Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-08-09T16:53:24Z No. of bitstreams: 1 IracemaFonsecaSiqueiradeAbreuDissertacao2016.pdf: 3500985 bytes, checksum: 19c297158844ecc0406ab0bbfb43ae8f (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-08-09T16:53:38Z (GMT) No. of bitstreams: 1 IracemaFonsecaSiqueiradeAbreuDissertacao2016.pdf: 3500985 bytes, checksum: 19c297158844ecc0406ab0bbfb43ae8f (MD5) / Made available in DSpace on 2017-08-09T16:53:38Z (GMT). No. of bitstreams: 1 IracemaFonsecaSiqueiradeAbreuDissertacao2016.pdf: 3500985 bytes, checksum: 19c297158844ecc0406ab0bbfb43ae8f (MD5) Previous issue date: 2017-02-23 / The present dissertation has the scope to present the institute of the single tax and to analyze it in the light of the principles of optimal taxation. The single taxation model has stood out due to its apparent simplicity and economic efficiency, being considered as a solution to the current complex and costly tax structures. In this way, the feasibility of the single tax is questioned in the current legal systems. Through an instrumental bibliographical procedure, the deduction was used to answer such problematic. For that, a priori, the history of the single tax, from the first records in France and the studies of Physiocracy, to the current Brazilian debate on the single federal tax on financial transactions was reported. In the second moment, the proposal was evaluated under the prism of the main theories of the optimal taxation of Smith, Musgrave, Neumark and Stiglitz. Finally, the last chapter developed the contemporary debate on the single tax, explaining its advantages and disadvantages, and then concluding on its viability or not. / A presente Disserta????o tem o escopo de apresentar o instituto do imposto ??nico e analis??-lo ?? luz dos princ??pios da tributa????o ??tima. O modelo de tributa????o ??nica tem se destacado devido ?? sua aparente simplicidade e efici??ncia econ??mica, sendo considerado como solu????o para as atuais estruturas tribut??rias complexas e onerosas. Dessa forma, questiona-se a praticabilidade do imposto ??nico nos ordenamentos jur??dicos atuais. Por meio de um procedimento instrumental bibliogr??fico, recorreu-se a dedu????o para responder tal problem??tica. Para isso, a priori, relatou-se o hist??rico do imposto ??nico, desde os primeiros registros na Fran??a e os estudos da Fisiocracia, at?? o debate atual brasileiro do imposto ??nico federal sobre movimenta????es financeiras. No segundo momento, a proposta foi avaliada sob o prisma das principais teorias da tributa????o ??tima de Smith, Musgrave, Neumark e Stiglitz. Por fim, o ??ltimo cap??tulo desenvolveu o debate contempor??neo acerca do imposto ??nico, explicitando suas vantagens e desvantagens, para, ent??o, concluir sobre sua viabilidade ou n??o.

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2016-10-26T21:18:05Z No. of bitstreams: 1 JulianaMariaDoNascimento_DISSERT.pdf: 4717259 bytes, checksum: 25a529647bc67df203617a07f3687b0e (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2016-12-20T20:49:59Z (GMT) No. of bitstreams: 1 JulianaMariaDoNascimento_DISSERT.pdf: 4717259 bytes, checksum: 25a529647bc67df203617a07f3687b0e (MD5) / Made available in DSpace on 2016-12-20T20:49:59Z (GMT). No. of bitstreams: 1 JulianaMariaDoNascimento_DISSERT.pdf: 4717259 bytes, checksum: 25a529647bc67df203617a07f3687b0e (MD5) Previous issue date: 2012-04-27 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior (CAPES) / A conforma??o do sistema tribut?rio e o destino do fundo p?blico s?o determinados a partir da ado??o da pol?tica econ?mica e das inten??es pol?ticas dos governos. No Brasil, a partir dos anos 1990, as medidas de ajuste determinadas pelos organismos financeiros internacionais, atendem as exig?ncias do capitalismo contempor?neo na perspectiva de enfrentar a crise fiscal do Estado, a partir de pol?ticas de austeridade fiscal e qualifica??o da arrecada??o. As reformas, de orienta??o neoliberal, refor?am a injusti?a fiscal e social que demarcam a natureza da estrutura tribut?ria brasileira e, ainda, submetem as pol?ticas sociais ? l?gica econ?mica, uma vez que privilegiam os interesses do grande capital em preju?zo das pol?ticas de redistribui??o de renda, promovendo o desfinanciamento das pol?ticas sociais e, especificamente, da Seguridade Social. O trabalho tem como objetivo analisar e discutir a conforma??o do sistema tribut?rio no Brasil, enfocando a forma??o e o destino do fundo p?blico e suas implica??es para o conjunto da sociedade e para a Seguridade Social. Enfatiza o direcionamento regressivo e perverso da pol?tica tribut?ria em curso, as fontes de receitas e a natureza dos gastos sociais do governo, levando em considera??o os determinantes da pol?tica macroecon?mica. Destaca, ainda, as implica??es sobre o financiamento da Seguridade Social, cujos efeitos interferem diretamente na qualidade dos servi?os p?blicos e, sobretudo, na nega??o e viola??o de direitos fundamentais. O estudo, fundamentado numa perspectiva de totalidade, confronta os elementos formais com a efetiva aplica??o e comportamento dos gastos para as pol?ticas de sa?de, assist?ncia e previd?ncia social, denunciando a contradi??o dessa rela??o e a dire??o da pol?tica econ?mica e social assumida pelos governos FHC e Lula. A pesquisa evidencia o alargamento da injusti?a fiscal e social, dado pela pol?tica de ajuste fiscal, requisitada pelas demandas do capital, que aumenta a carga tribut?ria indireta e constrange os gastos sociais visando, sobretudo, a monetariza??o do Estado e a eleva??o do super?vit prim?rio. Aponta para o desmonte do sistema de Seguridade Social atrav?s do ataque ao seu or?amento, com o corte sistem?tico de suas receitas. Conclui-se, portanto, que as determina??es do capital, expressas atrav?s das agendas macroecon?micas neoliberais, requisitam do Estado a ado??o de medidas de ajuste, que atendam os interesses de rentabilidade econ?mica. Desse modo, os caminhos do fundo p?blico e a perversa pol?tica tribut?ria, que demarcam as op??es pol?ticas dos governos brasileiros, t?m-se constitu?do como instrumentos que promovem e alargam os desequil?brios de renda e as desigualdades de classe. / The resignation of the tax system and the destiny of the public bottom are certain starting from the adoption of the economical politics and of the governments' political intentions. In Brazil, starting from the years 1990, the adjustment measures determined by the international financial organisms, they assist the demands of the contemporary capitalism in the perspective of facing the fiscal crisis of the State, starting from politics of fiscal austerity and qualification of the collection. The reforms, of neoliberal orientation, reinforce the fiscal and social injustice that you/they demarcate the nature of the Brazilian tax structure and, still, they submit the social politics to the economic logic, once they privilege the interests of the great capital in damage of the politics of redistribution of income, promoting the not to finance of the social politics and, specifically, of the Social Sureness. The work has as objective analyzes and to discuss the resignation of the tax system in Brazil, focusing the formation and the destiny of the public bottom and their implications for the group of the society and for the Social Sureness. It emphasizes the regressive and perverse direction of the tax politics in course, the sources of incomes and the nature of the government's social expenses, taking into account the determinant of the politics economical macro. He/she highlights, still, the implications on the financing of the Social Sureness, whose effects interfere directly in the quality of the public services and, above all, in the denial and violation of fundamental rights. The study, based in a totality perspective, it confronts the formal elements with the effective application and behavior of the expenses for the politics of health, attendance and Social welfare, denouncing the contradiction of that relationship and the direction of the economic and social politics assumed by the governments FHC and Lula. The research evidences the enlargement of the fiscal and social injustice, given by the politics of fiscal adjustment, requested by the demands of the capital, that it increases the indirect tax burden and it constrains the social expenses seeking, above all, the monetary of the State and the elevation of the primary superavit. He/she appears for it disassembles him/it of the system of Social Sureness through the attack to his/her budget, with the systematic cut of their incomes. It is ended, therefore, that the determinations of the capital, expressed through the calendars neoliberal economical macro, they request of the State the adoption of adjustment measures, that you/they assist the interests of economical profitability. This way, the roads of the public bottom and the perverse tax politics, that you/they demarcate the Brazilian governments' political options, they have been constituting as instruments that promote and they enlarge the unbalances of income and the class inequalities.

Submitted by Setor de Tratamento da Informa??o - BC/PUCRS (tede2@pucrs.br) on 2015-06-25T12:29:23Z No. of bitstreams: 1 471231 - Texto Parcial.pdf: 253642 bytes, checksum: 7cb171a8326cb5aadc8264d283d2aba4 (MD5) / Made available in DSpace on 2015-06-25T12:29:23Z (GMT). No. of bitstreams: 1 471231 - Texto Parcial.pdf: 253642 bytes, checksum: 7cb171a8326cb5aadc8264d283d2aba4 (MD5) Previous issue date: 2015-01-07 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior - CAPES / In this work will be analyzed the main decision theories, approaching their main features and the arguments in favor and against them. Will be conducted, also, a critical approach about the Brazilian tax law system, specially its unsustainability, in order to, based on the knowledge about the decision theories, verify the tendencies in the human behavior that affects the formulation of the public policies and in its efficiency. Then, will be seek to establish some guidelines, taking into account the decision theories, especially the Behavioral Law and Economics, in order to contribute to make the public policies, mainly the tax policies, more sustainable and in accordance with the rights and guarantees expressed in the Brazilian Constitution. / No presente trabalho ser?o analisadas as principais teorias da decis?o, abordando suas principais caracter?sticas, bem como os argumentos contr?rios e favor?veis a elas. Ser? realizada, tamb?m, abordagem cr?tica ao sistema tribut?rio nacional, principalmente no que diz respeito ? sua insustentabilidade, para, ent?o, com base no conhecimento a respeito das teorias da decis?o, verificar como as tend?ncias presentes no comportamento humano afetam na elabora??o das pol?ticas p?blicas e na sua efic?cia. Assim, buscar-se-?, ao final, estabelecer algumas diretrizes, levando em conta as teorias da decis?o, especialmente a An?lise Comportamental do Direito e Economia, de maneira a contribuir para tornar as pol?ticas p?blicas, principalmente as tribut?rias, mais sustent?veis e consonantes com os direitos e garantias expressos na Constitui??o Federal.

Made available in DSpace on 2015-04-14T14:33:53Z (GMT). No. of bitstreams: 1 438377.pdf: 128199 bytes, checksum: b5d6807a898808e74ff0a7924849b2f0 (MD5) Previous issue date: 2012-03-29 / This study seeks to instill the interpreters of the Constitution. Looking for an exact concept of the term social welfare charity. Force said to be at least strange that both the doctrine and unison unison case law does not make any distinction between the different constitutional concepts, addressed in Article 150, VI, ce in Article 195, ? 7, of social assistance. In the first article, insert into the National Tax (sub)system, we have the expression social welfare institution, in the second, framed within the (sub)system of Social Security, is the expression of social welfare charity. Both signs, is the institution of welfare or social welfare charity should have its spectrum of coverage defined. Inaccurate concepts may lead to failure of the Constitutional System and certainly the failure of Social Security, in its three dimensions: health, social security and welfare, which, in deference to the constitutional principle of solidarity and universality of funding, should be financed by all, except for true charitable social assistance, according to the negative rule of jurisdiction, under ? 7 of Article 195 of the Federal Constitution, the society / O presente estudo busca instigar os int?rpretes da Constitui??o. ? procura de um conceito exato do termo entidade beneficente de assist?ncia social. For?a dizer ser no m?nimo estranho o fato de tanto a un?ssona doutrina como a un?ssona jurisprud?ncia n?o fazerem qualquer distin??o entre os diferentes conceitos constitucionais, tratados no artigo 150, VI, c e no artigo 195, ?7?, de assist?ncia social. No primeiro artigo, inserto dentro do (Sub)sistema Tribut?rio Nacional, tem-se a express?o institui??o de assist?ncia social; no segundo, enquadrado dentro do (Sub)sistema da Seguridade Social, tem-se a express?o entidade beneficente de assist?ncia social. Ambos signos, seja institui??o de assist?ncia social ou entidade beneficente de assist?ncia social devem ter seu espectro de abrang?ncia delimitado. Inexatas conceitua??es podem acarretar a fal?ncia do Sistema Constitucional e seguramente a fal?ncia da Seguridade Social, em sua tr?plice dimens?o: sa?de, assist?ncia e previd?ncia social, a qual, em respeito ao princ?pio constitucional da solidariedade e da universalidade de custeio, deve ser financiada por toda, excetuada as verdadeiras entidades beneficentes de assist?ncia social, consoante a regra negativa de compet?ncia, prevista no ?7? do artigo 195 da Constitui??o Federal, a sociedade