A transação em matéria tributária insere-se no contexto das transformações ocorridas no Direito Tributário. Decorre da busca por uma maior legitimidade social do tributo, pela eficiência na gestão administrativo-tributária e por um estreitamento das relações fiscocontribuinte. O estudo faz um breve apanhado dos instrumentos de negociabilidade, onde há participação dos contribuintes. Analisa a experiência estrangeira em matéria de transação tributária. Embora, no ordenamento brasileiro, a questão possa encontrar obstáculo na impossibilidade de transação pela Administração Pública, afasta-se preliminarmente esse dogma com a demonstração de que a transação conforma-se com os princípios norteadores do Direito Público (legalidade, indisponibilidade do interesse público, discricionariedade, proporcionalidade, eficiência, etc). Após uma análise crítica dos artigos 156, III e 171 do CTN, que tratam da transação como forma de extinção do crédito tributário, afastam-se os possíveis conflitos da transação tributária em relação aos princípios e dispositivos de ordem tributária (legalidade tributária, obrigatoriedade do lançamento e cobrança do crédito tributário, vedação à renúncia de receitas e igualdade tributária). Examinam-se exemplos de transação tributária na legislação de alguns Estados da federação e nos Juizados Especiais Federais. O estudo se volta então à análise do PL nº 5.082/2009, que visa a regulamentar o instituto da transação tributária no âmbito federal. Esse projeto constitui uma alternativa viável para a redução da litigiosidade e desobstrução do Poder Judiciário. Seu exame aprofundado permite concluir que o PL nº 5.082/2009 estaria em consonância com o ordenamento pátrio e com o atual contexto do Direito Tributário, mas que deveria haver alguns reparos em seus dispositivos. / La transaction fiscale se trouve dans le contexte des changements intervenus dans le Droit fiscal. Découle de la recherche d\'une plus grande légitimité sociale de l\'impôt, dune administration fiscale efficace et d\'une relation plus étroite entre le fisc et le contribuable. L\'étude donne un bref aperçu des instruments de \"négociation\" en matière fiscale qui peuvent être conclus entre l\'administration et les contribuables. Il analyse des experiences étrangères dans le domaine de la transaction fiscale. Bien que la question peut apparemment trouver des obstacles dans le Droit brésilien, notamment à cause de la prétendue impossibilité pour l\'administration de conclure une transaction, cet obstacle est écarté en démontrant que la transaction est conforme aux principes directeurs du Droit public (légalité, indisponibilité de l\'intérêt public, proportionnalité, efficacité, etc). Après une analyse critique des articles 156, 171 et III du Códe Général des Impôts brésilien, qui prévoit la transaction comme une forme du contribuable se libérer de sa dette fiscale, on écarte des possibles conflits entre la transaction fiscale et les principes et les dispositions en matière fiscale (légalité de l\'impôt, notification et recouvrement obligatoires, interdiction de renoncer à des recettes fiscales et égalité devant l\'impôt). Létude examine également des exemples de transaction fiscale dans la législation de certains états de la fédération et les tribunaux spéciaux fédéraux. Ensuite, l\'étude analyse le Projet de loi n° 5.082/2009, qui vise à réglementer la transaction fiscale au niveau fédéral. Ce projet est une alternative viable pour réduire les litiges devant le juge. Son examen approfondi montre qu\'il serait en conformité avec le Droit brésilien et le contexte actuel du Droit fiscal. Néanmoins, il devrait y avoir quelques amendements sur ses dispositions.

Juvenile hormone (JH) is one of the principal hormones that regulate insect development and reproduction. Accumulating evidence suggests that Methoprene-tolerant (Met) protein is a nuclear receptor of JH. Work by others has shown that Met is capable of binding JH at physiological concentration. An RNAi knockdown of Met causes down-regulated expression of JH-responsive genes and a phenotype similar to that observed in JH-deficient insects, suggesting that Met is required for mediating physiological and molecular responses to JH. The work in this report aims to understand the mechanisms underlying gene regulation by JH via Met. Met is a bHLH-PAS (basic-helix-loop-helix Per-ARNT-Sim) family protein. Many proteins in this family function as heterodimers formed with other proteins of this family. In a yeast two-hybrid screening, we discovered that another bHLH-PAS family protein, FISC, interacts with Met in the presence of JH. FISC is also required for JH functions as an RNAi knockdown of FISC down-regulated JH-responsive genes. To elucidate how Met and FISC mediate JH functions in gene regulation, we employed molecular biology techniques and characterized the formation of a JH-Met-FISC complex and its actions in activating gene expression using mosquito Aedes aegypti as a model. My results demonstrated that Met and FISC forms a complex when JH is present via their conserved N-terminal domains. The complex then binds to E box-like sequences presented in the promoter of JH-responsive genes to activate gene expression. This mechanism also applies to the fruit fly Drosophila melanogaster, suggesting that it is a conserved action of JH in insects. Further studies showed that DNA-binding by Met and FISC requires the basic regions of the bHLH domains of both proteins. Lastly we identified a consensus binding-site of Met and FISC. / Ph. D.

O trabalho versa sobre o processo de montagem e falência de um órgão administrativo, a Provedoria da Fazenda Real da Capitania da Paraíba (1647 - 1755). Através da análise sistêmica, política-administrativa, do órgão fazendário paraibano, pode-se entender a relação contraditória entre o funcionamento, na esfera fiscal, da estrutura patrimonialista montada desde a expulsão dos holandeses da Paraíba, e as investidas centralizadoras do fiscalismo régio. Tais investidas foram sentidas: a) na busca da diminuição de privilégios dos administradores da Fazenda paraibana; b) na constante centralização dos vários pontos de receita existentes na capitania para o seio da Provedoria da Fazenda; e c) na radical intervenção do Marquês de Pombal, quando do decreto da anexação e subordinação da Capitania da Paraíba à de Pernambuco. Destaca-se ainda, a trajetória da falência econômica da Capitania da Paraíba, cuja asfixia repercutiu na crise fiscal e na subordinação / This work studies the process of setting as well as bankruptcy of an administrative organ, the department of the royal treasury Captaincy of Paraíba (1647 - 1755). Throughout the analysis of the political and administrative system of this organ, the research points out a contradictory relationship between the patrimonial structure that was built on the occasion of the expulsion of the Dutch from Paraíba, and the attempts to centralize the charge of tributes under the royal control. Such attempts may be characterized by the following actions: a) trying to diminish the privileges of the administrators; b) centralizing the various points of receipts under the department of royal treasury control; c) annexing and subordinating Captaincy of Paraíba to Pernambuco one, a radical intervention by Marquis of Pombal. In addition, the work emphasizes the course of economic bankruptcy of Captaincy of Paraíba, resulting in the crisis of the charge of tributes as well as in the subordination.

O trabalho versa sobre o processo de montagem e falência de um órgão administrativo, a Provedoria da Fazenda Real da Capitania da Paraíba (1647 - 1755). Através da análise sistêmica, política-administrativa, do órgão fazendário paraibano, pode-se entender a relação contraditória entre o funcionamento, na esfera fiscal, da estrutura patrimonialista montada desde a expulsão dos holandeses da Paraíba, e as investidas centralizadoras do fiscalismo régio. Tais investidas foram sentidas: a) na busca da diminuição de privilégios dos administradores da Fazenda paraibana; b) na constante centralização dos vários pontos de receita existentes na capitania para o seio da Provedoria da Fazenda; e c) na radical intervenção do Marquês de Pombal, quando do decreto da anexação e subordinação da Capitania da Paraíba à de Pernambuco. Destaca-se ainda, a trajetória da falência econômica da Capitania da Paraíba, cuja asfixia repercutiu na crise fiscal e na subordinação / This work studies the process of setting as well as bankruptcy of an administrative organ, the department of the royal treasury Captaincy of Paraíba (1647 - 1755). Throughout the analysis of the political and administrative system of this organ, the research points out a contradictory relationship between the patrimonial structure that was built on the occasion of the expulsion of the Dutch from Paraíba, and the attempts to centralize the charge of tributes under the royal control. Such attempts may be characterized by the following actions: a) trying to diminish the privileges of the administrators; b) centralizing the various points of receipts under the department of royal treasury control; c) annexing and subordinating Captaincy of Paraíba to Pernambuco one, a radical intervention by Marquis of Pombal. In addition, the work emphasizes the course of economic bankruptcy of Captaincy of Paraíba, resulting in the crisis of the charge of tributes as well as in the subordination.

L'Empire byzantin est caractérisé tout au long de sa longue histoire par le maintien d'une administration fiscale qui levait l'impôt nécessaire à l'entretien de l’armée et de l’élite impériale, gage du salut de l'État. Notre thèse, fondée sur la sigillographie byzantine, a l’objectif de mettre en évidence l’importance de l’administration fiscale dans le financement de l’armée et la rémunération de l’élite impériale en renouvelant pour la première fois les listes prosopographiques sur les représentants du fisc tout au long des VIIe - XIIe siècles. D’abord, les plusieurs éléments des sceaux, notamment certaines charges fiscales, dont les lieux d’exercice sont inconnus ou partiellement connus dans les sources narratives, montrent l'organisation de l'administration fiscale qui s’est évoluée en fonction des besoins de l’armée impériales en s’adaptant à l'état économique de l'Empire tout au long des siècles. Deuxièmement, les autres éléments des sceaux, noms rares, noms de famille, dignités, et fonctions en cumul, également très lacunaires dans les sources narratives, permettent d’exposer l’ordre social de l’élite impériale bien intégrée dans la hiérarchie à la cour impériale, qui s’est également évoluée en fonction de l’administration fiscale. Finalement, l’analyse sur la carrière de certains nombreux représentants du fisc, qui n’était jamais l’objet d’investigation systématique parmi les chercheurs, démontre que certains membres du proche entourage impérial ont été nommés aux doubles-postes fiscales et militaires, non seulement pour la raison de sécurité impériale mais aussi pour la bonne récompense de ces hommes impériaux de confiance, ce qui aurait conduit le gouvernement byzantin à mieux s’adapter à la nouvelle organisation de l’administration impériale pendant la période des VIIe -VIIIe siècles, ainsi que celle des XIe-XIIe siècles. / The Byzantine Empire is characterized for its long history by maintaining a tax administration, raising the necessary maintenance of the Army and the Imperial servants, gage for salvation of the State. Our doctoral thesis, based on the byzantine Sigillography, has the aim to highlight the importance of tax administration in the financing of armed forces and compensation of imperial elite, by renewing for the first time the prosopographycal lists on the representatives of the fiscal administration in the 7th - 12th centuries. Firstly, several elements of the seals, for example, certain fiscal function and districts, of which the nature and the distribution are unknown or partially known in the narrative sources, show the organisation of tax administration evolved on the needs of the imperial Army in adapting to the economic status of the Empire in the 7th - 12th centuries. Secondly, other elements of the seals, rare forenames, family’s names, dignities, also very incomplete in the narrative sources, allow to exposing the social status and family solidarity of the Imperial elite, well integrated in the hierarchy at the Imperial Court, which was evolved in relation to the evolution de the fiscal administration between the 7th - 12th centuries. Finally, the analysis on the career of many representatives of the tax authorities, demonstrate that some members in the inner circle to the Imperial entourage has been frequently appointed to the double key position in both financial institutions and some senior commandments of the army, not only because of the imperial security but also because of the good rewards for the imperial élite, which led the byzantine government to better adapt to the new organisation of Imperial administration all around the 7th- 8th centuries, as well as the 11th-12th centuries.

我國財政制度是否具有公平性往往是財政學者們注意的焦點，國內只單獨探討租稅面之文章非常多，而同時考慮整體財政收支制度文章較少，而且所採用的方法幾乎皆是「有效稅率」、「有效受益率」及「有效淨負擔率」。這些指標主要是判定財政制度是累進抑或累退，其較無法直接判定所得分配改善效果。因此本文最主要是透過租稅及公共支出歸宿假設將各類政府財政收支分攤至每一十分位家庭之所得，求出吉尼係數，利用比較吉尼係數大小來判斷我國財政制度是否會改善所得分配。利用18年資料作分析，以幫助我們更進一步地瞭解我國財政收支對所得重分配影響，所得出的結論和國內一些文章比較。首先在只考慮租稅面情況之下：直接稅具有改善所得分配效果，而間接稅反使所得分配更加惡化，整體賦稅制度具有所得重分配效果，但並非很顯著。其次再單獨考慮支出面情況下：首先對耗源性支出做家庭人口數調整，並將支出對家庭所得影響區分為三組，均顯示我國移轉性支出具有所得分配效果，而耗源性支出會使所得分配惡化，正的移轉性支出效果大於耗源性負效果，所以我國公共支出會使所得分配改善。再者，作整體考量，亦即同時探討租稅面與公共支出面之相互影響，其結果說明財政收支會改善所得重分配，而改善效果最主要來自於支出面而非租稅面。 第一章 緒論 第一節 研究動機與目的 第二節 研究方法與期間 第三節 研究限制 第四節 研究架構 第二章 文獻回顧 第一節 國外文獻 第二節 國內文獻 第三章 理論介紹 第一節 吉尼係數的概念 第二節 Suits Index 第三節 Kienzie Index 第四節 本章小結 第四章 實證程序與估計方法 第一節 預算歸宿之概念 第二節 資料來源限制與處理過程 第三節 所得之定義 第四節 租稅與支出分類 第五節 預算歸宿模型 第五章 實證結果與分析 第一節 賦稅制度對所得分配之影響 第二節 公共支出對所得重分配效果之影響 第三節 財政收支制度對所得重分配之影響 第六章 結論與未來發展

Imagine a world where someone’s personal information is constantly compromised, where federal government entities AKA Big Brother always knows what anyone is Googling, who an individual is texting, and their emoticons on Twitter. Government entities have been doing this for years; they never cared if they were breaking the law or their moral compass of human dignity. Every day the Federal government blatantly siphons data with programs from the original ECHELON to the new series like PRISM and Xkeyscore so they can keep their tabs on issues that are none of their business; namely, the personal lives of millions. Our allies are taking note; some are learning our bad habits, from Government Communications Headquarters’ (GCHQ) mass shadowing sharing plan to America’s Russian inspiration, SORM. Some countries are following the United States’ poster child pose of a Brave New World like order of global events. Others like Germany are showing their resolve in their disdain for the rise of tyranny. Soon, these new found surveillance troubles will test the resolve of the American Constitution and its nation’s strong love and tradition of liberty. Courts are currently at work to resolve how current concepts of liberty and privacy apply to the current conditions facing the privacy of society. It remains to be determined how liberty will be affected as well; liberty for the United States of America, for the European Union, the Russian Federation and for the people of the World in regards to the extent of privacy in today’s blurred privacy expectations.