Orientadores: Ana Lucia Gonçalves da Silva, Marcelo Weishaupt Proni / Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Economia / Made available in DSpace on 2018-08-27T17:26:16Z (GMT). No. of bitstreams: 1 Souza_TacianaSantosde_M.pdf: 2541779 bytes, checksum: 331aa884dd26acfc91be74089a39c219 (MD5) Previous issue date: 2015 / Resumo: O campo denominado Economia das Drogas engloba complexas relações sociais que consolidam um vigoroso processo de acumulação de capital. Esse setor apresenta especificidades atreladas à clandestinidade, particularidades associadas a cada mercadoria e semelhanças a outras indústrias e setores da economia formal. Esse tema é estudado na presente dissertação, que tem por objetivo contribuir para explicar as razões pelas quais as políticas de proibição às drogas não conseguem cessar este mercado. Para isso, realizou-se o estudo das mercadorias, dos mercados e dos principais atores, bem como da dinâmica e da lógica inerente ao narconegócio, sendo utilizadas referências bibliográficas, avaliações empíricas (apoiadas em estimativas e dados disponibilizados pelo Escritório de Drogas e Crimes da Organização das Nações Unidas ¿ UNODC) e associações das informações disponíveis sobre o narconegócio com teorias e conceitos da abordagem econômica heterodoxa. Os principais resultados mostraram que a demanda global por drogas tem permanecido estável, que as políticas de repressão não cessam o cultivo e a produção, apenas provocam mudanças e deslocamentos entre regiões, e que os preços dos psicoativos têm diminuído nas últimas duas décadas. Concluiu-se que o mercado de drogas ilegais apresenta características próximas às de setores do tipo oligopólio competitivo, mas com altas margens de lucro de longo prazo possibilitadas pelo caráter ilícito e restritas às "empresas" líderes, que adotam como estratégias a flexibilidade e a coerência, destacando-se pela capacidade e velocidade de adaptar-se e de inovar. Finalmente, ressalta-se que a inovação não configura apenas uma vantagem competitiva, mas simboliza a condição de existência do mercado de drogas, contemplando o permanente processo de "destruição criadora" de Schumpeter / Abstract: The field said Economy of Drugs covers complex social relations that consolidates an intense process of capital accumulation. This sector features specificities linked to underground, particularities associated to each product and similarities to other industries and sectors of the formal economy. This subject is studied in this dissertation, that has as goal to help explain the reasons which the anti-drugs policies can¿t cease this market. For that, a study of the products, the market and of the main actors was held, as well as the dynamics and logic inherent to the drugs business, it uses references, empiric evaluations (supported by estimates and data supplied by the United Nations Office on Drugs and Crime ¿ UNODC) and information associations available about the drugs business with theories and concepts of the heterodoxy economic approach. The main results showed that the global demand for drugs remained stable, that the repressive policies did not cease the cultivation and production, it just caused changes and relocation between regions, and that the prices of the psychoactive has declined in the last two decades. It follows that the illegal drugs market present characteristics close to sectors like oligopoly competitive, but with high profit margins for a long term enabled by the illicit character and restricted to leading "enterprises", that adopt as strategies flexibility and coherence, standing out by its capacity and speed to adapt and innovate. Finally, it highlights that innovation not only sets up a competitive advantage, but symbolize the condition of existence of the drugs market, contemplation the permanent process of "creative destruction" of Schumpeter / Mestrado / Economia Social e do Trabalho / Mestra em Desenvolvimento Econômico

Les éléments constitutifs sont omniprésents en droit pénal. Pourtant, il s’observe un profond désordre en la matière, où aucun consensus n’existe. Ils varient, selon les auteurs, dans leur nombre et leur contenu. Les hésitations qui les entourent trahissent de profondes incertitudes quant à leur nature, leur objet, ou encore leur fonction. Il existe pourtant un enjeu réel à la détermination des éléments. Instrument principalement didactique, ils sont aussi un outil au service du principe de légalité. Définis par le législateur, ils doivent être vérifiés par le juge pour que la condamnation soit légale. Or, outre le fait que les éléments conditionnent la caractérisation des infractions, ils peuvent aussi en guider la qualification. Pour ce faire, il faut toutefois parvenir à identifier un schéma d’analyse qui, révélateur de l’infraction, vaille pour toutes les infractions. Un tel schéma peut être dégagé une fois l’outil précisé. En revenant sur son émergence, des indices de la nature et de la fonction exactes des éléments peuvent être trouvés. Initialement, ils ont permis de préciser la teneur du comportement infractionnel, en rendant effective une certaine conception de l’infraction. C’est de cette idée qu’il faut partir : elle éclaire sur ce que sont et quels sont les éléments. L’infraction répond à des principes qui lui donnent une certaine physionomie. Elle possède à ce tire des composantes essentielles qui résultent de ce que le législateur n’est pas totalement libre dans le choix des comportements incriminés. Identifiés puis approfondis pour en déterminer la teneur exacte, les éléments constitutifs peuvent être un outil efficace, présentant des intérêts aussi bien pratiques que théoriques. Ils permettent de circonscrire l’infraction, de mieux en appréhender les spécificités et, par suite, de l’identifier, là où les critères actuels se révèlent insuffisants. C’est une approche renouvelée de l’outil qui peut être proposé, laquelle conduit à dégager des éléments qui, une fois précisés, sont la mesure de l’infraction. / Constituent elements are omnipresent in criminal law. Nevertheless, there is no consensus about them. They vary through the authors in their number and content. The hesitations surrounding them betray deep uncertainties about their nature, object or function. There is, however, a real stake in the determination of the elements. As a primarily didactic instrument, they are also a tool for the principle of legality. Defined by the legislator, they must be verified by the judge so that the conviction is legal. Besides the fact that the elements determine the characterization of infringements, they can also guide their qualification. In order to do this, however, it is necessary to identify a pattern of analysis that, indicative of the infringement, applies to all infringements. Such a scheme can be cleared once the tool has been specified. By returning to its emergence, clues to the nature and exact function of the elements can be found. Initially, they made it possible to specify the content of the offending behaviour, by making a certain conception of the offence effective. It is from this idea that we must start: it illuminates what they are and which they are. The offence corresponds to principles which give it a certain physiognomy. In this respect, it possesses essential components which result from the fact that the legislator is not completely free in the choice of the conduct complained of. Identified and further developed to determine its exact content, the elements can be an effective tool with both practical and theoretical interests. They make it possible to circumscribe the offence, to understand the specificities and, consequently, to identify it, where the current criteria prove insufficient. It is a renewed approach to the tool that can be proposed, which leads to the identification of elements that, once specified, are the measure of the offence.

Philosophiae Doctor - PhD / Introduced in 2010, the Dispensation Zimbabwe Program (DZP) regularised undocumented Zimbabwean immigrants in South Africa. When DZP was closed, the Zimbabwe Special Permit was introduced, which was also replaced by the Zimbabwe Exemption Permit. This thesis examines the lived experiences of Zimbabwean migrants from the time they arrived in South Africa without papers, visas, or permits. It then examines the processes of acquiring DZP papers, processes of replacing it, and how conditions on the permits reinforce a particular notion of belonging for Zimbabwean immigrants. I draw on work inspired by the anthropologist Victor Turner’s (1967) concept of liminality to show that Zimbabwean migrants had been going through various phases of uncertain legal statuses which are all liminal. Through accounts of lived experiences and biographical narratives of migrants who see themselves as ‘entrepreneurs’ in Cape Town, I consider how migrant’s experience the structural effects of documentation and having or not having ‘papers’. It starts with a state of “illegality” because of being an undocumented migrant in South Africa. It proceeds to “amnesty” from deportation following the announcement of DZP. It then proceeds to the filling of application forms for legalisation at Home Affairs. The DZP permits make them “liminal citizens” in that they got political citizenship by virtue of being documented, but at the same time, the migrants do not enjoy full citizenship status economically. There is also “legal suspension” as in the period between applications for replacement of the permit with another for example from Zimbabwe Special Permit (ZSP) to Zimbabwe Exemption Permit (ZEP). The imposition of conditions in permits that it will not be renewed or extended throws them into a condition of “temporary conditional legality”. As a result, the liminality experienced is both existential and juridical. Juridical liminality results from uncertain legal status whether the migrant is documented or not. Juridical liminality is inherent in law and immigration policy. Existential liminality is because the uncertain legal status permeates all aspects of Zimbabwean immigrants’ lives and delimits their range of action in different spheres. This includes jobs, transnational capabilities, business, family, housing, and schooling for their children. Most studies on migration do not extend their arguments beyond that permits matter as they see them as giving immediate access to social and economic rights. In this thesis, I do not only examine how a condition of being an undocumented immigrant shapes aspects of immigrants’ lives but I further examine the experiences of living with temporary visas and their impact on their lives and family. Whereas in a rite of passage, the liminal stage is temporary, Zimbabweans in South Africa are living in chronic liminality. In all phases of liminal legality, the thesis demonstrates state power through documents/visas in shaping migrant lives deepening our understanding of immigrant incorporation, exclusion, citizenship and belonging.

La legge italiana in materia di immigrazione e come questa costringa lo straniero a tentare di raggiungere uno status regolare attraverso l'illegalità è il tema affrontato nello scritto. Ciò discende da alcune caratteristiche del sistema di ingresso in Italia, dall'applicazione della normative effettuata da una burocrazia lenta ed inefficiente ed infine a causa di alcune caratteristiche del mercato del lavoro. Le legge italiana in materia di immigrazione viene così a produrre irregolarità istituzionale . Avendo di fronte a questo scenario, lo straniero entra in modo irregolare, trova lavoro nell'economia informale e dopo cerca di sistemare le carte . Utilizza l'illegalità per raggiungere la legalità. Il successo delle strategie adottate dipende in larga parte dalla capacità dello straniero di comprendere le caratteristiche essenziali del paese in cui si trova e sfruttare così le opportunità possibili. Cercando la via per la regolarità, lo straniero scopre le caratteristiche fondanti dell'Italian way of life. / The topic concerns how Italian Immigration Law tends to force foreigners to win legal status through illegality, due to some of its features and its implementation and due to the characteristics of the Italian labour market. Italian Immigration law tends to produce institutionalized irregularity . Given this scenario, foreigners enter illegally, find a job in the underground economy and then try to "fix the papers" once in Italy. They use illegality to become legal. The success of the adopted strategies largely depends on the ability of migrants to understand the essential features of the host country and to exploit the available opportunities. And looking for a way to legality they reveal the essential features of Italian way of life.

History of African American underclass community in northwestern DeKalb County, Georgia, from its settling in the late-1920s to its present displacement through gentrification. Thesis is that black underclass communities are the result of America's historic racism and subordination of blacks, whose members are left little choice but to engage in illegality as survival strategies. The work reveals the hard-work routines of people relegated to the bottom of American society, as well as their fun-loving leisure activities and embracing of vice as pleasurable. Established during Jim Crow segregation, Lynwood Park cultivated a reputation for danger and toughness to keep out outsiders, so that its children could have some semblance of a "normal" upbringing. The community's color line was then patrolled by dangerous men who created somebodiness for themselves as tough protectors, which ensured that they would be emulated as heroes. The work records the social and cultural history of the community as recalled and interpreted by residents in an oral interview project. Covers community organizations and institutions, such as churches and schools, as well as tensions within the community and tensions against both the white and black outside. Records social life of partying, hog killings, barbecues, baseball, drag racing. Includes culture of illegality and vice, school desegregation, racism, and the community's relationship to DeKalb County, its affluent white neighbors, and the various dynamics that eventually led to the displacement of the traditional black residents. The work challenges the golden-age-of-the-ghetto argument and demonstrates that Lynwood Park suffered from intragroup tensions and was not a safe cocoon for all its residents. The interviews also reveal that many children were left behind in the community's school during segregation because institutional caring generally rallied around only those children who demonstrated academic potential and a desire to eschew the negative dynamics of the enclave's street life. The work also demonstrates the ways in which whites were implicated in promoting, and profiting from, the community's illegality, which led to the eventual displacement of the traditional black residents.

Submitted by Maria Creuza Silva (mariakreuza@yahoo.com.br) on 2014-10-03T18:18:04Z No. of bitstreams: 1 TESE PALOMA SILVA SILVEIRA. 2014.pdf: 1367912 bytes, checksum: ce67615c64eb7aab04b8047bbf4f4aa8 (MD5) / Approved for entry into archive by Maria Creuza Silva (mariakreuza@yahoo.com.br) on 2014-10-07T14:02:12Z (GMT) No. of bitstreams: 1 TESE PALOMA SILVA SILVEIRA. 2014.pdf: 1367912 bytes, checksum: ce67615c64eb7aab04b8047bbf4f4aa8 (MD5) / Made available in DSpace on 2014-10-07T14:02:12Z (GMT). No. of bitstreams: 1 TESE PALOMA SILVA SILVEIRA. 2014.pdf: 1367912 bytes, checksum: ce67615c64eb7aab04b8047bbf4f4aa8 (MD5) / O aborto provocado é tema constante nas pesquisas brasileiras, na área da Saúde Pública, contudo, as temáticas da decisão e do itinerário abortivo são ainda pouco exploradas, sobretudo quando o aborto é realizado por pessoas de camadas médias. Esta tese visa contribuir para a superação desta lacuna ao analisar experiências de abortos de mulheres e homens pertencentes a estratos sociais médios do Nordeste brasileiro, focalizando a construção da decisão e o itinerário abortivo. Para isto, foi realizada uma pesquisa qualitativa no período de maio a dezembro de 2012, em que foram entrevistadas vinte mulheres e sete homens que passaram pela experiência de interromper uma gravidez. A tese está estruturada em duas partes. Na primeira parte, apresentamos uma revisão bibliográfica, a linha argumentativa da tese, os objetivos da pesquisa e o posicionamento teórico adotado referente a gênero e poder. Na segunda parte, são apresentados uma discussão metodológica e os resultados em forma de três artigos. No Artigo I, discutimos como a prática do aborto está envolta pelo segredo no Brasil e as consequências disto para a realização do estudo. Assim, analisamos as três lógicas identificadas que impõem o segredo ao aborto: a legal, a moral e a relacional e, posteriormente, tratamos dos aspectos metodológicos. No Artigo II, analisamos a construção da decisão pelo aborto. Constatamos que, para compreender a construção da decisão, temos que entendê-la como um processo composto por distintos momentos: a suspeita/confirmação da gestação, o pensar sobre o desfecho da gravidez, a tomada de decisão pela interrupção, o viabilizar esta decisão e o efetivar o aborto. No Artigo III, analisamos, especificamente, as experiências de aborto realizadas em clínicas privadas. Verificamos que existem diferentes clínicas e diversas modalidades de atendimento realizadas pelos médicos nestes serviços privados. Discutimos, assim, como a ilegalidade do aborto expõe as mulheres a situações de total vulnerabilidade. A tese é finalizada com algumas considerações relacionadas às contribuições da pesquisa. / Induced abortion is a constant theme in Brazilian research in the area of Public Health, however the themes of the decision and the abortion route are yet unexplored, especially when the abortion is performed by people of middle class. This thesis aims to contribute to overcoming this gap by analyzing the experiences of abortions in women and men from middle social strata of the Brazilian Northeast, focusing on the construction of the decision and the abortion route. For this, a study was conducted in the period May to December 2012, in which 20 women and seven men who had the experience to end a pregnancy were interviewed. The thesis is structured in two parts. In the first part we present a literature review, the line of argument put forward in this thesis, the theoretical position adopted regarding gender and power, and detail to support the research objectives. In the second part a methodological discussion and the results in the form of three articles are presented. In the article I discussed the way in which the practice of abortion is shrouded by secrecy in Brazil, and the consequences for the study. Thus, we analyzed the three identified logics that impose the secret abortion: legal, moral and relational, and subsequently treat the effects and methodological answers. In Article II analyzes the construction of the decision to abort. We note that to understand the construction of the decision we have to understand it as a process composed of distinct moments: the suspicion/confirmation of pregnancy, think about the outcome of pregnancy and decision making by the interruption, enabling the decision and the effect abortion. In Article III specifically analyze the experiences of abortions performed in private clinics. We found that there are different modalities and clinical care provided by the doctors at these clinics. Discussed, as well as the illegality of abortion exposes women to situations of complete vulnerability. The thesis concludes with some considerations related to the contributions of the research.

Made available in DSpace on 2016-06-02T20:00:24Z (GMT). No. of bitstreams: 1 2462.pdf: 3457957 bytes, checksum: 8b5897da5658a003e8d102db1a2b6620 (MD5) Previous issue date: 2007-03-29 / Financiadora de Estudos e Projetos / Urban occupation in rural areas by settlements without approval is a growing phenomenon in São Paulo State medium-sized cities, and so far, few works have been carried out about these illegal settlements out of large cities. Such theme-based studies are relevant due to the resulting occurrence of high magnitude negative impacts. The present paper deals with the expansion process of illegal settlements both irregular and unauthorized ones , having as a study case the city of São José do Rio Preto. The aim is to study the phenomenon of illegal settlements production in this city, through their identification and qualification, also the search of causal relationship of this production, analyzing the legal situation and the relationship between this production and public policies and the real estate market dynamics and finally identifying and evaluating the resulting socialenvironmental impacts. / A ocupação urbana em zona rural por parcelamentos sem aprovação é um fenômeno crescente em cidades de porte médio do estado de São Paulo e, até o momento, são poucos os trabalhos realizados sobre esses loteamentos ilegais fora das grandes cidades. É de grande relevância a realização de estudos sobre o tema devido à conseqüente ocorrência de impactos negativos de alta magnitude. A presente pesquisa trata do processo de expansão dos loteamentos ilegais tanto os irregulares, quanto os clandestinos , tomando como estudo de caso o município de São José do Rio Preto. Seu principal objetivo é estudar o fenômeno da produção de parcelamentos ilegais neste município através da identificação e qualificação dos parcelamentos ilegais existentes, da busca da relação causal da produção dos mesmos, analisando a situação legal e a relação dessa produção com as políticas públicas e a dinâmica do mercado imobiliário e, por fim, identificar e avaliar os impactos sócio-ambientais resultantes.

Mot propre au langage juridique, l’illicéité signifie la contrariété au droit. Oscillant entre l’illégalité et l’injustice, elle est une catégorie juridique souvent rejetée par les pénalistes. En réalité, l’illicéité aborde les interdits posés par le droit pénal à partir de leurs essences. Elle peut ainsi apparaître inutile et même dangereuse – en droit pénal la contrariété au droit est synonyme d’illégalité et le juge pénal n’a pas à se demander si le comportement poursuivi est en outre injuste. Néanmoins, il convient de ne pas oublier que « même pénale, la loi n’a pas tous les droits » et que les dispositions pénales n’ont pas comme unique destinataire le juge. À l’heure où il est de plus en plus question de regénéralisation et de rethéorisation du droit pénal, l’illicéité mérite en effet d’être placée au centre des réflexions pénalistes, car elle invite à s’intéresser à ce qui est essentiel dans les interdits pénalement consacrés en fonction des besoins et capacités du destinataire principal des dispositions pénales – le profane. En mesure de recouvrir ce qu’on peut réellement attendre d’un non-spécialiste, l’illicéité indique ainsi ce qui doit guider la détermination et la définition des infractions pour que le droit pénal soit légitime et effectif. Dans cette perspective, pour saisir ce que constitue l’essence des interdits pénalement consacrés, il ne suffit pas de se référer aux dispositions pénales mais il faut exploiter entièrement les normes et valeurs révélées par la conscience sociale qui exercent une influence déterminante sur le droit pénal. Car si les repères proprement pénaux ne sont pas en mesure de dévoiler à eux seuls l’essence des interdits, la conscience sociale fournit des critères de justice objectifs et opérationnels adaptés au profane permettant d’aborder adéquatement le droit pénal dans le cadre de l’ensemble normatif dans lequel il s’insère. / Illicitness, a word particular to the legal language signifies the defiance of the law. Oscillating between illegality and injustice, it is a legal category often rejected by French criminal lawyers. In reality, illicitness touches the essence of the prohibitions posed by the criminal law. It can thus appear unnecessary and even dangerous – in criminal law the defiance of the law is synonymous with illegality and the criminal judge does not have to wonder if the continued behaviour is also unjust. Nevertheless, we should not forget that “even criminal, the law does not have all the rights” and that criminal provisions are not only intended for the judge. At a time when it is increasingly a question of re-generalisation and re-theorisation of the criminal law, illicitness merits being placed in effect at the centre of the criminal lawyers’ reflections, for it invites interest in what is essential in the prohibitions enacted as criminal by reference to the main recipient of the criminal provisions – the layman. Able to cover what you can really expect from a non-lawyer, illicitness indicates in this way what must guide the determination and the definition of the offences in order that the criminal law is legitimate and effective. In this perspective, in order to grasp what animates deeply the restrictions laid down as criminal, it is not enough to refer to the provisions but it is necessary also to fully exploit the norms and values revealed by the social conscience which exerts a decisive influence on the criminal law. For if the strictly criminal bench marks are not by themselves able to reveal what gives meaning to the forbidden, social awareness provides the objective and operational criteria of illicitness adapted to the layman to adequately address the criminal law in the framework of the normative set in which it fits.

Ce travail de thèse a comme ambition de mettre à jour les formes de régulations à l’œuvre dans la pratique contemporaine du poker, au moment même où cette activité ludique fait l’objet d’un profond renouvellement tant technique (à travers son développement sur Internet à partir du milieu des années 1990) que législatif (à travers la légalisation et l’ouverture à la concurrence de cette offre en ligne en 2010). En mobilisant les notions de liberté et de contrôle, nous cherchons à mettre à jour et à comparer la façon dont les joueurs, leurs représentants et les institutions participent à l’activité de régulation sociale au sein de contextes ludiques particuliers. Afin de répondre à cet objectif, nous avons analysé successivement trois situations ludiques commerciales : les parties clandestines de poker « en dur », les parties illégales de poker sur Internet et les parties légales de poker en ligne. Il s’agissait donc d’aborder une forme ludique traditionnelle à l’âge d’Internet. Les données ont été recueillies suivant une approche socio-anthropologique, inductive et qualitative. L’analyse dynamique entre les mécanismes de transgression et de régulation fait apparaître que les joueurs de poker (en tant qu’acteurs individuels ou collectifs) cherchent, au niveau microsocial, à jouer avec la règle et, au niveau méso-social, à jouer sur la règle. De plus, nous montrons que les formes de régulations (formelles, informelles, endogènes et exogènes) et leurs modes de cohabitation dépendent du contexte légal (offre légale ou illégale) et technique (jeu en ligne ou hors ligne) dans lequel l’activité ludique se déroule. / The present dissertation offers an analysis of the various regulations at work in contemporary poker whilst it is currently undergoing profound transformations, both technical (expansion of internet playing since the 90’s) and legal (liberalization of the online gambling market in 2010). Through the notions of liberty and control, we endeavor to uncover and compare the different manners through which poker players, their representatives and institutions take part in the social regulation of a hobby related activity. We have identified and analyzed three different contexts of merchandised poker playing: underground “real-card” games; online and illegal games; and online and legal ones. Our principal aim is thus to investigate the evolution of a traditional form of hobby in the Internet era. Data has been gathered through a socio-anthropological approach, both inductive and qualitative. The results of the dynamic analysis of transgression and regulation mechanisms indicate that poker players (either individuals or groups) seek either to play with the rules – at a micro-social scale – or to play on the rules – at a macro-social scale. Moreover, our results show that the different forms of regulation (formal, informal, endogenous and exogenous) and their coexistence depend on both the legal (legal vs. illegal) and technical (online vs. offline) contexts of poker playing.

Made available in DSpace on 2016-04-26T20:27:51Z (GMT). No. of bitstreams: 1 Patricia Fudo.pdf: 931247 bytes, checksum: 4b3c23c20f3fb7f40c4fe3930adee9ed (MD5) Previous issue date: 2008-09-22 / The present work aims the study of the tax species denominated contributions, particularly related to the effects of the effective destination of the product of its collection in the juridical relationship established between the Tax collection and the taxpayer. Then, we try to define the constitutional juridical system applicable to the special contributions, through the classification of the tax species, in agreement with criteria of pertinence present in the Federal Constitution, as well as with the sub classification of such tribute species, according to the destination of the income coming from its collection. In the analysis of the legal procedure with which the destination of the tax incomes is accomplished, the work will contemplate a study concerning the budget laws, defining which is the capable normative species for such desideratum, in order to analyzing eventual effects that such a legal diploma produces in the juridical relationship of tax nature. This way, we try to verify if the deviation in the destination of the collection product coming from the special contributions has the privilege of irradiating effects in the Rule of Tax Incidence and / or in the juridical relationship which involves the tribute. Finally, this work intends to make analysis about the forms of constitutionality and legality control of the budget laws, referring to the theme of the contributions incomes destination / O presente trabalho tem por escopo o estudo da espécie tributária denominada contribuições, particularmente quanto aos efeitos da destinação efetiva do produto de sua arrecadação na relação jurídica estabelecida entre o Fisco e o contribuinte. Para tanto, busca-se definir o regime jurídico constitucional aplicável às contribuições especiais, através da classificação das espécies tributárias, de acordo com critérios de pertinencialidade presentes na Constituição Federal, bem como com a subclassificação dessa espécie de tributo, de acordo com a destinação da receita advinda de sua arrecadação. Na análise do procedimento legal com que se perfaz a destinação das receitas tributárias, o trabalho abordará um estudo acerca das leis orçamentárias, definindo qual a espécie normativa apta para tal desiderato, com a finalidade de analisar eventuais efeitos que referido diploma legal surte na relação jurídica de cunho tributário. Desse modo, busca-se verificar se o desvio na destinação do produto de arrecadação advindo das contribuições especiais tem o condão de irradiar efeitos na Regra-Matriz de Incidência Tributária e / ou na relação jurídica que envolve o tributo. Por fim, pretende-se efetuar análise sobre as formas de controle de constitucionalidade e legalidade das leis orçamentárias, no que se referem à temática da destinação das receitas das contribuições