) abrangendo o período de 2000-2010, além de indicadores sociais, econômicos e institucionais dos países medidos por uma série de organizações. A análise foi realizada por meio de um modelo de regressão múltipla utilizando dados em painel. Os resultados obtidos indicaram que quanto maior a média de idade da população do país, a qualidade da educação oferecida, o investimento público em pesquisa e desenvolvimento e a renda proveniente do trabalho assalariado urbano, menores os níveis de evasão fiscal. Por outro lado, o aumento na criminalidade e na desigualdade de renda gera crescimento no comportamento evasivo. No que diz respeito à maior complexidade da legislação, o efeito varia conforme a preponderância em uma relação existente entre o custo para o contribuinte, quando há crescimento no nível de evasão, e a utilidade da informação obtida como controle eficaz para o Fisco, que reduz a sonegação. / The high levels of tax evasion that exist in developing countries result in serious losses such as the absence of fair taxation, growth of the informal economy and loss of legitimacy of the government. Thus, this dissertation sought to determine and analyze the factors that affect the level of tax evasion in Latin America. For this, data from research carried out under the InterAmerican Centre of Tax Administrations (CIAT) covering the period 2000-2010 were used, as well as social, economic and institutional indicators of the countries measured by organizations. The analysis was conducted through a multiple regression model using panel data. The results indicated that the higher the medium age of the population, the quality of education provided, the public investment in research and development and income from urban employment, lower is the levels of tax evasion. On the other hand, the increases in crime and income inequality generate growth in evasive behavior. About the higher complexity of the legislation, the effect varies with the preponderance on the relationship between the cost to the taxpayer, when the level of tax evasion grow, and the usefulness of the information obtained as to effectively control the taxman, what reduces evasion.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-03-22T12:52:30Z No. of bitstreams: 1 João Carlos de Lima Junior.pdf: 1871241 bytes, checksum: 854d96a4199ff2705b80cf68aca943ea (MD5) / Made available in DSpace on 2017-03-22T12:52:30Z (GMT). No. of bitstreams: 1 João Carlos de Lima Junior.pdf: 1871241 bytes, checksum: 854d96a4199ff2705b80cf68aca943ea (MD5) Previous issue date: 2017-03-06 / The object of this dissertation is the study of the federal tax penalties provided in article 44 of the law nº 9.430/96, which are hereby presented: ex-officio fine (voluntary penalty), qualified ex-officio penalty, aggravated ex-officio penalty and isolated penalty. Considering the resonant and booming jurisprudential divergence on the subject, this dissertation seeks to discuss the sanctions’ enforcement, with the purpose of demonstrating applicable criteria to interpret the facts and the norms, fulfill subsumption and to make effective its implication. The legal norm, related respectively to its sanction, was confronted with the jurisprudence of our courts, mostly administrative, which allowed us to examine the ideas herein discussed and empirically criticize the application of the penalties. To fulfill its purpose, this dissertation demonstrates the legal norm structure, focusing nevertheless on the primary sanctioning norm and its application, by means of an analysis of the interpretation of the facts (moment in which occurs the verification of the evidences, the burden and the preclusion, and the norm interpretation analysis, indicating the construction course of the purport of the legal texts. To accomplish the interpretation herein presented, it is indubitably necessary to contextualize the legal text, the role of culture and ideology, the inherent qualities of a good interpreter and the subjective effects in any interpretation. Finally, this dissertation acknowledges the importance of the “in dubio pro” taxpayer and discusses the casting vote related to the administrative process, taking in consideration the provided in article 122 of the Law nº 5.172/66, National Tax Code (CTN). In what concerns the legal norms development related to the penalties provided in the article 44, Law nº 9.430/96, it is possible to identify in this dissertation the default rules criteria of legal incidence connected to the ex-officio penalty, qualified ex-officio penalty, aggravated ex-officio penalty and isolated penalty, fulfilling and understanding, for each one of these penalties, the material, temporal, spatial, subjective (personal) and quantitative criteria. The delimitation and range of punitive norms demand the analysis of theories and principles regarding: fraud, concepts of fraud and tax evasion, third parties succession liability and liability for violation, joint liability, interest on late payment, penalty for breach of ancillary obligation, voluntary disclosure, culpability, postponement of payment, nature and function of penalties and behavior reiteration / O objeto da dissertação é o estudo das multas tributárias federais previstas no artigo 44 da Lei n. 9.430/96, que são nominadas como Multa de Ofício, Multa de Ofício Qualificada, Multa de Ofício Agravada e Multa Isolada. Considerando a forte divergência jurisprudencial sobre o tema, o trabalho busca debater a aplicação das sanções, com o intuito de demonstrar critérios aplicáveis na tarefa de interpretar os fatos e as normas, realizar a subsunção e efetivar a implicação. A norma construída para cada sanção foi confrontada com a jurisprudência dos nossos tribunais, majoritariamente a administrativa, o que proporcionou testar as ideias debatidas e criticar a aplicação das multas empiricamente. Para cumprir o objetivo, a dissertação demonstra a estrutura da norma jurídica, com enfoque à norma primária sancionadora, e cuida da sua aplicação, por meio da análise da interpretação dos fatos, momento em que se verificam as provas na aplicação, o ônus e a preclusão, e da análise da interpretação da norma, demonstrando o percurso da construção do sentido dos textos legais. Para o trabalho de interpretar, verifica-se a necessidade de contextualizar o texto, o papel da cultura e da ideologia, as qualidades inerentes ao bom intérprete e a influência da intuição na interpretação. Finalmente, demonstra a importância do princípio in dubio pro contribuinte e debate o voto de qualidade no processo administrativo ante o conteúdo do artigo 112 do Código Tributário Nacional. Para a construção das normas relativas às multas previstas no artigo 44 da Lei n. 9.430/96, na dissertação, são estudados os critérios da regra padrão de incidência relativos às multas de ofício, ofício qualificada, ofício agravada e isolada, preenchendo, para cada uma, o critério material, o temporal, o espacial, o pessoal e o quantitativo. O trabalho de delimitação e alcance das normas punitivas exigiu a análise, entre outras, das teorias e elementos do dolo, dos conceitos de fraude e sonegação, da responsabilidade de terceiros, por sucessão e por infrações, da solidariedade, da multa de mora, da multa por descumprimento de obrigação acessória, da denúncia espontânea, da culpabilidade, da postergação de pagamento, da natureza e função das sanções e de conduta reiterada