Made available in DSpace on 2016-03-15T19:34:26Z (GMT). No. of bitstreams: 1 Caio Amuri Varga.pdf: 1399912 bytes, checksum: 72a9a9eea2cbc14a91cfb937971007ca (MD5) Previous issue date: 2015-08-06 / This paper is tied to the line of research Citizenship Shaping the State of the lato sensu post-graduate program of the Law School of the Mackenzie Presbyterian University and was developed with the specific purpose of demonstrating the impact of tax enforcement actions on the slow-paced Brazilian Judiciary and, from that reality, present the possibility of reducing the litigiousness concerning such claims through the dejudicialization of some procedural acts related thereto. The monograph was divided into an introductory text, five development chapters with brief and specific conclusions to each of them, and a general conclusion at the end. In the first of such chapters, a historical analysis is made of the sluggishness of the Brazilian Judiciary and of the several attempts to fight it through changes of the procedural rules. The second chapter addresses how the Government operates in Court Cases and the causes leading it to be the largest litigator in Brazil. The third chapter is dedicated to specifically demonstrate the impact of tax enforcement actions on clogging the Judiciary and the consequences of the total lack of efficiency of the current model. The fourth chapter shows some already existing cases of dejudicialization of claims involving the Government. Lastly, the fifth and last chapter demonstrates the possibility of dejudicialization, at least partly, of the procedures related to tax enforcement actions that are currently exclusively conducted by the Judiciary. / O presente trabalho está vinculado à linha de pesquisa Cidadania Modelando o Estado, do programa de pós graduação lato sensu da Faculdade de Direito da Universidade Presbiteriana Mackenzie. Ele foi desenvolvido com o escopo específico de demonstrar o impacto das execuções fiscais de natureza tributária na morosidade do Poder Judiciário brasileiro e, a partir de tal realidade, apresentar a possibilidade de diminuir a litigiosidade relativa a tais demandas por meio da desjudicialização de alguns dos atos processuais a elas relacionados. A monografia foi dividida em um texto introdutório, cinco seções de desenvolvimento com breves conclusões específicas para cada um deles e uma conclusão geral ao final. Na primeira dessas seções de desenvolvimento faz-se a análise histórica do problema da morosidade do Poder Judiciário brasileiro e das diversas tentativas de combatê-la a partir de alterações nas normas processuais. A segunda aborda a forma de atuação da Administração Pública em Juízo e as causas que a levam a ser a maior litigante brasileira. A terceira dedica-se a demonstrar de forma específica o impacto das execuções fiscais no congestionamento do Poder Judiciário e as consequências da completa ineficiência do modelo atual. Na quarta são demonstradas algumas hipóteses já existentes de desjudicialização das demandas envolvendo o Poder Público. Por fim, na quinta e última seção de desenvolvimento, demonstra-se a possibilidade de se desjudicializar ao menos parte dos procedimentos relacionados às execuções fiscais que atualmente são conduzidos exclusivamente pelo Poder Judiciário.

This dissertation examines the impact and determinants of government enforcement action related to compliance and corruption. Study I assesses whether Health Care Compliance (HCC) related government enforcement actions are effective at improving firms’ corporate social responsibility (CSR) scores. In a study of 37 enforcement actions, I find that the corporate social responsibility (CSR) score significantly increases during the three years after the enforcement settlement, compared to the period before the enforcement action. In particular, I find that the Diversity and Community CSR sub-scores improve following the enforcement settlement. However, there is little evidence that firms with poorer CSR ratings are more likely subject to enforcement action. Study II expands the reach of enforcement actions beyond the healthcare industry to all firms subject to Foreign Corrupt Practice Act (FCPA) enforcement actions. Based on 88 cases of such enforcement actions, I document increases of the overall CSR scores as well as several sub-scores post enforcement settlement, which is consistent with the results in Study I. I also find that firms start to improve their CSR ratings as soon as the identification of the misconduct occurs, which is on average four years prior to the settlement of the enforcement action. Furthermore, the improvement in CSR rating post misconduct year tends to be greater and more significant among firms that face larger monetary sanctions. This implies that the materiality of enforcement monetary penalties plays a significant role in shaping a firm’s timely response to government investigation of misconduct. Although I find that CSR ratings in Employee Relations and Product are significantly negatively related to the chance of being subject to enforcement action investigation, there is little evidence that firms with poor CSR ratings are more likely to subject to enforcement actions. This finding is consistent with the results from Study I. / Business Administration/Interdisciplinary

Although hot spots policing has become one of the most promising policing strategies, the empirical evidence on the effectiveness of hot spots policing does not suggest what police should be doing in crime hot spots. To date, police enforcement actions – pedestrian investigations, traffic enforcement, and arrests – still dominate American policing. Yet empirical studies of these actions have not: focused on micro-geographic areas, employed multiple measures of police enforcement actions, or empirically compared the effectiveness of different enforcement actions. Given these gaps in the literature, a mixed-methods study sought to answer four research questions. (1) Do four police enforcement actions focused on offenders or potential offenders reduce violent crime in hot spots? The four police enforcement actions examined were pedestrian investigations, traffic enforcement events, quality of life arrests, and violent crime arrests. (2) Are any one of these four police enforcement actions more effective than the others? (3) When police commanders allocate resources to crime hot spots, what do police commanders think they are doing? (4) What are police commanders’ rationales for what they do in crime hot spots? The first two questions were answered using official data from the Philadelphia Police Department. A purposive sample of 169 high crime street blocks and intersections was drawn and longitudinal data analyses examined the effects of police enforcement actions on monthly violent crime counts from 2009 to 2013 (n = 10,140). Wald Tests were used to test for the differential effectiveness of the four enforcement actions. Qualitative methods answered the remaining two research questions. Field observations of crime strategy meetings (May, 2014 to August, 2014) and interviews with police commanders (November, 2014 to February, 2015) were conducted. The quantitative results found total enforcement and pedestrian stop levels in the previous or same month linked to higher expected monthly violent crime counts. The positive effect of pedestrian stops was significantly larger than the effects of traffic enforcement or quality of life arrests. Despite the positive relationship between police enforcement and violent crime, the qualitative results provided insight into what police commanders thought they were doing in crime hot spots. Three themes emerged from the qualitative data: (1) “locking down” crime hot spots, (2) disrupting high risk offenders, and (3) educating potential victims. Police commanders rationalized these beliefs with four explanations of their effectiveness: (1) making offenders “think twice”, (2) denying potential offenders and victims certain places in order to reduce crime opportunities, (3) getting high risk offenders “off the street”, and (4) target hardening. Drawing on theorizing for how police enforcement actions might actually link to higher levels of crime (Grabosky, 1996) and methodological concerns raised by Taylor (2015), five possible explanations for the observed positive relationships among police enforcement actions and violent crime are provided: (1) an anticipatory effect, (2) over-deterrence, (3) escalation, (4) unintended enticement and self-fulfilling prophecies, and (5) temporal scaling. The anticipatory effect explanation centers on the police correctly anticipating outbreaks of violent crime but violent crime still not being reduced due to (1) dosage, (2) the overuse of enforcement, (3) police legitimacy, (4) temporal displacement or two components the study’s design (5) imprecise measurement and (6) lack of a proper counterfactual. Additionally, police enforcement actions may inadvertently reduce guardianship though over-deterrence, escalate competition among rival offenders, or inform potential offenders of crimes they could or “should” be committing. Finally, the study’s temporal scale (i.e., months) may not be fine enough to capture the actual cycling of how increased enforcement actions produce lower violent crime levels. The qualitative data are drawn upon to possibly support these explanations. Additionally, the pros and cons of police commanders’ perspectives on the use and effectiveness of enforcement actions are discussed in context of the criminological theory and crime control literatures. Finally, the results are discussed in terms of their implications for crime control theory and policy. / Criminal Justice

Crítica del libro Cómo Afrontar una Fiscalización Laboral de Ludmin Jiménez Coronado, Clotilde Atahuaman Sumarán, Ana Hilario Melgarejo, Graciela Hurtado Cruz.