Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-03-15T13:33:08Z No. of bitstreams: 1 Geórgia Teixeira Jezler Campello.pdf: 1319226 bytes, checksum: 2676e6ca741fc035e249fb50df27010d (MD5) / Made available in DSpace on 2017-03-15T13:33:08Z (GMT). No. of bitstreams: 1 Geórgia Teixeira Jezler Campello.pdf: 1319226 bytes, checksum: 2676e6ca741fc035e249fb50df27010d (MD5) Previous issue date: 2017-02-20 / This work analyzes the main aspects of the fiscal progressiveness in IPTU, given the relevance of the matter, but with no intention of exhausting the subject. The exhibition begins with a brief presentation of the ideas of science, system and juridical system, the connection between the interpretation of the Constitution and the emanated values of the system and the metalinguistic function of the principles. Firstly, it will trace the origin and the evolution of the society, the state model and the role of taxation and progressiveness in this context. Afterwards, the equality is analyzed as a central element of the theories of the justice and as a nuclear principle of the constitutional system that has the contributive capacity as its representation in the tax field. The study also focuses the concept of contributive capacity, its conceptions – subjective and objective – nature of principle and relation with associated and unassociated taxes. Soon afterwards, it presents the tax progressiveness, its nature, juridical foundation and fiscal and extra fiscal aspects, the difference between the fiscal progressiveness and proportionality to demonstrate that the fiscal progressiveness is a sub-principle of the contributive capacity. Yet, it shows the relation between the progressiveness and the fundamental rights, of which elapses the observance to the existential minimum and to the prohibition on confiscation. Eventually, it expatiates on the criterion of rule array of tax incidence in IPTU and the parameters of variation of tax rates applicable to the mentioned tribute, thoroughly analyzing aspects related to the fiscal progressiveness in IPTU. Then, it starts analyzing jurisprudence of Federal Supreme court on the theme. Based on the presuppositions delineated in the research, it demonstrates that the contributive capacity in IPTU refers to an objective manifestation of the taxpayer's wealth and that the tax already admitted application of progressive rates, even before the Constitutional Amendment n.29/00, with lack of usefulness the classification of the taxes in real and personal / This work analyzes the main aspects of the fiscal progressiveness in IPTU, given the relevance of the matter, but with no intention of exhausting the subject. The exhibition begins with a brief presentation of the ideas of science, system and juridical system, the connection between the interpretation of the Constitution and the emanated values of the system and the metalinguistic function of the principles. Firstly, it will trace the origin and the evolution of the society, the state model and the role of taxation and progressiveness in this context. Afterwards, the equality is analyzed as a central element of the theories of the justice and as a nuclear principle of the constitutional system that has the contributive capacity as its representation in the tax field. The study also focuses the concept of contributive capacity, its conceptions – subjective and objective – nature of principle and relation with associated and unassociated taxes. Soon afterwards, it presents the tax progressiveness, its nature, juridical foundation and fiscal and extra fiscal aspects, the difference between the fiscal progressiveness and proportionality to demonstrate that the fiscal progressiveness is a sub-principle of the contributive capacity. Yet, it shows the relation between the progressiveness and the fundamental rights, of which elapses the observance to the existential minimum and to the prohibition on confiscation. Eventually, it expatiates on the criterion of rule array of tax incidence in IPTU and the parameters of variation of tax rates applicable to the mentioned tribute, thoroughly analyzing aspects related to the fiscal progressiveness in IPTU. Then, it starts analyzing jurisprudence of Federal Supreme court on the theme. Based on the presuppositions delineated in the research, it demonstrates that the contributive capacity in IPTU refers to an objective manifestation of the taxpayer's wealth and that the tax already admitted application of progressive rates, even before the Constitutional Amendment n.29/00, with lack of usefulness the classification of the taxes in real and personal / Este trabalho analisa os principais aspectos da progressividade fiscal no IPTU, dada a relevância da matéria, mas sem pretensão de esgotá-la. A exposição inicia-se com uma breve apresentação das ideias de ciência, sistema e sistema jurídico, a vinculação da interpretação da Constituição aos valores emanados do sistema e a função metalinguística dos princípios. Inicialmente, traça-se a origem e a evolução da sociedade, do modelo estatal e o papel da tributação e da progressividade neste contexto. Posteriormente, analisa-se a igualdade como um elemento central das teorias da justiça e como um princípio nuclear do sistema constitucional, que tem a capacidade contributiva como sua representação no campo tributário. O estudo enfoca também o conceito de capacidade contributiva, suas concepções – objetiva e subjetiva – natureza de princípio e relação com os tributos vinculados e não vinculados. Apresenta-se, em seguida, a progressividade tributária, sua natureza, fundamento jurídico e aspectos fiscal e extrafiscal, a diferença entre a progressividade fiscal e a proporcionalidade para demonstrar que a progressividade fiscal é um subprincípio da capacidade contributiva. Aborda-se, ainda, a relação da progressividade com os direitos fundamentais, da qual decorre a observância ao mínimo existencial e à proibição do confisco. Por fim, discorre-se sobre o critério da regra-matriz de incidência tributária do IPTU e os parâmetros de variação de alíquotas aplicáveis ao mencionado tributo, aprofundando aspectos relacionados à progressividade fiscal no IPTU. Em seguida, passa-se à análise da jurisprudência do Supremo Tribunal Federal sobre o tema. Com base nos pressupostos delineados na pesquisa, demonstra-se que a capacidade contributiva no IPTU refere-se a uma manifestação objetiva de riqueza do contribuinte e que o imposto já admitia a aplicação de alíquotas progressivas, mesmo antes da edição da Emenda Constitucional n.29/00, carecendo de utilidade a classificação dos impostos em reais e pessoais

Sujet à trop d’indéterminations en France, le concept de NCP a nécessité une analyse comparative fondée sur l’expérience italienne afin d’en identifier les contours et, par la suite, d’étudier sa place dans le droit. Il en ressort que les NCP renvoient à une multiplicité de catégories normatives de caractère axiologique et téléologique, servant de stratégie politique et structurant le système juridique. Par ailleurs, l’introduction de la forme programmatique dans les Constitutions modernes mêle l’indétermination de la norme dans son énonciation moderne au droit dans sa déclinaison traditionnelle. Les programmes ont ainsi du mal à trouver leur place dans le droit. Les NCP semblent a priori être privées d’effet juridique ; leur formulation imprécise ne mettrait en place que de simples objectifs. Toutefois, leur développement dans l’espace juridique paraît suffisamment important pour qu’il ne soit pas assimilé à une malfaçon du droit qui entacherait sa pureté. En effet, le concept NCP renvoie à de véritables « normes » constitutionnelles programmatiques dont la normativité reste particulière, signe non pas d’une « crise » du droit mais de son « évolution ». / Still subject to a certain level of vagueness in France, the concept of programmatic constilutional norms (PCN) required acomparative analysis based on the Italian experience in order to identify its trontiers and subsequently study ils place in law. Il appears that the PCN reters ta a multiplicity of normative categories ot axiological and teleological character, serving as political strategy while structuring the legal system. Moreover, the introduction of programmalic form in modern constitutions combines the vagueness of the norm in its modern formulation to the law in ils classical variant. Programs have struggled to find their place in law. The peN seem to be a priori denied of legal effect, their rather vague wordings would only established simple goals. However, their development in the legal space seem important enough 10 avoid PCN to be considered as legal oddities that couk' attend ta the purity of law. Indeed, Ihe concept of PCN connects to real programmatic constitutional norms whose normativity remains peculiar, sign not of a "crisis" of the law, but of its "evolution" .

Made available in DSpace on 2016-04-26T20:25:22Z (GMT). No. of bitstreams: 1 Vladimir R Lourenco.pdf: 578608 bytes, checksum: d18341cf72ffc06f0f5df7fd9f64b0f1 (MD5) Previous issue date: 2007-04-24 / The constitutional concept of real estate for the purpose of Municipal Real Estate Tax (IPTU) fiscal incidence has always been controversial. Many professors defend an extensive interpretation, to cover not only the real estate itself, but also possession, dominium utile, the fee-farm, the right of surface, to give only three examples of types of rights in rem. Others do not accept this interpretation. After a simple review of Hans Kelsen and Niklas Luhmann s theories, there have been two new approaches of possible and different interpretations of the proposed theme. In Kelsen, a systematic interpretation led to a restrictive conception of the term, but even so, it permitted to come to the conclusion that the municipal legislator does have competence to enlarge the basis of tax incidence beyond the restricted definition of real estate. In the same way, based on the the systems theory, specially on the instruments extremely well handled by Luhmann, such as the structural coupling of various systems (communication) and even sub-systems, we have observed, a tendency to a admit a generalized conception, making it more comprehensive, in the same way, the term property, to cover, as well, other institutes defined as rights in rem by the Civil Code, as follows: possession, trust, fee-farm, dominium utile, and also, the right in rem of concession, for a determined term, by a public deed, the right of surface, regulated by the articles 1.369 to 1.377 of the Civil Code of 2002. The Municipal Real Estate Tax, (IPTU), that must be created by the Municipalities, and the Federal District, has as its own characteristics the tax progressiveness and selectiveness (increase of the percentage considering the higher and lower value, situation and use of the real estate in question, and also being progressive in time, (with increase and progressive percentage, as a sanction for the cases the owner does not follow the city master plan, forcing the real estate to fulfill its social function). Its taxation basis, whose criteria, must be established by law, can be altered by a lower law instrument / O conceito constitucional de propriedade imobiliária para fim de incidência do IPTU sempre foi controvertido. Muitos doutrinadores sustentam uma interpretação extensiva, para abranger não só a propriedade em si, mas também a posse, o domínio útil, a enfiteuse, o direito de superfície, para ficarmos exemplicativamente apenas nessas espécies de direitos reais. Outros não a aceitam. Após singela revista emprestada às teorias de Hans Kelsen e Niklas Luhmann, experimentaram-se duas abordagens de possíveis e diferentes interpretações do tema proposto. Em Kelsen, uma interpretação sistemática conduziu à concepção restritiva do termo, mas, ainda assim, permitiu concluir gozar o legislador municipal da competência para alargar a base de incidência do imposto para além da definição estrita de propriedade. De igual modo, ancorado na teoria dos sistemas, especialmente nos instrumentais extremamente bem manejados por Luhmann, como o acoplamento estrutural entre os diversos sistemas (comunicação) e mesmo subsistemas, verificou-se uma tendência a admitir uma acepção lata, largueando-se, de modo idêntico, a expressão propriedade, para atingir, também, outros institutos definidos como direitos reais pelo Código Civil, a saber: a posse, a fidúcia, a enfiteuse, o domínio útil e, também, o direito real de concessão, por prazo determinado, por escritura pública, da superfície, regulado pelos artigos 1.369 a 1.377 do Código Civil de 2002. O Imposto sobre a Propriedade Predial e Territorial Urbana, que deve ser instituído pelos Municípios e pelo Distrito Federal, tem por característica a progressividade fiscal e a seletividade (aumento das alíquotas em função do maior ou menor valor, localização e uso do imóvel), podendo ainda ser progressivo no tempo (ter alíquotas crescentes e progressivas, de caráter sancionatório, para a hipótese de o proprietário não atender às disposições do plano diretor, fazendo com que o imóvel cumpra a sua função social). Sua base de cálculo, cujos critérios devem ser fixados em lei, pode ser alterada por instrumento infralegal

Made available in DSpace on 2016-04-26T20:48:45Z (GMT). No. of bitstreams: 1 Lavinia Moraes de Almeida N Junqueira.pdf: 3001685 bytes, checksum: 628e93636718e357f3154237bd212210 (MD5) Previous issue date: 2006-06-06 / In light of ideal tax principles, this study computes and analyses the cumulative taxation of goods and services in Brazil from 2003 to 2005. Computes and analyses the effective tax rates on households´ consumption and wages as per ranges of total income. The study provides thereby a practical view of Brazilian taxation during this period, allowing further international comparative studies as well as the assessment of opportunities for tax reform / O trabalho calcula e analisa, à luz dos princípios ideais de tributação, a incidência em cascata de tributos sobre bens e serviços no Brasil de 2003 a 2005. Calcula e analisa também a alíquota efetiva de tributação das famílias brasileiras, incidente sobre o valor de bens e serviços consumidos e sobre os salários por faixa de renda. Traz assim um panorama prático da tributação no período estudado, permitindo comparação internacional e identificação de oportunidades de Reforma Tributária

In this thesis I have studied the conflicts that arose in Vara when the municipality ordered a sculpture by the artist Katharina Grosse in collaboration with The National Swedish Public Art Council and the Swedish Transport Administration in 2012. The aim of the study is to analyze the meaning-making of the sculpture as a process determined by social negotiations concerning variables such as identity, societal hierarchies and education. The material is foremost consisting of interviews with employees from The National Swedish Public Art Council and Vara municipality, a local objector whom organized a protesting Facebook group and a local newspaper journalist. The material is analyzed with discourse theory in order to examine how the discourses about public art are characterized in a local context today and how its meaning continually is being constructed and reconstructed through this. By studying the resistance and critique against The Blue Orange in Vara as local fragments of a more global context the analysis also targets how the practices and meaning-making of art in the public domain are conditioned by political ideologies and societal structures such as the neoliberal market, economic growth and competition. The protesters and protagonists of the art work places the sculpture in different narratives about the municipality where the municipality is either described as something progressing; moving from a state where something is lacking, or as something with a fixed identity and already defined. The latter narrative is used by those who criticize the art work because it does not reflect their perceived shared identity while the former motivates the advocates who want to create a more distinct municipal identity, a branding of sorts, to attract tourists and stimulate economic growth. These narratives demonstrates how debates revolving art works and the public domain can bring up articulations and everyday experiences of power structures, citizenship and societal norms.

Historically, fundamental rights have not been perceived in their totality with the same degree of enforceability. However, with the contributionsof both the doctrine and the jurisprudence, todayall   fundamental rights, including those with social character, are considered to impose real obligations on the State.In this article, the author shows how the decentralization process has influenced in this phenomenon, with emphasis on the right to education, and presents an analysis regarding the actual situation of this right in our country based on the positive actions that are under the responsibility of the Ministry of Education and the decentralized organisms. / Históricamente, los derechos fundamentales no han sido percibidos en su totalidad con el mismogrado de exigibilidad. No obstante, con los aportesde la doctrina y la jurisprudencia, hoy se consideraque todos los derechos fundamentales, inclusive aquellos de carácter social, imponen obligaciones reales al Estado.En el presente artículo, la autora muestra cómo el proceso de descentralización ha influido en este fenómeno, con énfasis en el derecho a la educación, y plantea un análisis respecto de la situación actual de este derecho en nuestro país a partir de las acciones positivas a cargo del Ministerio de Educación y de los organismos descentralizados.