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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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.
Acesso aberto (Open Access)
Autorregularização como meio preventivo de litígio e indutor da conformidade tributária no estado do Pará
(Universidade Federal do Pará, 2023-05-15) IKETANI, Eduardo Campos; PAUL , Luciana Neves Gluck; http://lattes.cnpq.br/8983888305767107
The present work proposes a new legal solution for the control relationship held by the public sector (Public Treasury) in relation to the private entity (Taxpayers). State tax administrations have, in recent years, begun to receive a huge amount of data on taxpayers' operations very close to the moment they take place. This makes it possible for the Tax Authorities to carry out preventive work instead of punitive work, as is still the rule. In order to make possible the institutionalization in the State of Pará of the Self-regularization procedure, which consists of notifying taxpayers about discrepancies in their declarations before starting the administrative procedure aimed at imposing penalties, an impact analysis of the use of this approach was carried out with the measurement of the results regarding the correction of declared ICMS divergences and the tax generated, in addition to studying whether taxpayers behave heterogeneously. In addition, a survey was carried out with some other similar studies applied in different countries to use the learning generated in the proposed regulation of the procedure in Pará. The results were satisfactory from the point of view of tax collection, but indicate that improvements are needed to achieve superior results related to the prevention of litigation, given that many taxpayers chose not to comply with the notification for self-regulation. It is concluded that the Self-regularization procedure presents a satisfactory cost-benefit ratio and that it should be regulated and encouraged as an additional tool in the search for tax compliance in the State of Pará, using the best practices identified and with a continuous evaluation of its results to constant improvements.
Acesso aberto (Open Access)
A consensualidade administrativa e o direito à moradia na Amazônia: uma análise do diálogo no promaben I
(Universidade Federal do Pará, 2023-04-28) MONTEIRO, Gustavo Tavares; OLIVEIRA , Assis da Costa; http://lattes.cnpq.br/1543002680290808; https://orcid.org/0000-0003-3207-7400
This the final report of the research that pursued to answer how does the institutionalization of dialogic participation in legal acts related to living rights, in the stages of formulation and execution of public policies, related to the right to housing, impact the guarantee of this fundamental right in the cities of the Amazon? To answer to the question, the case study methodology was adopted to analyze the first stage of PROMABEN. A bibliographic review of legal texts and texts from other sciences was carried out, as well as the collection of empirical data, such as documents and interviews. Data analysis was carried out through the idea of a cycle of public policies and through the dialectical method, comparing institutionalization with practice. The research identified, in the case, a deficient institutionalization of the dialogue. A causality between the deficient institutionalization of dialogue and its ineffectiveness was verified. The necessity to improve dialogue in public policies like the researched phenomenon was found, by breaking with the ideological bases of Brazilian administrative law, originating from the Liberal State. In addition, it is necessary to strengthen the Democratic State of Law, established by the Federal Constitution of 1988, which requires that the public administration adopt a consensual conformation. Finally, proposals are presented for a better institutionalization of dialogue in public policies related to the first phase of PROMABEN.
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Estudo de caso do polo de conciliação e mediação Elias Souza: o polo indígena da comunidade de Maturuca, estado de Roraima
(Universidade Federal do Pará, 2023-05-22) JOSAPHAT, Amaiama Lamarão; OLIVEIRA , Assis da Costa; http://lattes.cnpq.br/1543002680290808; https://orcid.org/0000-0003-3207-7400
This Diagnostic Report constitutes the final master's work at the Graduate Program in Law and Development of the Amazon at the Federal University of Pará and is intended for the case study of the Pole of Mediation and Conciliation Elias Sousa, the Indigenous Pole of the Community of Maturuca, located in the State of Roraima, is also the first Indigenous Pole in Brazil. Initially, the report makes a general presentation of the work, discussing the guiding questioning for the development of the research, which is the invisibilization of indigenous legal systems in Brazilian law, and proposes to analyze how the creation of the Polo Indígena de Maturuca took place fundamental for the effectiveness of indigenous legal systems. Methodologically, the research is developed from the interlocution of Law and Anthropology, having as a guide the idea of legal sensibilities developed by Clifford Geertz; as well as the search for foundations on the decolonization of research according to Linda Smith's considerations. From then on, the report advances to a historical context about the invisibility of indigenous peoples since the arrival of colonizers. Next, the report addresses an analysis of the presence and approach to issues inherent to indigenous peoples in the international and national order. Finally, for the final delimitation of the general presentation of the work, the report covers the theoretical foundations referring to legal pluralism and indigenous jurisdictions. After presenting the research, the report proceeds to the case study of the Maturuca Indigenous Pole, having as its starting point the preliminary examination of the spatial context in which the Pole is inserted, that is, the State of Roraima; the performance of the Indigenous Council of Roraima; and the jurisprudential precedents of the Court of Justice of Roraima in the recognition of indigenous jurisdictions. After the factual contextualization of the diagnosis, the report finally proceeds to carry out the case study of the Maturuca Hub, describing how its creation and implementation took place; how was the community's relationship with the local Judiciary, and how this relationship improved with the creation of the Polo; how the community dealt with conflicts before the Polo was implemented and how this treatment was given after its creation; the effects arising from the implementation of the Polo; and the verification of the Polo's autonomy in relation to the Court of Justice of Roraima. Finally, the report lists the analysis of the data collected, with the verification of the experience of the Maturuca Hub as a precedent for the effectiveness of indigenous jurisdictions and the development of mechanisms for affirming these jurisdictions; as well as pointing out the perceived challenges for the effectiveness of indigenous legal systems in the Brazilian legal system.
Acesso aberto (Open Access)
“Guardiãs da trilha dourada”: o movimento de mulheres das ilhas de Belém (MMIB) e as práticas coletivas no enfrentamento à violência doméstica e familiar contra as mulheres ribeirinhas na ilha de Cotijuba-PA
(Universidade Federal do Pará, 2023-06-06) MARÇAL, Ana Léa Chagas; SOUZA, Luanna Tomaz de; http://lattes.cnpq.br/5883415348673630; https://orcid.org/0000-0002-8385-8859
The present research portrays the history of the "Guardians of the Golden Trail", the Women's Movement of the Islands of Belém (MMIB) that operates in the Island of Cotijuba (PA), reflecting on the collective practices in the face of violence against women experienced in the particular Amazonian riverside. Divided into three "scenes", alluding to the filmic narrative, the research addresses in the first scene how the socio-spatial dynamics of exclusion and the non-recognition of the identity and way of life of the riverside communities of Belenenses have given rise to serious and complex social and economic problems that affect the inhabitants of the region, among them, the precariousness of basic services and the absence of public policies aimed at the local population, exacerbated by the urban-centric vision that favored the expansion of the metropolis to the detriment of this inseparable environment of its territory. In this context, the research proposes to highlight the silencing and vulnerability of Amazonian riverside women, positioned on the margins of official history – and academic debate – with the practices of resistance as the central point of collective female identities, presenting the true protagonists of this history. In the second scene, the trajectory of the struggle of feminist and women's movements for the recognition of rights and the legislative achievements of protection and combat against domestic and family violence against women is shown, highlighting the creation of the Maria da Penha Law and the implementation of the service network for women in situations of violence in the State of Pará. In the third scene, the emergence of emancipatory collective actions coordinated by women is highlighted, as a counter-movement capable of generating social transformations, showing the pioneering action of the Women's Movement of the Islands of Belém (MMIB) in confronting domestic and family violence against riverside women in the insular region of the municipality of Belém (PA), specifically on the island of Cotijuba. In the methodological river course, a bibliographic review was used, in addition to field research of ethnographic inspiration through participant observation and narrative interviews with the interlocutors. As an interventional proposal, a documentary was made that consisted of the scripting and editing of the interviews captured during the field visits with the purpose of producing audiovisual material for sharing and socializing the research with the academic and local community.
Acesso aberto (Open Access)
Normatização da aplicação de precedentes judiciais vinculantes no processo administrativo tributário do estado do Pará
(Universidade Federal do Pará, 2023-03-03) FERREIRA, Elter Paulo; ATHIAS, Arianne Brito Cal; http://lattes.cnpq.br/6023617951593913; https://orcid.org/0000-0002-2887-1989
The present work aims to standardize the application of binding judicial decision-making stand-ards in the tax administrative process in Pará. In this sense, an ordinary bill was proposed, which seeks to improve State Law n. 6,182/1998, to guarantee the observance of mandatory judicial precedents, with respect to equality and legal certainty. The research problem is how can the tax legislation of the State of Pará implement the system of precedents within the Tax Administrative Process to ensure greater legal certainty and equal-ity? The objective is to propose the amendment of Law n. 6.182/1998 in order to develop the application of mandatory precedents in the scope of the tax administrative process in Pará. The investigation had an exploratory objective, qualitative approach, applied nature, deductive method, bibliographical and documental research. The aforementioned bill of law seeks to (1) allow Tax Administration spontaneously apply binding judicial standards, with the support of the State Attorney General's Office; (2) insert an express provision for the application of judicial standards by the Judgment of First Instance of administrative tax litigation in Pará; (3) fix word-ing error. The first chapter presents the introduction of the research, presents the problem, jus-tification, objectives and analysis of articulation with professional practice. The second chapter presents the methodology used in the research, which culminated in the bill, whose draft appears in the third chapter. The justification for the proposed law and the technical note, which ana-lyzes the legality of this proposition, are found in chapters four and five, respectively. In the last chapter, the sixth, the final considerations are made.
Acesso aberto (Open Access)
As parcerias público-privadas como alternativa para provisão de infraestrutura no Pará: projeto regulatório voltado à atuação institucional do estado do Pará na estruturação de projetos
(Universidade Federal do Pará, 2023-06-27) PEREIRA, Jobson de Oliveira; ATHIAS, Arianne Brito Cal; http://lattes.cnpq.br/6023617951593913; https://orcid.org/0000-0002-2887-1989
This work aims to contribute with proposals for projects aimed at regulating the structuring of PPP projects in Pará. Therefore, it is organized into three main parts. The first part is dedicated to knowing the contractual model of PPPs in the light of Brazilian legislation, with an outline of concepts, modalities, its advantages compared to the traditional contracting regime, characteristics, stages of project structuring and its critical factors. The second part presents the context of the structuring of PPP projects in Pará. The third and last part contains the formulation of proposals for regulatory projects, where the arguments that justify and explain them are exposed, in compliance with art. 3, III, of Resolution No. 01 – PPGDDA, of April 7, 2021. Through the quantitative approach, the dimensioning of PPP projects nationwide was obtained, especially in Pará; while the qualitative approach provided an understanding of the dynamics of institutional relations in Pará - at the level of bodies and collegiate bodies - with legal attributions related to the structuring of PPP projects. Bibliographical research on the literature produced by other researchers around the structuring of PPP projects, in addition to the successful practices of Member States, provided subsidies so that it was possible to conjecture standardization propositions. The project proposals had as a reference the standardization of the States of São Paulo, Minas Gerais and Bahia and, from the formal point of view, they were produced observing the guidelines contained in the Manual for the Preparation of Drafts of Normative Acts of the Attorney General's Office of the State of Pará and in the national Complementary Law.
Acesso aberto (Open Access)
Projeto regulatório para a criação de uma política de consensualidade no município de Belém: edição de instrumento normativo como meio de implantação de uma política pública de desjudicialização
(Universidade Federal do Pará, 2023-10-26) FREITAS, Bruno Cezar Nazaré de; POTIGUAR , Alex Lobato; http://lattes.cnpq.br/3414034940804923
The present study aims to develop a Regulatory Project to create a consensuality policy in the Municipality of Belém. Public entities are some of the main litigants in Brazilian Justice. Improving conflict resolution mechanisms in which such entities are involved, therefore, represents an activity of utmost importance for the realization of rights, especially in a State like Brazil that has a series of obligations granted to the Public Power. Therefore, the publication of a normative instrument is essential to initiate a safe and efficient policy of dejudicialization in this city. In order for this objective to be achieved, extensive bibliographic and documentary research was carried out with the analysis of the main legal concepts linked to the topic and the numerous normative acts of the Union, States and capitals. The objective is to find out which entities have bodies for consensual dispute resolution, which legislative instrument is used to create such a structure, which bodies comprise it, what are the criteria for selecting cases and whether there is any difference in the procedures in relation to the nature of the case. right involved. The research concluded that the Union, most States and most Municipalities have bodies designed to resolve their conflicts administratively, as well as that they created their structures through complementary or ordinary laws in the structure of the Prosecutor's Office itself. It also allowed the identification of several case selection criteria, among them, the trinomial represented by the probability of success, advantage and technical, legal and operational feasibility of the agreement as appropriate requirements for identifying the hypotheses of possible agreements. The research was carried out using the hypothetical-deductive and action-research-technical methods, as it started from an existing problem, the selection of hypotheses, existing practices and the researcher's own professional experience to develop a regulatory model for this city. . The proposed regulation consists of a Bill that establishes a policy of consensuality in this city, a Project to modify the Decree that authorizes an agreement on court orders, a proposal for a Resolution from the Superior Council to regulate extrajudicial conflict resolution procedures and a Service Order to carry out pilot agreements on three topics selected from the process stock.
Acesso aberto (Open Access)
Relatório diagnóstico do procedimento de acordo de não persecução penal (anpp) na região metropolitana de Belém nos anos de 2021 a 2022
(Universidade Federal do Pará, 2023-06-01) SABBAG, Daniel; SOUZA , Luanna Tomaz de; http://lattes.cnpq.br/5883415348673630; https://orcid.org/0000-0002-8385-8859; VERBICARO, Loiane da Ponte Souza Prado; http://lattes.cnpq.br/4100200759767576; https://orcid.org/0000-0002-3259-9906
This research aims to provide an in-depth diagnosis of the non-criminal prosecution agreements (ANPP) entered in the Metropolitan Region of Belém (RMB) between September 2021 and September 2022. The methodology adopted includes a comprehensive bibliographic survey, in which doctrines will be reviewed, scientific articles and jurisprudence to understand the most recent approach related to this institute. After the bibliographic review, the research will focus on the identification and analysis of the agreements made, using information provided directly by the inventory of the 5th Public Prosecutor's Office for Penal Executions, Penalties and Alternative Measures, which is responsible for the execution of these agreements. The research aims to provide a comprehensive and detailed understanding of contract clauses and their practical applications. It is expected that the report resulting from this research will be of immense relevance for society, especially for professionals working in the criminal area. By providing a comprehensive overview of non-prosecution agreements and their implementation in the Metropolitan Region of Belém, the report will be a valuable resource. In addition, the report will serve as a solid basis for the work of the Public Defender of the State, allowing new and better strategies to be outlined in this business model. Through this work, it is expected not only to contribute to the academic and practical knowledge around the ANPP, but also to jointly provide valuable information to improve the performance of the responsible bodies and ensure that the criminal justice system operates more efficiently and fairly to everyone involved. Based on these results, stakeholders will be able to assess the effectiveness of the ANPP as an instrument of justice and, if unavoidable, adjust their approaches and policies accordingly.
Acesso aberto (Open Access)
Transação tributária no estado do Pará: projeto regulatório para o exercício do juízo de conveniência e oportunidade
(Universidade Federal do Pará, 2023-06-06) MONTEIRO, Enorê Corrêa; SCAFF, Luma Cavaleiro de Macêdo; http://lattes.cnpq.br/5719163147143385; FRANCO, Eliana Maria de Souza; http://lattes.cnpq.br/5865287894194983; https://orcid.org/0000-0002-7979-2404
The historical litigiousness of the Public Treasury has given way to consensual methods of resolving conflicts between Administration and administered. The Government has sought alternatives to the long and costly lawsuits. In terms of taxation, after the enactment of Law No. 13.988/2020, which provides for the transaction by the Union, the State of Pará approved State Law nº 9.620/2021, which establishes requirements and conditions for the transaction within its competence, regulated by Decree No. 1.795/2021. However, the normative acts of Pará lack objectivity in the discretion of convenience and opportunity when dealing with the parameters to be considered in the analysis by the State of the transaction proposals, which can cause disparate agreements in similar situations. Thus, the objective of the research is to propose benchmarks for the parameters of Pará for the tax transaction, observing the principle of isonomy. Therefore, the method used was the hypothetical-deductive one, based on the hypothesis that there is a single moment in which the discretion of convenience and opportunity is exercised, through the predetermination of objective bases. This research is organized into four sections: the first deals with methodological aspects; the second addresses the theoretical aspects of the tax transaction for its better understanding, through the review of texts and articles in the scope of Administrative Law and Tax Law; the third presents the development of the research empirically through the study of multiple cases, with a survey of the legislation of the Brazilian states on tax transactions; and the fourth, which presents the participation of the researcher in the Thematic Commission established in the State of Pará for the study and normative proposal for the regulation of Law nº 9.620/2021 and Decree nº 1.795/2021, also characterizing empirical research. Among the main conclusions of the study, the premise is confirmed by demonstrating the possibility of predetermination of objective goals, contributing strongly to the preservation of isonomy in tax transactions, which will allow, as a result, control by the competent bodies and by society itself.

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