Dissertações em Direito e Desenvolvimento na Amazônia (Mestrado) - PPGDDA/ICJ

URI Permanente para esta coleçãohttps://repositorio.ufpa.br/handle/2011/16119

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Agora exibindo 1 - 2 de 2

Acesso aberto (Open Access)
Análise e aprimoramento da legislação tributária do icms do estado do Pará, em relação às operações com energia elétrica e sobre a circulação de bens de consumo supérfluo: uma nova regulamentação com enfoque na seletividade, capacidade econômica e justiça fiscal
(Universidade Federal do Pará, 2024-03-28) MAIA, Daniel Hissa; COELHO, Saulo de Oliveira Pinto; http://lattes.cnpq.br/6725961067847325; https://orcid.org/0000-0003-2474-6539
State tax policy is a substantive element in the equation that levels (or unlevels) inequalities. There would be no point in having an ideal system of progressive public spending if, concomitantly, there is a regressive tax system, which would only result in the maintenance of the social status quo. This equation, however, must be faced by the existing tools in Tax Law. In this context, the main objective of this intervention project is to analyze aspects of the application of selectivity, economic capacity and fiscal justice, in terms of the ICMS levied on operations with electrical energy and on superfluous consumer goods in Pará legislation, the consider the impact of these incidences on the income of people from Pará, on state revenue and on development. Methodologically, the research is based on bibliographical review and documentary analysis, with an emphasis on comparative study, seeking to analyze tax legislation, governing jurisprudence (specifically, Theme n. 745/STF and ADIN n. 7.111/PA), evaluate the legal limitations and possibilities for implementing the principles of tax justice. The consumption of electricity in the population of Pará is addressed, through the analysis of POF/IBGE-2018 and ANEEL data, as well as the consumption patterns of superfluous goods; tax collection data is exposed; the impacts of the latest tax policies on ICMS-Electric Energy are analyzed; and a comparative study is carried out between the legislations, taking an exploratory bias with a qualitative and quantitative approach. As a result, the research proposes to intervene in the legislation of the State of Pará, through the elaboration of the regulatory project with two destinations: the first destined to the ICMS taxation on electrical energy; and the second, to superfluous consumer goods, in search of new parameters, based on disconnected incrementalism, that improve Pará taxation towards achieving selectivity, guided by the principles of fiscal equality and the ability to contribute.
Acesso aberto (Open Access)
Auditoria operacional como instrumento de atuação do tribunal de contas do estado do Pará: construção de uma minuta de manual de auditoria operacional institucional baseado na comparação de experiências
(Universidade Federal do Pará, 2022-09-13) MELLO, Daniel; COELHO, Saulo de Oliveira Pinto; http://lattes.cnpq.br/6725961067847325; https://orcid.org/0000-0003-2474-6539
This applied research is based on the premise that the postmodern world requires from public administrations governance and management strategies that ensure the achievement of effective results, aligned with the expectations and needs of the recipients of public services, citizens. Understanding that public policies for the fulfillment of the purposes of public management are subject to external control exercised by the Courts of Auditors and that operational audit (AO) is an instrument of supervision in the fulfillment of this role, needing to be technically parameterized, this study aimed to build a draft of the Operational Audit Manual (MAOP), based on a consistent review of specialized literature and mapping scientific evidence regarding the best practices of AO, to be institutionalized by the Court of Auditors of the State of Pará - TCE/PA. The methodological procedures were the bibliographic documentary research, having as its source the research in documents, scientific and technical papers on the subject and existing operational audit manuals, which were the object of qualitative documentary analysis. In addition, focusing on the reality, challenges and specific context of the TCE/PA, a stage of empirical data collection and information of the existing professional experience was carried out through the focus group technique, by which, from the participation of the Court's servers, a picture of the experience in the field of AO was obtained, to contribute to the construction of the MAOP project of the TCE/PA, in an attempt to incrementally improve the manuals already existing in Brazil on the subject and the respective induction of an incremental improvement of the expertise already installed in the court's tables on the subject. The perspective of valuing the concomitant supervisory function of the Court of Auditors was added, and of the AO as an opportunity for the control of accounts to contribute to the faithful fulfillment of the constitutional principle of efficiency of public spending by managers. The principle of efficiency from the perspective of the result, effectiveness, as a service to the primary interest of the collectivity with regard to the demands for quality public services, consistent with the constitutional parameters of promoting equal conditions, social well-being and human dignity, was interpreted. Thus, a draft manual of AO was built for the Court, with a view to potentiating both the greater institutionalization of operational audits in the TCE/PA, as well as the technical quality of the concomitant audit activity carried out by AO.

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