Esta dissertação tem por objetivo analisar criticamente a governança das receitas públicas de recursos naturais não renováveis no Brasil. Considerando a característica essencial de finitude dos recursos naturais explorados, que importa também em negar às gerações pósteras o acesso aos bens minerais e petrolíferos, impõe-se reconhecer nos diversos aspectos dessa governança a necessidade de tratar essa receita de forma singular. Para compreender quais são estas especificidades, foram eleitos dois eixos de análise: o primeiro, com a revisão da literatura sobre a maldição dos recursos naturais, a doença holandesa, e fenômenos (especialmente econômicos) relacionados à exploração mineral; e o segundo, com consulta à doutrina de diversos ramos (no Direito e fora dele) sobre a noção de justiça, solidariedade ou equidade entre gerações, bem como com a busca de especificação do conteúdo desta perspectiva, que se aplica a diversas áreas do Direito, inclusive e especialmente ao Direito Financeiro. Com essas bases, elegem-se aspectos da governança brasileira de royalties a serem analisados: o federalismo fiscal dessas receitas públicas patrimoniais; a forma de tratamento financeiro-orçamentário dos royalties, especialmente sua classificação consoante a Lei nº 4.320/1964; a utilização de Fundos para gestão dessas receitas (o Fundo Social); a relação entre a arrecadação de royalties e a arrecadação tributária, especialmente nos entes subnacionais beneficiados em grande monta com essas receitas patrimoniais; os modos de direcionamento e coação que a lei impõe ao gestor no gasto dos royalties; a transparência fiscal brasileira; e, de forma ampla, as recentes alterações (efetivadas e propostas) nas leis que regem as explorações de minérios e de petróleo no país. Conclui-se que, apesar de o ordenamento jurídico brasileiro ter avançado significativamente em alguns desses aspectos recentemente (especialmente com a criação do Fundo Social no âmbito da União, e no que diz respeito à transparência fiscal relacionada à atividade exploratória), ele não está, sob as perspectivas de análise escolhidas, adequadamente aparelhado para a governança das receitas públicas de recursos naturais não renováveis. / This dissertation aims to critically analyze the Brazilian governance of public revenues from nonrenewable natural resources. Considering that finiteness is an essential characteristic of natural resources that are exploited, which implies in denying future generations the access to mineral and oil assets, one must acknowledge, in various aspects of governance, the necessity to treat these revenues singularly. To understand what these specificities are, two axes of analysis were elected: the first envolves revisiting the curse of natural resources, the Dutch disease, and phenomena (especially those of economic nature) related to the mineral exploitation; and the second involves consulting doctrine of different areas of study (in and out of Law) about notions of justice, solidarity or equity between generations, as well as searching for specification of this content, which applies to various areas of Law, including and especially Public Finance Law. Building on these foundations, some aspects of Brazilian governance of royalties were elected to be analyzed: fiscal federalism applied to these public revenues; the financial-budgetary treatment of royalties, especially its classification under Law nº 4.320/1964; the utilization of Funds to manage these revenues (the Social Fund); the relationship between the collection of royalties and the collection of taxes, especially in subnational governmental entities largely benefited by these revenues; the ways the law directs and coerces the expenditure of royalties; Brazilian fiscal transparency; and, broadly, the recent modifications (finished and proposed) in the laws that conduct the exploitation of minerals and oil in the country. It is concluded that, although the Brazilian legal system has advanced significantly in some aspects as of late (especially the creation of the Social Fund by the central government, and in respects to fiscal transparency related to the exploratory activities), it is not, under the elected perspectives of analysis, adequately prepared to regulate the governance of public revenues originating from exploration of nonrenewable natural resources.

Esta dissertação tem por objetivo analisar criticamente a governança das receitas públicas de recursos naturais não renováveis no Brasil. Considerando a característica essencial de finitude dos recursos naturais explorados, que importa também em negar às gerações pósteras o acesso aos bens minerais e petrolíferos, impõe-se reconhecer nos diversos aspectos dessa governança a necessidade de tratar essa receita de forma singular. Para compreender quais são estas especificidades, foram eleitos dois eixos de análise: o primeiro, com a revisão da literatura sobre a maldição dos recursos naturais, a doença holandesa, e fenômenos (especialmente econômicos) relacionados à exploração mineral; e o segundo, com consulta à doutrina de diversos ramos (no Direito e fora dele) sobre a noção de justiça, solidariedade ou equidade entre gerações, bem como com a busca de especificação do conteúdo desta perspectiva, que se aplica a diversas áreas do Direito, inclusive e especialmente ao Direito Financeiro. Com essas bases, elegem-se aspectos da governança brasileira de royalties a serem analisados: o federalismo fiscal dessas receitas públicas patrimoniais; a forma de tratamento financeiro-orçamentário dos royalties, especialmente sua classificação consoante a Lei nº 4.320/1964; a utilização de Fundos para gestão dessas receitas (o Fundo Social); a relação entre a arrecadação de royalties e a arrecadação tributária, especialmente nos entes subnacionais beneficiados em grande monta com essas receitas patrimoniais; os modos de direcionamento e coação que a lei impõe ao gestor no gasto dos royalties; a transparência fiscal brasileira; e, de forma ampla, as recentes alterações (efetivadas e propostas) nas leis que regem as explorações de minérios e de petróleo no país. Conclui-se que, apesar de o ordenamento jurídico brasileiro ter avançado significativamente em alguns desses aspectos recentemente (especialmente com a criação do Fundo Social no âmbito da União, e no que diz respeito à transparência fiscal relacionada à atividade exploratória), ele não está, sob as perspectivas de análise escolhidas, adequadamente aparelhado para a governança das receitas públicas de recursos naturais não renováveis. / This dissertation aims to critically analyze the Brazilian governance of public revenues from nonrenewable natural resources. Considering that finiteness is an essential characteristic of natural resources that are exploited, which implies in denying future generations the access to mineral and oil assets, one must acknowledge, in various aspects of governance, the necessity to treat these revenues singularly. To understand what these specificities are, two axes of analysis were elected: the first envolves revisiting the curse of natural resources, the Dutch disease, and phenomena (especially those of economic nature) related to the mineral exploitation; and the second involves consulting doctrine of different areas of study (in and out of Law) about notions of justice, solidarity or equity between generations, as well as searching for specification of this content, which applies to various areas of Law, including and especially Public Finance Law. Building on these foundations, some aspects of Brazilian governance of royalties were elected to be analyzed: fiscal federalism applied to these public revenues; the financial-budgetary treatment of royalties, especially its classification under Law nº 4.320/1964; the utilization of Funds to manage these revenues (the Social Fund); the relationship between the collection of royalties and the collection of taxes, especially in subnational governmental entities largely benefited by these revenues; the ways the law directs and coerces the expenditure of royalties; Brazilian fiscal transparency; and, broadly, the recent modifications (finished and proposed) in the laws that conduct the exploitation of minerals and oil in the country. It is concluded that, although the Brazilian legal system has advanced significantly in some aspects as of late (especially the creation of the Social Fund by the central government, and in respects to fiscal transparency related to the exploratory activities), it is not, under the elected perspectives of analysis, adequately prepared to regulate the governance of public revenues originating from exploration of nonrenewable natural resources.

本論文題旨為：「論代間正義：一個羅爾斯式的觀點」。代間正義是晚近三十年來新興且益愈受到重視的倫理學議題之一，其主要關切的核心問題，乃在於追問「當代之於後代所應擔負的責任」。本文透過當代政治哲學與倫理學家羅爾斯（John Rawls）有關社會正義理論的設計與主張，分兩部分處理此問題。 / 第一部份所處理的問題為由帕菲特（Derek Parfit）所深化之「後代人格不同一問題」（The Non-Identity Problem），旨在探究「代間正義是否可能」。帕菲特指出，前代不同的行為選擇，將造成不同後代的存在，而這使得現存既有之各種權利與責任相對應的理論，無法合理地適用於代間關係。帕菲特主張，可以採取「忽略特定人格的比較（品質）原則」以解決此後代人格不同一問題。然而，帕菲特此舉卻陷入「不特定人格的後代無法追究前代之行為責任」的理論困境。本文主張，透過羅爾斯原初位置（original position）的理論設計啟發，即便在代間存在著「前代不同的行為選擇，將造成不同後代的存在」的後代人格不同一疑慮，當代仍可採納原初位置的理論啟示，區分人的屬性（properties）與獨特性（particular）的差異，在後代存有人格不同一問題（獨特性）的情形下，針對「屬性」而確立追問當代之於後代所應擔負責任之正當性。 / 第二部分主要處理羅爾斯有關代間正義觀點的內部論證問題，並進一步藉此說明「代間正義如何可能」。羅爾斯以「正義的儲蓄原則」（just savings principle）說明代間的分配正義問題，並《正義論》（A Theory of Justice）中將它納入正義二原則之中，成為建構社會基本體制的基本原則之一。然而，羅爾斯早期解釋與證成儲蓄原則的相關理據如動機假定（motivation assumption）與家族模式等，卻可能與其他理論假定如締約者的理性等相衝突、衍生解釋融貫上的困難，而遭到眾多學者們的質疑。羅爾斯在一九九三年的《政治自由主義》（Political Liberalism）中對此做出回應，並將關切下一代的動機假定，修正為「要求前代也承諾遵守他們所遵守的儲蓄原則，無論向前或向後追溯多遠」。除此之外，羅爾斯於《正義論》以外的其他著作，在提及正義二原則時，皆不再表述「正義的儲蓄原則」。本文認為羅爾斯後期所提出的證立主張，不僅整合了代內分配正義（差異原則）與代間分配正義（儲蓄原則）的論證理據（小中取大規則的應用），更與其主張「社會作為一世代相繼之公平的合作體系」時所標舉之「相互性理念」（the idea of reciprocity）的核心概念相符應。本文認為，在論證理據得到順利整合的前提下，羅爾斯仍可在後期表述正義二原則時，將「正義的儲蓄原則」放回其中，並可據此呼應當代永續發展理念「既滿足當代人的需求，又不對後代人滿足其需求的能力造成危害」的核心主張。 / The topic “Intergenerational Justice” is one of the newest but getting more important ethics problems to contemporaries. One of the key points of this issue is how to make sense of our obligations to the posterity (include future people) if possible. In this dissertation, I intend to clarify this problem by Rawls’s theory of justice into two parts. / The first part is “The Non-Identity Problem” held by Derek Parfit. This problem shows that “in the different outcomes, different people would be born”, and it seems inactive the traditional theories of rights. Parfit suggests that we can through it by the priinciple Q: “if in either of two outcomes the same number of people would ever live, it would be bad if those who live are worse off, or have a lower quality of life, than those who would have lived.” But this principle makes new difficulties about this problem. According Reiman, I argue that we can adjust this non-identity problem by the theory hypothesis “Original Position” of Rawls’s theory of justice, and that there are obligations from contemporaries to the future people. / The second part is about the arguments of Rawls’s theory of justice between generations. According to early Rawls in 1971, the theory of justice between generations represented by the “just savings principle” and was one part of the Two Principles of Justice in A Theory of Justice. But there are some argument troubles about the assumptions that makes the theory of justice between generations difficultly, especially on the “motivation assumption” and the family mode and so on. In 1993, Rawls changed his arguments about the theory of justice between generations, but he also take off the just savings principle from the Two Principles of Justice in other books or articles besides A Theory of Justice. I argue that latter arguments seem more reasonable to the theory of justice between generations, and they also makes the whole theory of social justice comprehensive. Then I argue that Rawls can still presents the just savings principle when he says about the Two Principles of Justice.