Submitted by Jailda Nascimento (jmnascimento@pucsp.br) on 2016-10-03T15:23:00Z No. of bitstreams: 1 Flávio Machado Vilhena Dias.pdf: 813448 bytes, checksum: 3b599a9f356cb165432f3caa6668ef4a (MD5) / Made available in DSpace on 2016-10-03T15:23:00Z (GMT). No. of bitstreams: 1 Flávio Machado Vilhena Dias.pdf: 813448 bytes, checksum: 3b599a9f356cb165432f3caa6668ef4a (MD5) Previous issue date: 2016-07-11 / This study aims firstly to evaluate the taxing power and constitutional limits for the election of taxpayers and responsible parties in a legal/tax relationship. It will address the importance of general rules for preserving the Federal State and the role of these rules in Tax Law. This study will also demonstrate the concepts gravitating around tax liability of third parties, especially those listed in subsection III of Article 135 of the National Tax Code. The existence of two distinct matrix rules will also be analyzed – one of tax obligation itself, and the other of tax liability, with different assumptions of facts - as well as the outline given to the matter by the Supreme Court. Lastly, it will be analyzed the role of the incident of disregard of legal entity established by the New Civil Procedure Code and its applicability to tax liability, and if precedent 435 of the Superior Court of Justice complies with the Constitution and current legislation. / O presente trabalho tem por objetivo, em um primeiro momento, avaliar a competência tributária e os limites constitucionais para eleição do sujeito passivo direto e indireto da relação jurídico-tributária. Abordará, ainda, a importância das normas gerais para a preservação do Estado Federal e o papel dessas normas no Direito Tributário. Demonstrará os conceitos que gravitam em torno da responsabilidade tributária de terceiros, notadamente aqueles listados no inciso III, do artigo 135 do Código Tributário Nacional. Será analisada, também, a existência de duas regras matrizes distintas, uma da obrigação tributária propriamente dita e outra da responsabilidade, com pressupostos de fatos distintos, bem como o contorno dado à matéria pelo Supremo Tribunal Federal. Por fim, será analisado o papel do incidente da desconsideração da personalidade jurídica instituído pelo Novo Código de Processo Civil e sua aplicabilidade na responsabilidade tributária, bem como se a súmula nº435 do Superior Tribunal de Justiça está de acordo com o Texto Constitucional e com a legislação em vigor

Face às transformações sócio-culturais ocorridas ao longo do século XX, que favoreceram a predominância de configurações psicopatológicas distintas das neuroses, a metapsicologia freudiana passou por críticas e revisões, que visavam tanto compreender quanto tratar essas patologias que desde então ficaram em evidência. O narcisismo se mostrou um conceito central nessa reformulação teórica, que permitiu a construção de uma segunda teoria tópica do aparelho psíquico, quando o inconsciente deixou de ser entendido como subproduto da consciência. Neste novo modelo, embora o conflito edipiano ainda mantenha um lugar de destaque na cena psíquica, sua importância no desvelamento dos processos de instauração das psicopatologias passou a um plano secundário. A aquisição de um sentido vital e o desenvolvimento de estilos subjetivos como tributários das marcações sensoriais estabelecidas nos primórdios da relação materno-infantil passaram, radativamente, a ocupar um lugar de destaque na teorização psicanalítica e, consequentemente, os processos infralingüísticos adquiriram relevo como moduladores da eficácia da cura pela palavra. Neste trabalho discuto aspectos de algumas das intuições freudianas acerca da forma como se constitui um psiquismo em sua teorização, e apresento a relevância de contribuições à sua teoria, realizadas por psicanalistas como Ferenczi, Winnicott, Anzieu e Haag, entre outros. A contribuição desses autores para a o entendimento das condições e obstáculos para o estabelecimento de um Eu capaz de agir de forma criativa na interação com seu meio, permite que se pense no fenômeno humano em uma perspectiva que rompe com os dualismos - aos quais Freud se manteve aderido - e compreende a subjetivação como um processo complexo e interminável. A categoria sensorialidade desempenha um papel significativo e precisa ser considerada na compreensão dos fenômenos que emergem no campo transferencial. Apresento um caso clínico como fio condutor e como ilustração da importância de seu resgate na prática da terapia psicanalítica contemporânea, visto que pretendo reafirmar a soberania da clínica para interpelar a teoria e enriquecê-la. / The social-cultural transformations which occurred during the 20th century, favored the prevalence of new psychopathological configurations, which were different to classical neuroses. As a result, the Freudian meta-psychology was submitted to criticisms and revisions, which intended not only to understand but also to treat those pathologies that were in evidence ever since. Narcissism became a central concept in that theoretical reformulation, which allowed for the construction of a second topical theory of the psychic apparel, in which the unconscious was no longer conceived of as being a by-product of the conscience. In this new model, although the Oedipian conflict still maintains a prominent place in the psychic scene, its importance in the establishment of psychopathologies was driven to a secondary level. The acquisition of a vital sense and the development of subjective styles as a tributary of the sensorial demarcations established in the beginning of the maternal-infantile relationship gradually occupied a prominent place in the psychoanalytical theory and, as a result, the infra-linguistic processes acquired relief as modulators of the effectiveness of the talking cure. In this work, aspects of some of the Freudian intuitions concerning the way in which a psyche is constituted in theory, is discussed, and the relevance of contributions to such theory, according to psychoanalysts such as Ferenczi, Winnicott, Anzieu and Haag, among others, is also presented. The contributions of such authors to the understanding of the conditions and obstacles necessary for the establishment of an "Ego" which is capable of acting in a creative manner while interacting with its environment, allows us to think of the human phenomenon in a perspective that breaks with the dualisms - to which Freud remained stuck - and permits one to understand subjection as a complex and endless process. Sensoriality is a category that acquires a significant paper in the understanding of the phenomena present in the transferencial field, and its importance must be recognized. A case history is presented as a conductive thread and illustration of the importance of its ransom in contemporary psychoanalytical practice, aiming at reaffirming the sovereignty of the clinical to question and enrich the theory.

Face às transformações sócio-culturais ocorridas ao longo do século XX, que favoreceram a predominância de configurações psicopatológicas distintas das neuroses, a metapsicologia freudiana passou por críticas e revisões, que visavam tanto compreender quanto tratar essas patologias que desde então ficaram em evidência. O narcisismo se mostrou um conceito central nessa reformulação teórica, que permitiu a construção de uma segunda teoria tópica do aparelho psíquico, quando o inconsciente deixou de ser entendido como subproduto da consciência. Neste novo modelo, embora o conflito edipiano ainda mantenha um lugar de destaque na cena psíquica, sua importância no desvelamento dos processos de instauração das psicopatologias passou a um plano secundário. A aquisição de um sentido vital e o desenvolvimento de estilos subjetivos como tributários das marcações sensoriais estabelecidas nos primórdios da relação materno-infantil passaram, radativamente, a ocupar um lugar de destaque na teorização psicanalítica e, consequentemente, os processos infralingüísticos adquiriram relevo como moduladores da eficácia da cura pela palavra. Neste trabalho discuto aspectos de algumas das intuições freudianas acerca da forma como se constitui um psiquismo em sua teorização, e apresento a relevância de contribuições à sua teoria, realizadas por psicanalistas como Ferenczi, Winnicott, Anzieu e Haag, entre outros. A contribuição desses autores para a o entendimento das condições e obstáculos para o estabelecimento de um Eu capaz de agir de forma criativa na interação com seu meio, permite que se pense no fenômeno humano em uma perspectiva que rompe com os dualismos - aos quais Freud se manteve aderido - e compreende a subjetivação como um processo complexo e interminável. A categoria sensorialidade desempenha um papel significativo e precisa ser considerada na compreensão dos fenômenos que emergem no campo transferencial. Apresento um caso clínico como fio condutor e como ilustração da importância de seu resgate na prática da terapia psicanalítica contemporânea, visto que pretendo reafirmar a soberania da clínica para interpelar a teoria e enriquecê-la. / The social-cultural transformations which occurred during the 20th century, favored the prevalence of new psychopathological configurations, which were different to classical neuroses. As a result, the Freudian meta-psychology was submitted to criticisms and revisions, which intended not only to understand but also to treat those pathologies that were in evidence ever since. Narcissism became a central concept in that theoretical reformulation, which allowed for the construction of a second topical theory of the psychic apparel, in which the unconscious was no longer conceived of as being a by-product of the conscience. In this new model, although the Oedipian conflict still maintains a prominent place in the psychic scene, its importance in the establishment of psychopathologies was driven to a secondary level. The acquisition of a vital sense and the development of subjective styles as a tributary of the sensorial demarcations established in the beginning of the maternal-infantile relationship gradually occupied a prominent place in the psychoanalytical theory and, as a result, the infra-linguistic processes acquired relief as modulators of the effectiveness of the talking cure. In this work, aspects of some of the Freudian intuitions concerning the way in which a psyche is constituted in theory, is discussed, and the relevance of contributions to such theory, according to psychoanalysts such as Ferenczi, Winnicott, Anzieu and Haag, among others, is also presented. The contributions of such authors to the understanding of the conditions and obstacles necessary for the establishment of an "Ego" which is capable of acting in a creative manner while interacting with its environment, allows us to think of the human phenomenon in a perspective that breaks with the dualisms - to which Freud remained stuck - and permits one to understand subjection as a complex and endless process. Sensoriality is a category that acquires a significant paper in the understanding of the phenomena present in the transferencial field, and its importance must be recognized. A case history is presented as a conductive thread and illustration of the importance of its ransom in contemporary psychoanalytical practice, aiming at reaffirming the sovereignty of the clinical to question and enrich the theory.

Cette thèse se donne comme objectif de rendre visibles les femmes espagnoles réfugiées en France de 1939 à 1942. Il s'agit de proposer une narration au féminin de l'exode sur le sol français de ces femmes restées dans l’ombre de leurs compagnons, pour les faire advenir sur la scène historique. Prises en charge par l'administration française, elles sont tributaires d'images sociales stéréotypées qui influencent les pratiques des autorités à leur égard. Assignées dans des catégories administratives qui évoluent selon les politiques menées à l'encontre des étrangers sur le sol français, les femmes espagnoles réfugiées se voient imposer des cadres de vie à respecter et des comportements à adopter. Sous tutelle administrative, aux prises avec des rapports de pouvoir qui se révèlent genrés, elles séjournent dans des centres d'hébergement, et pour certaines dans des camps d’internement. Le rapatriement en Espagne, l'émigration outre-Atlantique, le regroupement familial ou bien l'emploi conditionnent leur sortie de ces espaces coercitifs. Face aux multiples dispositifs d'assujettissements étatiques, les femmes espagnoles réfugiées se positionnent en résistance, et expérimentent des registres d'actions variés qui leur permettent de prendre conscience de leur « puissance d’agir ». Ce faisant, elles façonnent, en situation d'exil, des identités individuelles et collectives originales et résolument politiques. / The purpose of this PhD thesis is to give visibility to Spanish refugee women in France from 1939 to 1942 and bring them out of the shadow of their male companions. We thus set out to write a history of Spanish exodus on French territory through the eyes of women, so as to make them come into historical view. The objects of French administrative control, they were subjected to stereotyped social images which influenced the authorities’ practices towards them. They were assigned to administrative categories which evolved according to French alien policies, and had to follow rules of conduct and conform to behaviors which were imposed upon them. Most stayed in reception centres and some in internments centres. All were under administrative supervision and grappling with gendered power relations. Returning to Spain, emigrating across the Atlantic, reuniting with other family members or finding employment were the ways out of these coercive spaces. Spanish refugee women resisted the many subjection devices deployed by the French State and came to realize their agency by experimenting with various modes of action. In doing so, and while in exile, they shaped new individual and collective identities which were resolutely political. / El objetivo de esta tesis doctoral es dar visibilidad a las mujeres españolas refugiadas en Francia entre 1939 y 1942. Se trata de proponer una narración en femenino del éxodo en el suelo francés de estas mujeres que se quedaron en la sombra de sus compañeros, para revelarlas en el escenario histórico. Gestionadas por la administración francesa, son tributarias de imágenes sociales estereotipadas que van influenciando las prácticas de las autoridades con respecto a ellas. Asignadas a categorías administrativas que evolucionan según las políticas desarrolladas en contra de los extranjeros en Francia, se les imponen a las mujeres españolas refugiadas modelos de vida que respectar, y comportamientos que adoptar. Bajo tutela administrativa, enfrentadas con unas relaciones de poder cuya dimensión de género aparece, permanecen en centros de alojamiento, y algunas en campos de internamiento. La repatriación a España, la emigración al otro lado del Atlántico, la reagrupación familiar o el empleo condicionan sus salidas de estos espacios coercitivos. Frente a múltiples dispositivos de sometimientos estáticos, las mujeres refugiadas expresan su resistencia, y usan registros de acción muy variados que les permiten tomar consciencia de su “capacidad de actuar”. Así, construyen, en situación de exilio, identidades individuales y colectivas originales y eminentemente políticas.

Cette réflexion aborde la protection de l’enfance sous un autre angle que celui présenté par les pouvoirs publics. Sa singularité repose sur sa manière de montrer la mise en place progressive des mécanismes de protection de l’enfance. Elle décrit les rapports qu’entretiennent la famille et les pouvoirs publics : État, collectivités locales ; soulève les raisons réelles de leur l’intervention en décrivent les mécanismes ayant entraîné l’assentiment de la famille au projet de vie collective représenté par l’éducation et l’accession des enfants à l’autonomie. Si cette implication peut être salutaire, elle entraine aussi une fragilisation des parents déjà affaiblis par des difficultés sociale et professionnelle. Cette thèse explore certains aspects non évoqués qui constituent pourtant un danger pour les enfants. Elle s’appuie sur deux éléments : il s’agit des données sur l’enfance en danger recueillies par l’Antenne enfance ado et des dispositifs de prise en charge élaborée par le Conseil général du Doubs. Les manquements observés supposent une refonte de la protection de l’enfance dans la manière de considérer la famille. / This reflection approaches the child welfare under another angle than that presented by public authorities. Its peculiarity bases on the way it shows the progressive implementation of the mechanisms of child welfare. It describes the connections that maintain the family and the public authorities: state, local authorities; raise the real reasons of them the intervention describe mechanisms having pulled the approval of the family in the plan of collective life represented by the education and the entry of the children in the autonomy. If this implication can be wholesome, it also entraine an embrittlement of the parents already weakened by social and professional difficulties. This thesis investigates certain not evoked aspects which constitute nevertheless a danger for the children.It leans on two elements: it is about data on the childhood in danger collected by the Office childhood teenager and devices of care elaborated by the General Council of the Doubs. The observed breaches suppose a revision of the child welfare in the way of considering the family.

Submitted by Biblioteca Central (biblioteca@unicap.br) on 2018-08-24T17:28:50Z No. of bitstreams: 2 maurilo_miranda_sobral_neto.pdf: 4127054 bytes, checksum: 2a311db65a8282baa5f873713ee54afa (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-08-24T17:28:50Z (GMT). No. of bitstreams: 2 maurilo_miranda_sobral_neto.pdf: 4127054 bytes, checksum: 2a311db65a8282baa5f873713ee54afa (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-12-01 / In the present dissertation, we intend to analyze the procedure used by the police to identify the suspect teenager in the city of Recife. When we try to understand the procedure of suspicion, what is noteworthy is the racial issue. Indeed, whilst racism assumes founding conditions in our society, the racial issue emerges as a negative and strategic definer within social control strategies carried out by the police. The hypothesis we draw is that race not only attracts the looks of surveillance on behalf of police agents, but also seems to legitimize, both institutionally and socially, the violent behavior of the police towards the teenagers’ bodies, and against whoever else is affected by the “looks” of suspicion. In addition, we observe that, over the years, race has become a crucial component of the “dangerous individual” social type, and of social groups that represent a threat to the physical and patrimonial integrity of hegemonic groups. These constructions that are focused on dangerous classes, under the pretext of social order maintenance, remain today as criminal policies in the fight against crime, and are camouflaged in discourses of neutrality and the myth of racial democracy. In this regard, we draw on the theoretical lenses of critical criminology to understand the process of suspicion, focusing on the permanence of criminological speeches in the Brazilian context. Finally, still integrating our theoretical framework, we felt the need to handle the analytical instruments proposed by Michel Misse’s concept of criminal suspicion, so as to understand how autonomized is the procedure of suspicion led by the police,a procedure that legitimizes a number of authoritarian interventions and that stems from a set of instruments driven to contain the dangerous character and the deviation that supposedly determine certain individuals. Methodologically speaking, this is an ethnography conducted within the premises of the DPCA – Delegacia da Criança e do Adolescente (the police station specialized in crimes committed by teenagers) through participant observation in which it was possible to analyze between the lines of what constitutes a blurred reality in the discourses of neutrality regarding police action. A police station impacted by the daily violence that drains over a contingent formed by young and poor black people. / O presente trabalho busca entender o processo de suspeição dos adolescentes pela polícia na cidade do Recife. Ao buscar compreender o processo de suspeição, observa-se a questão racial como marcador negativo e estratégico no controle social realizado pela polícia, em um contexto no qual o racismo assume condição fundante na sociedade brasileira. A hipótese traçada é a de que o racismo não só direciona os olhares de vigilância dos agentes, mas parece legitimar tanto no âmbito institucional como social a atuação violenta da polícia sobre os corpos dos adolescentes e contra quem mais é atingido pela esfera do olhar de suspeição. Nesse sentido, recorrer às lentes teóricas da criminologia crítica para compreender o processo de suspeição é se debruçar sobre as permanências dos discursos criminológicos no contexto brasileiro, porém também surge a necessidade do manejo dos instrumentais analíticos advindos da sociologia do crime e da sociologia da violência, como o conceito de Sujeição Criminal, a fim de compreender como a autonomização do processo de suspeição é operado pela polícia e legitima uma série de intervenções autoritárias a partir de um conjunto de instrumentos direcionados a conter a periculosidade e o desvio que supostamente são imputados a determinados indivíduos. Metodologicamente, trata-se de uma etnografia realizada junto à DPCA – Delegacia da Criança e do Adolescente, através da observação participante e com o auxílio metodológico de entrevistas semiestruturadas com agentes da polícia militar em que foi possível analisar as entrelinhas que constituem a realidade escamoteada nos discursos de neutralidade da atuação da polícia. Assim como, também foi realizada uma análise quantitativa e qualitativa dos dados coletados junto ao setor administrativo da delegacia, no qual se pode observar o perfil dos adolescentes que são encaminhados como suspeitos para a DPCA. Uma delegacia marcada pelo cotidiano violento que deságua sobre um contingente formado por jovens negros e periféricos.

Le phénomène de subjectivisation des choses, différent de la réification de la personne ou de la personnification des choses, est le processus d’affectation de certaines choses à la protection des éléments substantiels de la personne : son individualité et son humanité. Visant des choses au régime juridique ambivalent, ce phénomène questionne la pertinence de la summa divisio des personnes et des choses et mène à son renouvellement. Malgré la variété des choses concernées (oeuvre d’art, image, logement, prothèse, etc.), toute chose subjectivisée procède du mécanisme de l’affectation à une finalité de nature personnelle. Le régime juridique de ces choses, organisé selon un principe de « sécurité statique », notamment par l’extracommercialité, emprunte alors au moins partiellement aux règles classiquement attachées à la personne pour atteindre la finalité poursuivie. En dépit de la diversité des techniques d’affectation et des choses, la logique de l’affectation à finalité personnelle permet une analyse pérenne et heuristique du phénomène. Un premier degré de lecture de ce phénomène vise à le rendre intelligible en procédant à l’exercice de la taxinomie juridique autour des deux catégories majeures : les choses personnalisées et les choses humanisées. Un deuxième degré de lecture consiste à quitter l’analyse inductive des régimes juridiques pour en extraire un schéma stipulatif basé sur la finalité poursuivie. Cette lecture finaliste génère de nombreuses applications et projections, tant théoriques que techniques. Un troisième degré de lecture conduit à s’interroger sur le sujet bénéficiaire de l’affectation. Les choses personnalisées et humanisées représentent les deux faces d’un même sujet de droit : la personne humaine juridique. Introduisant un nouveau rapport de sujétion par l’affectation personnelle, la chose subjectivisée ne constitue plus une anomalie du droit mais la manifestation du renouvellement du concept de personne. Ainsi, c’est la portée explicative de la summa divisio des personnes et des choses qui est réhabilitée. / The phenomenon of the subjectification of objects, thus distinct from the reification of the person or the personification of objects, is the process whereby certain objects are assigned to the protection of the substantive attributes of the person: individuality and humanity. Applied to objects whose legal status is already ambivalent, this phenomenon casts doubt upon the pertinence of the summa divisio between persons and objects, and prompts us to reconsider this principle. In spite of the variety of objects affected by this phenomenon (works of art, images, homes, prosthetics etc.), the mechanism at work invests all subjectified objects with a purpose of a personal nature. In order to fulfil its stated purpose, the legal status afforded to such objects – based on the principle of ‘static security’, and in particular on designating them as excluded from commercial exchanges – is at least partly inspired by the rules traditionally applied to persons. In spite of the diversity of attribution techniques, and indeed of objects concerned, the principle of personal attribution allows for a long-term, heuristic analysis of this phenomenon. The first angle of analysis consists in putting this phenomenon into perspective by analysing the legal taxonomy surrounding two major categories: personified objects and humanised objects. The second is to leave inductive analysis behind in order to arrive at a stipulative schema based on the stated purpose. This teleological approach opens up numerous applications and projections, both theoretical and technical. The third implies looking more closely at the beneficiaries of this process of attribution. Personified and humanized objects represent two sides of the same legal subject: the legal human person. Introducing a new form of subjection by means of personal attribution, the subjectified object is no longer a legal anomaly but rather the physical manifestation of changes in the very concept of the person. As such, the explanatory significance of the summa divisio between persons and objects is rehabilitated.

This thesis examines the political thought of Achille Mbembe. It deploys decolonial critical analysis to unmask traces of coloniality with regard to the African existential conditions foregrounded in the conception of the African subject, its subjection, and subjectivity. The theoretical foundation of this thesis is decolonial epistemic perspective—the epistemic intervention that serves as a lens to understand Mbembe’s work and—that is the theoretical foundation outside the Euro-North American “mainstream” canon foregrounded in coloniality. Decolonial epistemic perspective in this thesis is deployed to expose three kinds of coloniality in Mbembe’s work, namely: coloniality of power, coloniality of knowledge and coloniality of being. The thrust of this thesis is that Mbembe’s political thought is inadequate for the understanding of the African existential condition in that it does not fully take coloniality into account. In order to acknowledge the existence of coloniality through decolonial critical analysis, the political thought of Mbembe is examined in relation to modes of self-writing, power in the postcolony, the politics of violence in Africa, Frantz Fanon’s political thought, and the idea of South Africa as major themes undertaken in this thesis. Decolonial critical analysis deals with foundational questions that have relevance to the existential condition of the African subject and the manner in which such an existential crisis can be brought to an end. These foundational questions confront issues like—who is speaking or writing, from where, for whom and why? This thesis reveals that Mbembe is writing and thinking Africa from outside the problematic ontology of the African subject and, as such, Mbembe precludes any form of African subjectivity that challenges the Euro-North American canon. This then reveals that Mbembe is not critical of coloniality and this has the implications in that subjection is left on the wayside and not accounted for. Having explored the genealogy, trajectory and horisons of decolonial critical analysis to understand the political thought of Mbembe, this thesis highlights that it is essential to take a detour through the shifting of the geography of reason. Herein lies the originality of this thesis, and it is here that Africa is thought from within a standpoint of decolonial critical analysis and not Africa that is thought from the Euro-North American canon. Therefore, the shifting of the geography of reason is necessary for the authorisation of the subjectivity of the African subject in order to combat subjection. / Political Sciences / D. Litt. et Phil. (African Politics)

This thesis examines the political thought of Achille Mbembe. It deploys decolonial critical analysis to unmask traces of coloniality with regard to the African existential conditions foregrounded in the conception of the African subject, its subjection, and subjectivity. The theoretical foundation of this thesis is decolonial epistemic perspective—the epistemic intervention that serves as a lens to understand Mbembe’s work and—that is the theoretical foundation outside the Euro-North American “mainstream” canon foregrounded in coloniality. Decolonial epistemic perspective in this thesis is deployed to expose three kinds of coloniality in Mbembe’s work, namely: coloniality of power, coloniality of knowledge and coloniality of being. The thrust of this thesis is that Mbembe’s political thought is inadequate for the understanding of the African existential condition in that it does not fully take coloniality into account. In order to acknowledge the existence of coloniality through decolonial critical analysis, the political thought of Mbembe is examined in relation to modes of self-writing, power in the postcolony, the politics of violence in Africa, Frantz Fanon’s political thought, and the idea of South Africa as major themes undertaken in this thesis. Decolonial critical analysis deals with foundational questions that have relevance to the existential condition of the African subject and the manner in which such an existential crisis can be brought to an end. These foundational questions confront issues like—who is speaking or writing, from where, for whom and why? This thesis reveals that Mbembe is writing and thinking Africa from outside the problematic ontology of the African subject and, as such, Mbembe precludes any form of African subjectivity that challenges the Euro-North American canon. This then reveals that Mbembe is not critical of coloniality and this has the implications in that subjection is left on the wayside and not accounted for. Having explored the genealogy, trajectory and horisons of decolonial critical analysis to understand the political thought of Mbembe, this thesis highlights that it is essential to take a detour through the shifting of the geography of reason. Herein lies the originality of this thesis, and it is here that Africa is thought from within a standpoint of decolonial critical analysis and not Africa that is thought from the Euro-North American canon. Therefore, the shifting of the geography of reason is necessary for the authorisation of the subjectivity of the African subject in order to combat subjection. / Political Sciences / D. Litt. et Phil. (African Politics)

Made available in DSpace on 2016-04-26T20:29:45Z (GMT). No. of bitstreams: 1 Marcio Alexandre Ioti Henrique.pdf: 1373656 bytes, checksum: b9e4ee6389c1fe4977c2394c4d5560eb (MD5) Previous issue date: 2009-10-14 / The passive subjection and the tax liability are controversial topics that the legal writing and the Brazilian court decisions are not unanimous. In this work, it is done an analysis of these legal institutes, focusing specifically the successor tax liability, ruled in the articles 130 to 133 of the Brazilian Tax Code. There is no doubt that the analysis of these legal institutes must begin in the constitutional text. So, after analyzing constitutional text, it is possible to assure that it rules who is able to be in the passive subject of the tax legal relationship. This is the first relevant point that shall be verified. It is also possible to verify that regarding the liability statutes ruled in Brazilian Tax Code, none of them has a really tax nature. In fact, the statutes causes the appearance of an administrative legal relationship, that may have or not a penalty characteristic, depending on the sort of liability that is being discussed. That is the reason why it is possible to affirm that the tax liable shall not be confused with the passive subject of the tax legal relationship. Specifically regarding the successor tax liability statutes, it is possible to verify that they are species with no penalty characteristics and they may occur in an inter vivos or causa mortis acts. They do not have a penalty characteristic, because all the species of successor tax liability results of an lawful act, completely allowed in the national legal system. This shall be the defended positioning in this work, which in a critical way, shall force a better contemplation about the legal institutes studied / A sujeição passiva e a responsabilidade tributária sempre foram temas tormentosos e nunca encontram unanimidade entre os doutrinadores e, principalmente, na jurisprudência dos Tribunais brasileiros. Neste trabalho é realizada a análise de referidos institutos, focando especificamente a responsabilidade tributária dos sucessores, prevista nos artigos 130 a 133 do Código Tributário Nacional. Não há dúvidas de que o estudo de tais institutos deve ter início no texto constitucional. Assim, após a análise do texto constitucional, é possível afirmar que nele há a previsão de quem possa figurar no pólo passivo da relação jurídica tributária. Este é o primeiro ponto relevante que se verifica. Verifica-se, ainda, que em relação às normas de responsabilidade previstas no Código Tributário Nacional, nenhuma delas tem natureza realmente tributária. Na verdade, tais normas deflagram uma relação jurídica de natureza administrativa, podendo ou não ter cunho sancionatório, dependendo da hipótese de responsabilidade que se está tratando. Por tal motivo é que se assevera que os responsáveis tributários jamais são sujeitos passivos de relações jurídicas tributárias. Especificamente com relação às espécies de responsabilidade dos sucessores, percebe-se que são hipóteses de cunho não sancionatório, podendo ocorrer por ato inter vivos ou causa mortis. Não possuem cunho sancionatório, eis que todas as hipóteses de responsabilidade dos sucessores decorrem de atos lícitos, plenamente permitidos no ordenamento jurídico nacional. Dentro desta ótica será desenvolvido este trabalho, que de uma maneira crítica, tentará forçar uma maior reflexão acerca dos institutos envolvidos