<p>In a time when a host of new and untested democracies seek membership in international organisations founded on liberal norms, the question of how to include new members without jeopardizing community values has become of growing concern, particularly as the regulation of practices in sovereign states often relies on soft moral or political commitment rather than on hard legal obligation. The Council of Europe’s (CoE) monitoring of new members after entry represents a soft method of socialising newcomers. In the case of Ukraine, this process has been unusually difficult, and full of strife and open confrontation. This experience runs contrary to the belief that soft regulation is either harmonic or impossible. The aim of the thesis is to explore how a regulated process of inclusion develops over time, and to discuss how such a process can safeguard community values.</p><p>The study shows that an interactive dynamic developed between the European and the Ukrainian levels. The political struggle in Ukraine was, through the actions of the political opposition in Ukraine and the CoE’s monitors, transformed into a contest in the CoE over how to interpret Ukraine’s membership promises. European values were protected by the evolution of a mode of governance based on responsiveness to local concerns and on public discussion. In the process, the legal and political systems of the CoE and Ukraine were intertwined in ever more complex webs of dialogue. By being grounded in both the Ukrainian and European political discourses, the process was able to sustain a critical discussion on the terms of the agreement and maintain its relevance for the actors involved. The monitoring process displays how community values and autonomy of a member state can be combined in an unexpected way without resulting in a hierarchical order. This may not fulfil the requirements of the international rule of law, but it is clearly a case of soft and responsive transnational regulation of state practices.</p>

In a time when a host of new and untested democracies seek membership in international organisations founded on liberal norms, the question of how to include new members without jeopardizing community values has become of growing concern, particularly as the regulation of practices in sovereign states often relies on soft moral or political commitment rather than on hard legal obligation. The Council of Europe’s (CoE) monitoring of new members after entry represents a soft method of socialising newcomers. In the case of Ukraine, this process has been unusually difficult, and full of strife and open confrontation. This experience runs contrary to the belief that soft regulation is either harmonic or impossible. The aim of the thesis is to explore how a regulated process of inclusion develops over time, and to discuss how such a process can safeguard community values. The study shows that an interactive dynamic developed between the European and the Ukrainian levels. The political struggle in Ukraine was, through the actions of the political opposition in Ukraine and the CoE’s monitors, transformed into a contest in the CoE over how to interpret Ukraine’s membership promises. European values were protected by the evolution of a mode of governance based on responsiveness to local concerns and on public discussion. In the process, the legal and political systems of the CoE and Ukraine were intertwined in ever more complex webs of dialogue. By being grounded in both the Ukrainian and European political discourses, the process was able to sustain a critical discussion on the terms of the agreement and maintain its relevance for the actors involved. The monitoring process displays how community values and autonomy of a member state can be combined in an unexpected way without resulting in a hierarchical order. This may not fulfil the requirements of the international rule of law, but it is clearly a case of soft and responsive transnational regulation of state practices.

Submitted by JÚLIO CÉSAR MOREIRA BARBOSA (jcmb.df@terra.com.br) on 2017-11-16T14:18:25Z No. of bitstreams: 1 dissertação_-versão final- Júlio César Moreira Barbosa.pdf: 1768778 bytes, checksum: 28f9aba3cab1634729d2ea29e94dc7f6 (MD5) / Rejected by Thais Oliveira (thais.oliveira@fgv.br), reason: .. on 2017-11-23T18:29:07Z (GMT) / Submitted by JÚLIO CÉSAR MOREIRA BARBOSA (jcmb.df@terra.com.br) on 2017-11-23T18:34:34Z No. of bitstreams: 1 dissertação_-versão final- finalizada após a defesa.pdf: 1769228 bytes, checksum: 67168ab2bebd812abd6af3547d1c509f (MD5) / Approved for entry into archive by Thais Oliveira (thais.oliveira@fgv.br) on 2017-11-23T18:40:24Z (GMT) No. of bitstreams: 1 dissertação_-versão final- finalizada após a defesa.pdf: 1769228 bytes, checksum: 67168ab2bebd812abd6af3547d1c509f (MD5) / Made available in DSpace on 2017-11-24T11:17:24Z (GMT). No. of bitstreams: 1 dissertação_-versão final- finalizada após a defesa.pdf: 1769228 bytes, checksum: 67168ab2bebd812abd6af3547d1c509f (MD5) Previous issue date: 2017-10-26 / A função primordial deste trabalho é avaliar a eficiência da malha fiscal do Distrito Federal, instrumento que se propõe a buscar do contribuinte o cumprimento espontâneo do recolhimento do ICMS e do ISS nesta unidade da federação, atuando a partir do cruzamento de informações provenientes de diversas fontes, inclusive dos contribuintes, para conhecer a situação econômico-fiscal e apontar as medidas corretivas eventualmente exigidas ou recomendadas. Analisado esse procedimento de atuação da Administração Fiscal a partir do paradigma da regulação responsiva, que pressupõe a adoção de uma postura de diálogo e cooperação do Fisco deixando a utilização de medidas mais coercitivas na medida que o contribuinte demonstra a intenção de não cumprir com suas obrigações fiscais espontaneamente, pudemos verificar que alguns aspectos da regulação responsiva estão presentes na forma pela qual a malha fiscal do Distrito Federal se dispõe a buscar o cumprimento voluntário das obrigações tributárias pelos contribuintes do ICMS e do ISS que estão sob a sua jurisdição. Entretanto, viu-se que ainda existem possibilidades de serem implementas melhorias na forma de utilização da malha fiscal, tendo como idéia geral a premissa de que é necessário considerar que a Administração Tributária não pode ser organizada somente em torno de funções definidas internamente, mas também deve considerar as necessidades dos contribuintes, que na relação com o Fisco, precisam ser percebidos como clientes que devem ser atendidos e, principalmente, auxiliados, não sendo pressupostos de antemão como indivíduos sempre dispostos a se aproveitar das situações para obter o melhor proveito para si, deixando de pagar o tributo devido. A lógica do contribuinte também deve ser considerada no desenvolvimento e execução de programas e serviços, especialmente quando o objetivo principal é alcançar o recolhimento espontâneo dos tributos. Também é importante ressaltar que deve ser evitada a tendência das Administrações fiscais de fazer distinções muito estritas entre as tarefas de exigir o cumprimento das obrigações fiscais, de um lado, e a prestação de serviços aos contribuintes, de outro. Embora essa diferença de tratamento seja natural e compreensível, pois essas atividades podem diferir substancialmente, além de requerer diferentes tipos de servidores com habilidades diversas, é importante ter em conta que a segregação entre a prestação de serviços e outras formas de atuação é muito artificial, uma vez que estas distintas atividades interferem uma na outra, e as regras básicas de comunicação entre contribuintes e a administração tributária são aplicáveis não apenas para as atividades empreendidas na estrutura de prestação de serviços, mas também para aquelas que visam exigir o cumprimento das normas, pois todas buscam contribuir para o objetivo de alcançar o voluntário das obrigações pelos contribuintes. Nesse sentido, deve ser reiterado, sempre que oportuno, o caráter orientativo da malha fiscal Distrito Federal, que somente em casos específicos nos quais a não cooperação prevalece, deve ser utilizada para intervenções mais coercitivas perante o contribuinte. Isso porque os fatores que influenciam os comportamentos dos contribuintes tendem a confirmar a necessidade de tratar a exigência de tributos também como um fator social, ao lado do seu relevante aspecto econômico. / The main function of this work is to evaluate the efficiency of the Federal District fiscal net, a tool the intend to contribuate to the spontaneous collection of the ICMS and ISS taxes in this federation unit, acting through the management of informations collected from many sources, including from the taxpayers themselves, in order to Know the fiscal economical situation e draw the mesures needed to correct the misbehaviours. By analyzing the procedure of the Fiscal Administration using the responsive regulation paradigm, that means the adoption of a posture of dialogue and cooperation leaving the coertion as far as the taxpayers do not show the intention to accomplish their tax duties, we could see that some aspects of the responsive regulation can be noticed in the way through which the Federal District fiscal net acts to reach the tax compliance by the ICMS and ISS taxpayers that are under its jurisdiction. Although, could be seen that it’s still place for improvements in the way the fiscal net tries to reach its objectives, having in mind the idea that it is necessary considering that the fiscal administration cannot be organized without taking into consideration the taxpayer needs, wich inside the relationship with the tax authorities, must be seen as a client that, above all, need to be helped, not being presumed, beforehand, as a individual always ready to take advantages of the situations to get the better outcome for himself. So, the taxpayer point of view must be considered in developing and execution of programs and services provided by the administration to them, specialy when the main goal is to make the taxpayers to be tax compliants. As well, is important to clear the fact that must be avoided the tendency to make very strict distinctions between enforcing and providing services to the taxpayers. Despite the fact that a diferente treatment in these two tasks is natural and understandable, once this activities may differ substancially, besides requires different types of habilities, one must bare in mind tha the segregation between the collection of taxes and others forms of acting is artificial, because all these activities can interfere one another, and the basic rules of communication between the taxpayers and tax authorities have to be put in place not only when services are provided, but also when the administration wants to enforce the rule of the law, as both tends to contribute to the objective of reaching the voluntary tax compliance. In this sense, must be show, every time is needed, the intention to guide through the use of the fiscal net, and that only in few cases where there is no cooperation, the compliance must be enforced. This is so because the factors that influency the behavior of taxpayers confirm the need to treat the tax compliance also as a social factor , besides its relevant economical aspect.

Expensive and excessive regulations may affect the number of firms by discouraging them to access and remain into the market. Despite of such a fact, worldwide there are few legal mechanisms within competition law able to control regulatory activity. This document describes briefly the Peruvian mechanism of regulatory oversight through the Indecopi´s Elimination of Bureaucratic Barriers Commission, which has reached in less than 3 years the voluntary elimination of more than 1000 regulatory and  administrative burdens affecting, inter alia, the market of the deployment of infrastructure on public utilities. This has been the result of a strategy that not relies on sanctioning administrative procedures but in a coordinative-oriented approach with the regulatees aiming to reach the effective accomplishment of the law. In turn, the development of such a strategy make possible to show a new style of enforcement in Peru, which has been studied and undertaken in other countries around the world, namely “Responsive Regulation”. / Una regulación costosa y excesiva puede afectar negativamente la cantidad de ofertantes en el mercado, al desincentivar su acceso y/o permanencia en él. No obstante ello, en el mundo existen pocos mecanismos de defensa de la competencia que controlen este tipo de actividad. El presente artículo describe brevemente el mecanismo de control regulatorio empleado en el Perú a través de la Comisión de Eliminación de Barreras Burocráticas del Indecopi, la cual ha logrado en menos de 3 años la eliminación voluntaria de más de 1000 regulaciones y trabas administrativas que afectaban, entre otros, el mercado de infraestructura en servicios públicos, a través de una estrategia que prescinde del uso exclusivo de procedimientos sancionadores y privilegia la coordinación con los agentes regulados para lograr el cumplimiento efectivo de la ley. El desarrollo de esta estrategia, a su vez, permite demostrar la posibilidad de aplicar un nuevo estilo de «enforcement» en el Perú, que ha sido estudiado y adoptado en otros países del mundo, como es la «Regulación Responsiva».

La tesi si occupa del concetto di “riflessione critica” dell’autore di reato sull’illecito commesso. Secondo l’art. 27 d.P.R. 30 giugno 2000, n. 230, essa consiste in una riflessione dialogica concernente le condotte antigiuridiche e colpevoli, le correlate motivazioni, le conseguenze che discendono per l’autore medesimo e le possibili azioni di riparazione attuabili nella fase di esecuzione. La ricerca si sviluppa in cinque momenti: il primo capitolo focalizza l’attenzione sullo studio di un fondamento costituzionale del concetto di “riflessione critica”, anche al fine di una rinnovata lettura del finalismo rieducativo; il secondo capitolo mette in luce i punti di intersezione tra “riflessione critica” sull’illecito commesso e “teoria generale del reato”; il capitolo successivo offre una panoramica degli ostacoli e dei problemi operativi che impediscono la piena predisposizione di un modello responsabilizzante e che sollecitano ipotesi di riforma del sistema penale e penitenziario; nel quarto capitolo ci si sofferma sull’approfondimento delle premesse di un modello dialogico e riparativo di giustizia; quindi, il capitolo conclusivo si dedica a un’esplorazione dei confini e delle congruenze dei concetti di “rehabilitation” e “restorative justice”, per muovere oltre verso la considerazione di un modello di giustizia ispirato all’idea di “responsività” [John Braithwaite] e di “restorative justice dialogue” [Mark S. Umbreit]. In sostanza, lo studio mira a proporre un modello che faciliti, in modo dialogico e inclusivo, forme di responsabilità attiva nel settore penale. / The dissertation examines how offenders deal with “critical rethinking” on their crimes. According to art. 27 d.P.R. 30 June 2000, n. 230, it consists in a dialogical reflection on the wrongdoings they committed, their motivations, the consequences that follow on for the offenders themselves, and the possible reparations during the post-sentencing phase. The study is divided into five chapters. The first chapter focuses on the research for a constitutional basis of the “critical rethinking” and for a renewed understanding of the “finalismo rieducativo” (equivalent to the rehabilitative goal). The second chapter highlights the points of intersection between the “critical rethinking” and the “general theory of crime”. The third chapter summarizes the obstacles and the operative problems that hamper the implementation of this dialogical reflection and describes hints for a possible reform of the criminal justice system, particularly with regard to the post-sentencing phase. The fourth chapter proposes an in-depth analysis of some of the basic key-concepts for the introduction of a dialogical-restorative model of justice. Finally, the fifth chapter investigates the relationship between “rehabilitation” and “restorative justice” and takes into consideration a justice model that is inspired by “responsivity” [John Braithwaite] and “restorative justice dialogue” [Mark S. Umbreit]. By means of that, the study aims at providing a framework for an active assumption of responsibility in a more dialogical and inclusive culture.

Submitted by Cristiane Oliveira (cristiane.oliveira@fgv.br) on 2011-06-10T20:10:10Z No. of bitstreams: 1 61080200038.pdf: 1247411 bytes, checksum: b4f058aadbdeec278040deca52f4f902 (MD5) / Approved for entry into archive by Vera Lúcia Mourão(vera.mourao@fgv.br) on 2011-06-10T20:11:21Z (GMT) No. of bitstreams: 1 61080200038.pdf: 1247411 bytes, checksum: b4f058aadbdeec278040deca52f4f902 (MD5) / Approved for entry into archive by Vera Lúcia Mourão(vera.mourao@fgv.br) on 2011-06-10T20:12:03Z (GMT) No. of bitstreams: 1 61080200038.pdf: 1247411 bytes, checksum: b4f058aadbdeec278040deca52f4f902 (MD5) / Made available in DSpace on 2011-06-10T21:37:01Z (GMT). No. of bitstreams: 1 61080200038.pdf: 1247411 bytes, checksum: b4f058aadbdeec278040deca52f4f902 (MD5) Previous issue date: 2010-04-22 / In this paper, we present the conclusions drawn from a research on case law conducted with the Administrative Board for Tax Appeals, through which we could identify some of the characteristics involved in tax-planning transactions that tend to be deemed either legally grounded or groundless against Tax Authorities. Thus, the existence of inconsistent transactions made in a short period of time, combined with the existence of a regular alternative way which proves more burdensome and which may lead to the same results achieved through those transactions made by taxpayers, as well as the existence of related parties, shell companies, fictitious companies, companies domiciled in tax havens, the neutralization of undesired effects, the exercise of unusual transactions and transactions that stray from the purposes of the typical legal businesses involved, are elements that, among others, tend to influence the outcome of cases. We also verified that, in addition to some inconsistencies found, transactions bearing the same characteristics tend to produce the same result as regards the legality of the transactions. However, the legal institutions applied to serve as the basis for such result (such as simulation, abuse of right, business purpose, etc.) vary greatly and present no uniformity. We have found that the institutions themselves, as they have been dealt with in the judgments, were mixed up and no longer find conceptual correspondence with the legal institutes known by scholars. The majority of judgments demonstrated a hybrid institute: a simulation resulting from the inconsistency between the form and its substance and/or resulting from the absence of business purpose. Finally, after having mentioned the characteristics and challenges of the current regulatory model for transactions involving tax planning in our legal system, we have compared the incentives furnished by the possible configurations that can be afforded to the mechanisms that regulate the conducts examined, and we concluded that an enforcement strategy prioritizing the regulation of these conducts based on threatening to adopt severe and unusual penalties is unable to fight the needs of Brazilian reality. Therefore, we understand that a model that prioritizes the capacity to detect infractions, by requiring information transparency and disclosure, and which also avails itself of responsive regulation strategies is the most suitable to serve such needs. / No presente trabalho, apresentamos as conclusões de uma pesquisa jurisprudencial que realizamos junto ao Conselho Administrativo de Recursos Fiscais, por meio da qual foi possível identificar algumas características para as operações de planejamento tributário que tendem a ser julgadas oponíveis ou não oponíveis ao Fisco. Assim, a existência de operações incongruentes entre si praticadas num curto intervalo de tempo, associada à existência de um caminho alternativo usual mais oneroso e apto a alcançar os mesmos resultados das operações realizadas pelo contribuinte, bem como a existência de partes relacionadas, sociedades aparentes, sociedades fictícias, sociedades residentes em paraísos fiscais, a neutralização de efeitos indesejáveis, a prática de operações não-usuais e que se desviam da finalidade dos negócios jurídicos típicos envolvidos são propriedades que, dentre outras, tendem a influenciar o resultado dos julgados. Verificamos, também, que, a par de algumas incoerências encontradas, as operações com as mesmas características tendem a ter o mesmo desfecho quanto à legitimidade das operações, porém os institutos utilizados para fundamentar tal resultado (como simulação, abuso de direito, propósito negocial, etc.) não mantêm uma uniformidade. Constatamos que os próprios institutos, da forma pela qual vêm sendo manejados nas decisões, foram misturados e não encontram mais correspondência conceitual com as figuras conhecidas pela doutrina. Na maioria dos julgados foi possível identificar um instituto híbrido: a simulação decorrente do descompasso entre a forma e a sua substância e/ou decorrente da ausência de propósito negocial. Por fim, após apontarmos as características e desafios do atual modelo regulatório das operações de planejamento tributário no nosso sistema jurídico, comparamos os incentivos fornecidos pelas possíveis configurações que se pode dar aos mecanismos regulatórios das condutas estudadas e concluímos que uma estratégia de 'enforcement' que prioriza a regulação destas condutas por meio da ameaça de severas e raras penalidades não consegue fazer frente às demandas da realidade brasileira. Assim, entendemos que um modelo que priorize a capacidade de detecção das infrações, através de exigências de transparência e de abertura de informações ('disclosure'), e que também se vale de estratégias de 'responsive regulation' é o mais adequado a atender a tais demandas.