Research problem: This research focused on the following problem statement: What management strategies can be developed and used to advance effective social justice practice in schools? Research aims: Arising from the problem question, the research aims were firstly to determine theoretically, the nature of social justice (Chapter Two) and secondly to identify and analyse theoretically, the determinants that contribute to social justice practices (Chapter Three). This was done by means of a comprehensive literature review. The third aim was to qualitatively analyse effective social justice praxis in selected schools in the North-West and Western Cape Provinces (Chapter Four and Five). From the analysis and literature review, management strategies for effective social justice practice in schools (Chapter Six) were developed as part of the empirical investigation. Research methodology: The empirical investigation realised the third aim, to analyse qualitatively effective social justice praxis in selected schools by means of individual and focus group interviews which were based on the philosophical paradigm of a constructivist-grounded theory and a hermeneutic, phenomenological methodology that enabled me to listen and be part of the discursive portrayals of the participant-principals’ effective social justice praxis. The qualitative data collection and methodology entailed considerations with regard to ethical conduct between myself and the role-players, i.e. the researcher, the Ethics Committee (NWU Faculty of Education Sciences), the role of departmental officials, the role of participant principals, and documentation used. Attention was paid to determine the target population, participant and sample selection from the North-West and Western Cape provinces in accordance with predetermined criteria. These criteria were, inter alia, that these principals would: have a proven track record to demonstrate an understanding of the concept of justice and social justice; would adhere to and implement legal determinants of social justice praxis with regard to the constitutional values and human rights; provide proven evidence of social justice praxis as equality, human dignity and freedom; implement political imperatives such as the Manifesto on Values, Education for All; acknowledge the need for fair distribution and educational transformation; provide a moral basis for recognition, identity formation and social justice praxis; apply a deliberative democratic praxis; promote accountability, school achievement, and as prospective and transformative leaders believe in and practice an embracing social justice. The researcher prepared the necessary documentation, the interview protocol and interview schedule to enter the field, as well as entering the field of research (principals at schools and district offices) to conduct and record the interviews which she afterwards transcribed. The method of qualitative data analysis included three phases: Phase I that considered the first hearing-reading, Atlas.ti™ dry-run and initial code-lists; Phase II, the translation processes, and Phase III, the abstraction and crystallisation processes. The criteria for soundness were established in the account of authentic validity and credibility of the study. The collected qualitative data was analysed by means of the Atlas.ti™ software programme as a result of which seven themes and three sub-themes for each theme emerged. These themes were the principal and social justice praxis, learners, education in general, constitutional values, educational partners, the government and political establishments, and social justice: its ontology and praxis. Development of management strategies: Education is about understanding and this study presented those management strategies that culminated in answers to the fundamental question: “What management strategies can be developed and used to advance effective social justice practice in schools?” The development of management strategies are the result of the literature review and the empirical investigation. The strategy development process consisted of a three-phase strategy framework: strategy planning (aims and objectives), strategy implementation (action plan and persons), and strategy evaluation. From this process, seven aims were developed in accordance with the seven identified themes: the principal, the learners, education in general, Constitutional values, partners in education, government, political and union matters, and the ontology and praxis of social justice. These management strategies include inter alia: • Optimising the school principal’s virtues of responsibility, authenticity and presence as gemeinschaft (community) relationships to ensure effective social justice praxis (§5.2). • Inculcate a disciplined school environment for learners to embrace human diversity and dignity, democracy, and Ubuntu-principles (§5.3) to optimise effective social justice praxis. • Influence education in general - system and structures - to optimise effective social justice praxis (§5.4). • Foster constitutional values and human rights as effective social justice praxis (§5.5). • Establish a social justice culture amongst educational partners who are essential to school development and governance to optimise effective social justice praxis (§5.6). • Convince government and union officials and influence political matters to serve the best interest of the child (§5.7) to ensure social justice praxis. • Actualise management strategies for social justice praxis that epitomise compassion, love, care and human rights in a participative and respectful environment (§5.8). • These management strategies were described as techniques or aims, objectives and action steps to provide answers to the questions where and how, which determined on which level or levels these strategies were to be performed. Main findings: • At a conceptual and a theoretical level: Conceptually and theoretically this study established, for the first time, specific determinants of social justice praxis (Chapters Two and Three) and its management. This contribution is found in the syntheses that followed each conceptual discussion of justice (§2.2.7) and social justice (§2.3.4), as well as the syntheses and evaluation of these determinants (§3.2-§3.4) for social justice praxis. These determinants may be regarded as an attempt at purified, cleansed theorising with respect to social justice praxis. This study found that social justice does exist in the hearts of the principals who took part in this study and that social justice belongs to all learners, to all of humanity, whoever they are or whatever their circumstances may be. Social justice is, essentially, embodied and lived love-in-practice towards all. However, the effectiveness of social justice praxis is usually determined by pragmatic circumstances that dictate the scale and scope of its efficacy. This study found that social justice praxis in schools should deviate from a mere legalistic or juridical notion because it progressed beyond the conceptual boundaries and theoretical limits of juristic thinking towards an attempt at linking social justice praxis to a humanising pedagogy. As a consequence, social justice in this research cuts across all man-made barriers: it has become a prospective notion that reflects its restorative and transformational nature and role. • At a strategic level: Strategically, this research found that the possibility of various cycles of action research in schools as well as in higher education institutions exists. The seven themes could be viewed in isolation, but if regarded, as found in this research, as seven levels that build upon each other and whose strengths or weaknesses are interdependent, it becomes self-evident that social justice forms the basis of cohesive and holistic social justice praxis. The seven strategies (§5.2-§5.8) developed in this research may, in future, inform research and praxis in schools and higher learning institutions in order to confirm or refute the theory presented herewith. • At policy-making level: This study has implications for policy design and management development, not only at basic education level, but also at national level. This study found that social justice specifically, has neither adequately, nor officially been addressed in relevant policies. If policy amendments were to be made and management strategies for social justice praxis in schools become an essential part of national policy, it will have implications at the level of further professional development of school principals, such as the current ACE School Leadership Programme. In addition, teachers’ in-service professional development will have to include these management strategies in the offering of short courses. Furthermore curriculum changes will have to follow to incorporate pre-service or initial training programmes of Higher Education institutions that offer teacher training programmes which may have a snowball effect at provincial and school curricula levels. Another important finding of this research is that, in future, the binding agent amongst schools may yet prove to be social justice and not geo-social and/or socio-economic markers, as is the case at present. In this manner social justice may become a lived curriculum that will permeate the entire education system in South Africa, but more so, will permeate the school culture of every school. Recommendations: A management strategy for effective social justice praxis in schools should be developed at national level but specifically to schools should be tailor-made for each school, because social justice praxis becomes visible in the acts of individual men and women, girls and boys, who regard the other as equally well as the self and therefore the following recommendations are important: • Continuous professional development of principals and teachers. • The right to education and its praxis to ensure the best interest of the child should be incorporated in the Life Orientation curriculum. • Have a collective vision of schools that truly strive, cherish and inculcate a pedagogy of social justice praxis to ensure that education is life-generating, life engendering, causing life or life awakening (onderwys is lewe wek). • Fairness as a moral construct should be visible in institutions where values of fairness, equality and social justice permeate the institution and provide a moral and structural frame for judgements based on the principle of fiduciary trust. • Schools should become community hubs as centrifugal force that embraces views on African culture, Ubuntu principles and Indigenous Knowledge Systems. • Create district-wide power teams that will train teachers in positive conduct as well as assist and provide interventions. • Principals and teachers have to take responsibility and agency for social justice pedagogy. / Thesis (Ph.D. (Education Management))--North-West University, Potchefstroom Campus, 2013

Made available in DSpace on 2016-04-26T20:27:37Z (GMT). No. of bitstreams: 1 Roberto Soriano de Amorim.pdf: 220567 bytes, checksum: 7de2ec0e4731584912a1e5b1ebb105f1 (MD5) Previous issue date: 2008-06-25 / The purpose of this investigation is to create a reference in the interpretation of the argumentative discourse that intends to sustain the legitimacy of the national tax system. Thus, it is believed that, while highlighting the convincing terms, the understanding of the convincing process is made possible. In the form of a draft, the procedure aims at comparing the Aristotelian discourse as far as the meaning of the term justice is concerned, its support social living and its consequence equality converted, in our modern society, to the term contributive capacity , for the amendment to the modern rational juridical tax system . In order to reach this goal, preserved the drafting nature, it is highlighted in its originality (clearly, with the recognition of the fact that the interpretation of the old has a misleading factor because of the meaning of the values nowadays), the essential terms built in the Aristotelian theory happiness- justice virtue and equality). Because it is fundamental to build the theoretical model to make a description of the object of the tax analysis and its nature in the modern society according to its juridical configuration and also its sustaining, in the form of making tax fundaments legitimate, this means, tax justice. Finally in the form of preliminary studies (because this is the intention of this study), attempts to get closer and to differentiate between justice, Aristotelian and contemporary justice, this in the tax form. It is important to highlight that because the pretension is to identify the convincing resources, the exam of the economic - socio cultural and politic reality will not be done because this will be the objective of another step the authorizing methodological resource in the reading of the convincing rhetoric of the legal text, in the tax area, in modern society / O interesse da investigação é operar a construção de referencial para interpretar o discurso argumentador que pretende sustentar a legitimidade do sistema tributário nacional. Desta forma, acredita-se que, destacados os termos convencedores, fica viabilizado o entendimento do processo de convencimento. Na forma de ensaio, o procedimento objetiva comparar o discurso aristotélico no que respeita ao significado do termo justiça , seu suporte convívio social e seu conseqüente igualdade , convertidos, na sociedade moderna, no termo capacidade contributiva , para ajuste ao sistema jurídico racional moderno . Para realização do propósito, preservada a natureza ensaistica, pontuam-se, na sua originalidade (evidentemente com reconhecimento de que a interpretação do antigo contém viés decorrente do significado dos valores atualidade), os termos essenciais, construídos na teoria aristotélica felicidade virtude justiça equidade. Porque fundamental para a construção do modelo teórico, faz-se a descrição do objeto de análise tributo e sua natureza na sociedade moderna, conforme sua configuração jurídica e também de sua sustentação, na forma dos fundamentos legitimadores do tributo, isto é, justiça tributária. Finalmente, na forma de estudos preliminares (porque esta é a intenção deste), tentativas de aproximações e de distinções entre a justiça, aristotélica e contemporânea, esta na forma tributária. Importante ressaltar que, porque a pretensão é de identificar os recursos convencedores, não se fará o exame da realidade socio-cultura-econômica e política porque este será o objetivo de outra etapa o recurso metodológico autorizante da leitura do caráter retórico convencedor do texto legal, na área da tributação, na sociedade moderna

Made available in DSpace on 2016-04-29T14:16:29Z (GMT). No. of bitstreams: 1 Jociene Amancio de Camargo Rodrigues.pdf: 2374066 bytes, checksum: ac0962aef9c3b2e2e1d506c0b02ac451 (MD5) Previous issue date: 2014-03-20 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The main purpose of this study is to analyze the process of social evaluation applied by the social worker professional in an agency of INSS (Social Secure System Institute). The Cash Benefit to Disabled People (BPC), instituted by the 1988 Brazilian Constitution in the ambit of social security, confers to the non-pensioner applicant the right of receiving a monthly minimum wage when one is in a condition of elderly (as from 65 years old) or disabled, which precludes the self-providing possibility or family dependence. The BPC granting, although sanctioned in 1988, was only operationalized in 1996. The benefit in the ambit of social security, of institutional and public budget responsibility of social assistance policy, when was implanted in 1996, inside the MPAS, had its responsibilities divided between the social assistance apparatus for social evaluation, the SUS (Public Health System) for the disability severity evaluation, and the financial-administrative management delegated by administrative covenant to the agencies of INSS. Posteriorly, the medical evaluation of the disability was transferred to the INSS operation. After the results of BPC beneficiaries evaluation process (from 1996 to 2003) operated by the units of federation in the ambit of social assistance policy between 1998 and 2006, the SNAS/MDS and INSS/MPS included the social evaluation in the process of BPC for disability concession. This dissertation examines the context of the Social Providence Agency of Jabaquara, since 2009 when it was introduced the requirement of social evaluation on BPC for disability concession appliances, which implied on the enlargement of the social workers professionals by public tender on the agencies of INSS. This professional presence, at first, revealed incongruent to the institutional culture of the agency, as it enforced the attention to a noncontributive citizen (which represents about 4% of the agency activity), while the agency finality was based on the contributive logic of social security. The empirical study engages on the behavior of BPC for disability granting between 2009 and 2012, period that includes the social evaluation in the process of BPC for disability concession. The presence of social evaluation to BPC shows an enlargement of social protection extension, indicating, with this result, the occurrence of social protection extension growth to non-contributive people and, therefore, to Brazilian social security / Analisar o processo de avaliação social aplicado pelo profissional assistente social em uma Agência do INSS é o objeto central deste estudo. O BPC - Benefício de Prestação Continuada, instituído pela Constituição de 1988 no âmbito da assistência social, confere ao requerente não previdenciário o direito a um salário mínimo mensal quando na condição de idoso (a partir de 65 anos) ou de deficiência, que impedem a possiblidade individual de auto manutenção ou de dependência da família. A concessão do BPC embora sancionada em 1988 só foi operacionalizada em 1996. Benefício do âmbito da seguridade social, de responsabilidade institucional e orçamentária da política de assistência social, quando de sua implantação em 1996, que ocorria no interior do MPAS, teve suas responsabilidades divididas entre o aparato da assistência social para avaliação social, o aparato do SUS para avaliação da severidade da deficiência, e a gestão administrativo-financeira delegada por convenio administrativo às Agências do INSS. Posterirormente, a avaliação médica da deficiência, foi transferida para a operação do INSS. Após os resultados do processo de avaliação dos beneficiários de BPC (de 1996 a 2003) operados pelos entes federativos no âmbito da política de assistência social entre 1998 e 2006, a SNAS/MDS e o INSS/MPS incluíram a avaliação social no processo de concessão do BPC por deficiência. Esta dissertação examina o contexto da Agência da Previdência Social do Jabaquara, a partir de 2009 quando da introdução da exigência de avaliação social nos requerimentos de BPC por deficiência, que implicou na ampliação mediante concurso público do quadro profissional dos assistentes sociais nas Agências do INSS. Essa presença profissional mostrou-se à partida incongruente à cultura institucional da Agência, ao reforçar a atenção a um cidadão não contributivo (que representa em cerca de 4% do movimento da agência) quando a finalidade da Agencia se pauta na lógica contributiva do seguro social. O estudo empírico se ocupa do comportamento das concessões do BPC por deficiência entre 2009 a 2012, período que inclui a avaliação social no processo de concessão. A presença da avaliação social do BPC mostra uma ampliação na concessão do BPC por deficiência, indicando com esse resultado a ocorrência de alargamento do alcance da proteção social não contributiva e portanto da seguridade social brasileira

Made available in DSpace on 2016-04-26T20:20:01Z (GMT). No. of bitstreams: 1 Maria Lucia de Moraes Luiz.pdf: 1077804 bytes, checksum: 5a4d4029607357cf89b276868e26c499 (MD5) Previous issue date: 2011-05-16 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / The objective of the present dissertation is to analyze how social solidarity can be applied through Tax Law. The current legal scenario lives a unique moment of transition, marked, notably by the rise of principles as insertion of values to Law and legal interpretation, as constitutive activity. The Social Democratic Law State implies the intervention of the state, within the limits of the law, in order to achieve the fundamental objectives of the Republic. The principle of social solidarity in a staggered way, and decreasing, is related to the principle of contributive capacity, proportionality, progressiveness and selectivity, which are the most able to render effective to that principle. Whether for tax or extra tax purposes, social solidarity can be applied only through taxing, or taxes, that, like them, are able to measure the economic potential of the taxpayer / O objetivo da presente dissertação consiste em analisar a forma como a solidariedade social pode ser aplicada por meio do Direito Tributário. O cenário jurídico atual vive momento peculiar e de transição, marcado, notadamente, pela ascensão dos princípios como inserção de valores ao Direito e a interpretação jurídica, como atividade constitutiva. O Estado Social Democrático de Direito implica a intervenção do Estado, nos limites da lei, em prol da realização dos objetivos fundamentais da República. O princípio da solidariedade social de forma escalonada, e decrescente, relaciona-se com o princípio da capacidade contributiva, proporcionalidade, progressividade e seletividade, que são os mais aptos a conferir eficácia àquele princípio. Seja por finalidades fiscais ou extrafiscais, a solidariedade social pode ser aplicada apenas pelos impostos, ou tributos que, como eles, sejam capazes de mesurar o potencial econômico do sujeito passivo

Research problem: This research focused on the following problem statement: What management strategies can be developed and used to advance effective social justice practice in schools? Research aims: Arising from the problem question, the research aims were firstly to determine theoretically, the nature of social justice (Chapter Two) and secondly to identify and analyse theoretically, the determinants that contribute to social justice practices (Chapter Three). This was done by means of a comprehensive literature review. The third aim was to qualitatively analyse effective social justice praxis in selected schools in the North-West and Western Cape Provinces (Chapter Four and Five). From the analysis and literature review, management strategies for effective social justice practice in schools (Chapter Six) were developed as part of the empirical investigation. Research methodology: The empirical investigation realised the third aim, to analyse qualitatively effective social justice praxis in selected schools by means of individual and focus group interviews which were based on the philosophical paradigm of a constructivist-grounded theory and a hermeneutic, phenomenological methodology that enabled me to listen and be part of the discursive portrayals of the participant-principals’ effective social justice praxis. The qualitative data collection and methodology entailed considerations with regard to ethical conduct between myself and the role-players, i.e. the researcher, the Ethics Committee (NWU Faculty of Education Sciences), the role of departmental officials, the role of participant principals, and documentation used. Attention was paid to determine the target population, participant and sample selection from the North-West and Western Cape provinces in accordance with predetermined criteria. These criteria were, inter alia, that these principals would: have a proven track record to demonstrate an understanding of the concept of justice and social justice; would adhere to and implement legal determinants of social justice praxis with regard to the constitutional values and human rights; provide proven evidence of social justice praxis as equality, human dignity and freedom; implement political imperatives such as the Manifesto on Values, Education for All; acknowledge the need for fair distribution and educational transformation; provide a moral basis for recognition, identity formation and social justice praxis; apply a deliberative democratic praxis; promote accountability, school achievement, and as prospective and transformative leaders believe in and practice an embracing social justice. The researcher prepared the necessary documentation, the interview protocol and interview schedule to enter the field, as well as entering the field of research (principals at schools and district offices) to conduct and record the interviews which she afterwards transcribed. The method of qualitative data analysis included three phases: Phase I that considered the first hearing-reading, Atlas.ti™ dry-run and initial code-lists; Phase II, the translation processes, and Phase III, the abstraction and crystallisation processes. The criteria for soundness were established in the account of authentic validity and credibility of the study. The collected qualitative data was analysed by means of the Atlas.ti™ software programme as a result of which seven themes and three sub-themes for each theme emerged. These themes were the principal and social justice praxis, learners, education in general, constitutional values, educational partners, the government and political establishments, and social justice: its ontology and praxis. Development of management strategies: Education is about understanding and this study presented those management strategies that culminated in answers to the fundamental question: “What management strategies can be developed and used to advance effective social justice practice in schools?” The development of management strategies are the result of the literature review and the empirical investigation. The strategy development process consisted of a three-phase strategy framework: strategy planning (aims and objectives), strategy implementation (action plan and persons), and strategy evaluation. From this process, seven aims were developed in accordance with the seven identified themes: the principal, the learners, education in general, Constitutional values, partners in education, government, political and union matters, and the ontology and praxis of social justice. These management strategies include inter alia: • Optimising the school principal’s virtues of responsibility, authenticity and presence as gemeinschaft (community) relationships to ensure effective social justice praxis (§5.2). • Inculcate a disciplined school environment for learners to embrace human diversity and dignity, democracy, and Ubuntu-principles (§5.3) to optimise effective social justice praxis. • Influence education in general - system and structures - to optimise effective social justice praxis (§5.4). • Foster constitutional values and human rights as effective social justice praxis (§5.5). • Establish a social justice culture amongst educational partners who are essential to school development and governance to optimise effective social justice praxis (§5.6). • Convince government and union officials and influence political matters to serve the best interest of the child (§5.7) to ensure social justice praxis. • Actualise management strategies for social justice praxis that epitomise compassion, love, care and human rights in a participative and respectful environment (§5.8). • These management strategies were described as techniques or aims, objectives and action steps to provide answers to the questions where and how, which determined on which level or levels these strategies were to be performed. Main findings: • At a conceptual and a theoretical level: Conceptually and theoretically this study established, for the first time, specific determinants of social justice praxis (Chapters Two and Three) and its management. This contribution is found in the syntheses that followed each conceptual discussion of justice (§2.2.7) and social justice (§2.3.4), as well as the syntheses and evaluation of these determinants (§3.2-§3.4) for social justice praxis. These determinants may be regarded as an attempt at purified, cleansed theorising with respect to social justice praxis. This study found that social justice does exist in the hearts of the principals who took part in this study and that social justice belongs to all learners, to all of humanity, whoever they are or whatever their circumstances may be. Social justice is, essentially, embodied and lived love-in-practice towards all. However, the effectiveness of social justice praxis is usually determined by pragmatic circumstances that dictate the scale and scope of its efficacy. This study found that social justice praxis in schools should deviate from a mere legalistic or juridical notion because it progressed beyond the conceptual boundaries and theoretical limits of juristic thinking towards an attempt at linking social justice praxis to a humanising pedagogy. As a consequence, social justice in this research cuts across all man-made barriers: it has become a prospective notion that reflects its restorative and transformational nature and role. • At a strategic level: Strategically, this research found that the possibility of various cycles of action research in schools as well as in higher education institutions exists. The seven themes could be viewed in isolation, but if regarded, as found in this research, as seven levels that build upon each other and whose strengths or weaknesses are interdependent, it becomes self-evident that social justice forms the basis of cohesive and holistic social justice praxis. The seven strategies (§5.2-§5.8) developed in this research may, in future, inform research and praxis in schools and higher learning institutions in order to confirm or refute the theory presented herewith. • At policy-making level: This study has implications for policy design and management development, not only at basic education level, but also at national level. This study found that social justice specifically, has neither adequately, nor officially been addressed in relevant policies. If policy amendments were to be made and management strategies for social justice praxis in schools become an essential part of national policy, it will have implications at the level of further professional development of school principals, such as the current ACE School Leadership Programme. In addition, teachers’ in-service professional development will have to include these management strategies in the offering of short courses. Furthermore curriculum changes will have to follow to incorporate pre-service or initial training programmes of Higher Education institutions that offer teacher training programmes which may have a snowball effect at provincial and school curricula levels. Another important finding of this research is that, in future, the binding agent amongst schools may yet prove to be social justice and not geo-social and/or socio-economic markers, as is the case at present. In this manner social justice may become a lived curriculum that will permeate the entire education system in South Africa, but more so, will permeate the school culture of every school. Recommendations: A management strategy for effective social justice praxis in schools should be developed at national level but specifically to schools should be tailor-made for each school, because social justice praxis becomes visible in the acts of individual men and women, girls and boys, who regard the other as equally well as the self and therefore the following recommendations are important: • Continuous professional development of principals and teachers. • The right to education and its praxis to ensure the best interest of the child should be incorporated in the Life Orientation curriculum. • Have a collective vision of schools that truly strive, cherish and inculcate a pedagogy of social justice praxis to ensure that education is life-generating, life engendering, causing life or life awakening (onderwys is lewe wek). • Fairness as a moral construct should be visible in institutions where values of fairness, equality and social justice permeate the institution and provide a moral and structural frame for judgements based on the principle of fiduciary trust. • Schools should become community hubs as centrifugal force that embraces views on African culture, Ubuntu principles and Indigenous Knowledge Systems. • Create district-wide power teams that will train teachers in positive conduct as well as assist and provide interventions. • Principals and teachers have to take responsibility and agency for social justice pedagogy. / Thesis (Ph.D. (Education Management))--North-West University, Potchefstroom Campus, 2013

Trata a presente tese da sustentação da indispensabilidade de utilização, em um sistema tributário, para almejar ser justo, da tributação indireta. E não basta a utilização dela como elemento complementar do sistema. É necessário que sua participação seja equilibrada em relação à utilização da tributação direta, igualmente indispensável à justeza do sistema. Assim, entre a tributação direta e a indireta, não se deve cogitar de qual das duas é mais justa, sim que uma e outra contribuem igualmente para que o sistema como um todo, possa ser o mais justo possível. A exposição se inicia com um escorço histórico em que se procura analisar e situar o funcionamento dos sistemas tributários na evolução e conformação das diversas sociedades que antecedem à nossa, com uma natural ênfase à civilização ocidental como a entendemos, isto é, centrada em uma corrente econômica, cultural e técnica, de linha mediterrânea e européia. Neste escorço, superada a exposição referente às origens mais remotas, foram feitos alguns destaques temáticos, o primeiro e mais importante destacando a atuação de Colbert no reinado de Luiz XIV, na França, pela sua contribuição crítica ao sistema tributário então vigente naquele país, e a reforma que implementou com a introdução de impostos indiretos e redução de impostos diretos, no sentido de institucionalizar e fortalecer o reino. Outros destaques foram feitos, merecendo especial citação Ricardo, Enno Becker e Keynes, o primeiro pela sua exposição crítica dos impostos vigentes na Inglaterra em seu tempo, o segundo pela sua notável participação na elaboração da Constituição de Weimar e o terceiro pela sua atuação nos Estados Unidos após a crise de 1929 e sua participação na conferência de Bretton Woods. Findo o escorço histórico, segue-se uma exposição de natureza pessoal, historiando a forma como a presente tese se conformou, sob o título de \"Reintrodução\". A partir da conceituação de \"justiça fiscal\", a tese propriamente dita se delineia, passando-se de uma análise crítica relacionada ao objetivo maior, a justiça, para a análise do papel dos impostos indiretos e diretos e da contribuição de melhoria. Em sua parte final cuida-se do ajustamento sistêmico do problema, inspirando, além do desejável ajuste científico e cibernético, uma profunda reforma tributária, que poderia destinar-se ao Brasil, ou a qualquer outro país, em qualquer estágio de desenvolvimento que se encontre. O modelo é inspirado na reforma que, produzida inicialmente na França com a introdução da T.V.A. (\"Taxe a la Valeur Ajoutée\"), depois estendida à comunidade econômica européia, praticamente institucionalizou naqueles quadrantes um tipo de imposto único indireto, altamente simplificador desse sistema impositivo. Propõe-se desta forma, a introdução também de um imposto único similar, direto, que aliado à uma nova contribuição de melhoria, melhor instituída, e da terceirização sistêmica das taxas, dariam estrutura final a todo o conjunto tributário nacional, tendo por objetivo maior o estado de direito democrático moderno. Esta, assim, seria a \"grande síntese\" tributária passível de ser alcançada, em qualquer sistema moderno. / Cette thèse concerne le maintien du caractère indispensable de Ia tributation indirecte dans un système tributaire qui vise à Ia justice. Cependant, il ne suffit pas I\'emploie de Ia tributation indirecte en tant qu\'élement complémentaire du système. Il faut que sa participation soit equilibrée par rapport à I\'emploie de Ia tributation directe, également indispensable à Ia justesse du système. Ainsi, entre les impôts directs et les indirects, Ia cogitation est que tous les deux contribuent également pour que le système soit juste et non qu\'an entre le deux est plus juste. L\'exposition part d\'un raccourci historique dont le but est d\'analyser et placer le fonctionnement des systèmes tributaire dan I\'évolution et Ia conformation de plusieurs societés ultérieures, comprennant surtout Ia civilisation occidentale en tant que nous I\'envisageons. Ça veut dire, dont I\'axe consiste dans une chaine économique, culturelle et technique d\'origine meditarrenée et européenne. Dans ce raccourci, apres avoir surmonté I\'exposition concernant les origines les plus lointaines, on a choisi quelques groupes thématiques, dont le premier et le plus important concerne I\'action de Colbert dans le royaume de Louis XIV, en France, en raison de sa contribution critique au système tributaire lors y en vigueur, ainsi que Ia reforme qu\'il a implanté, dont I\'innovation consistait dans I\'introduction des impôts indirects et dans Ia reduction des impôts directs, de façon à institucionaliser et rendre plus puissant le royaume. Ensuite, on passe à d\'autres souslignements, et on doit mentionner de façon spéciale ceux-Ià concernant Ricardo, Enno Becker et Keynes. Le premier en raison de son exposition critique des impôts, lors en vigueur dans l\'Angleterre. Le second en fonction de sa remarquable participation dans I\'élaboration de Ia Constitution de Weimar. Et le troisième en raison de son sction aux États Unis aprés Ia débâcle de 1929, ainsi que sa participation dans Ia réunion de Bretton Woods. Apres ce raccourci historique, on passe à une exposition d\'ordre personnel, en racontant en detail le développement de cette thèse, sous le titre \"Reintroduction\". À partir de Ia conceptualisation de \"justice fiscale\", Ia thèse, en son essence, se delinée, et on passe à une analyse critique par rapport à son but majeur - Ia justice -, par I\'analyse de Ia fonction des impôts indirects et directs et Ia contribution d\'amélioration. La dernière section est consacrée à I\'ajustement systémique du problème, qu\'inspire, au-delà d\'un souhaitable couplage scientifique et cybernétique, une reforme tributaire profonde, capable d\'être employée soit au Brésil soit à un autre pays quelconque, independamment du degrée de développement qu\'il a atteint. Le modele s\'inspire à Ia reforme qui a commencé en France, avec I\'introduction par Maurice Lauré de Ia T.V.A. (Taxe à Ia Valeur Ajoutée) et, qu\'ensuite, étendue à Ia Communauté Européenne, a contribué pour I\'institutionnalisation, dans Ia pratique, d\'un genre d\'impôt unique indirect, de façon à simplifier remarquablement de système de ces impôts. On propose, donc, I\'introduction d\'un impôt unique similaire, direct, que s\'alliant à une nouvelle contribution d\'amélioration, meilleurment instituée, et de Ia concession systématique des services, serait capable de donner une structure finale à tout I\'ensemble tributaire national, en une grande synthèse, ayant pour but majeur I\'état de droit démocratique moderne.