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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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)
Diretrizes para a conciliação no superendividamento: pesquisa e intervenção para contribuir com o procedimento
(Universidade Federal do Pará, 2023-05-30) PALÁCIOS, Luciana Silva Rassy; POTIGUAR, Alex Lobato; http://lattes.cnpq.br/3414034940804923
Brazilian Federal Law no. 14.181/2021 amended the Brazilian Consumer Protection Code to improve credit discipline and legislate about prevention and treatment of over-indebtedness, lauching a special conciliation procedure. This law prescribes a self-composition procedure with all creditors and the consumer through a plan of payment that can repactuate debts jointly, as long as keepes existential minimum for the person. The basic hypothesis is that conciliation in over-indebtedness has specific characteristics if compared to the ordinary conciliation procedure, that must be observed to preserve the over-indebtedness treatment policy. The research is built of theoretical and practical parts, and focus on answering the question of how to present the particularities of the conciliation procedure in over-indebtedness through systematization of processes and techniques, in order to help conciliators face burocracy. In order to achieve that, the following objectives were set: a) identify the particular characteristics of conciliation in over-indebtedness procedure in relation to the common conciliation; b) establish practical guidelines to present these particularities and offer training to the public agent responsible do conduct the conciliation procedure. An academic article was elaborated focusing on answering the question about the particularities of the special conciliation procedure in over-indebtedness in comparison to the common conciliation. Also, the product of intervention, classified as a proposal of processes and techniques, is structured as a manual, in which basic legal literature and practices applied to the conciliation in over-indebtedness procedure is organized, aiming to gather technical knowledge and ease the activity routine. Research will also highlight communication techniques and skills in conciliation, adapting them to the special conciliation procedure in over-indebtedness. The research products have qualitative and exploratory nature, and are applied in order to collaborate as a specific base to present the characteristics of conciliation in over-indebtedness, so as to train people to this practice with quality and justice.
Acesso aberto (Open Access)
Fragilidade na transparência e desigualdade na política de incentivos fiscais no estado do Pará: um estudo de caso voltado ao desenvolvimento regional no Marajó, sob o prisma da empregabilidade e pobreza da população
(Universidade Federal do Pará, 2023-05-23) VENDRAMIN, Silaine Karine; SILVA, Maria Stela Campos da; http://lattes.cnpq.br/6127087703635751
Considering that Marajó has historical inequalities among the other regions of the State of Pará, this research seeks to know whether the concession and follow-up procedures, by the Fiscal Incentive Policy Commission, dispensed to companies in Marajó, from the publication of Decree nº 579/2020, meet the requirements of the legislation and generate positive effects on the development of the Marajoara region, through an improvement in employability and poverty rates. The applied method is the deductive one with documentary and bibliographical research, and case studies. In addition, a diagnosis was made with the companies that had concessions approved, during March/2020 and December/2021, for the analysis of the proportionality between the benefit granted and the “social and economic gain” received by the State. For the analysis of employability data and the population's poverty level, information from the Ministry of Labor and Employment (MTE) and CadÚnico were used. The research led to a propositional diagnosis for the improvement of the development of the Marajó RI and of the Fiscal Incentive Policy of the State of Pará.
Acesso aberto (Open Access)
Gargalos urbanos na mobilidade da cidade: a possibilidade de intervenção jurídica por meio de instituição de taxa nos polos atrativos de trânsito no município de Belém
(Universidade Federal do Pará, 2023-03-03) CUNHA, Miguel Gustavo Carvalho Brasil; ROCHA, Luiz Alberto Gurjão Sampaio de Cavalcante; http://lattes.cnpq.br/7046508747408574
This paper discusses the possibility of creating a specific tax for urban mobili ty in relation to its services and the demands produced by the Attractive Traffic Centers, places that attract concentration and interest of people and vehicles, which ends up interfering negatively in the fluidity of the locomotion of the citizen, goods a nd products. The growth of cities modifies the dynamics in the displacement of people, affecting those who live and transit nearby with the increase in the volume of traffic generated by the attraction, impacting on individual displacement and public trans port, requiring the need for intervention by public authorities. Deficient urban mobility worsens the quality of life of the population and brings financial losses, as the public budget is unable to meet demands not produced by the collectivity, but by spe cific private enterprise and often with economic purpose. Traffic engineering, transportation management, local traffic control and guidance, all these services are triggered by specific and identifiable demand, generating an expenditure that is often not programmed and not aimed at the general public interest. Thus, through the elaboration of a Regulatory Project, the result of a qualitative study, the possibility of taxation through the collection of specific fees instituted by municipal law arises, herei n called Urban Mobility Fees, aimed at collecting resources to address the problems faced and enhance solutions in favor of the local citizen. The project proposes the calculation of the state cost of mobility considered the public budget approved in the a nnual municipal budget law, the fleet of motor vehicles of the city and the existing and trafficable road network in the municipality, quantifying the amount to be paid by the taxpayer.
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)
A política de incentivos ao desenvolvimento socioeconômico do estado do Pará: avaliação dos resultados dos incentivos fiscais por meio da implementação de um referencial de controle pelo Tribunal de Contas do Estado do Pará
(Universidade Federal do Pará, 2023-07-06) BRAGA, Vera Maria de Guapindaia; SCAFF, Luma Cavaleiro de Macêdo; http://lattes.cnpq.br/5719163147143385
The present work analyzes the performance of the Court of Auditors of the State of Pará (TCE- PA) in the control of revenue waivers, specifically on the tax incentives granted through the Policy of Incentives to Socioeconomic Development of Pará, based on the hypothesis of absence evaluation of the results and impacts of these tax incentives. The study of the External Control System of the TCE-PA was carried out based on a case study having as a paradigm the Reference for Control of Public Policies (TCU, 2020), the Reference for Control of Tax Benefits of the Federal Court of Auditors and the Guidelines and Recommendations of the Association of members of the Courts of Auditors, to answer the research question: How can a Control Referential contribute to the control of the Incentive Policy for Socioeconomic Development of the State of Pará carried out by the Court of Auditors of State of Pará? The deductive hypothetical method was used with bibliographical and documentary research. Data analysis led to the conclusion: a) inadequate planning of the Incentive Policy in Pará with a lack of previous cost-benefit studies, which allows knowing the overall results to be achieved and which, therefore, serve as a parameter for the exercise of control ; b) problems in the management of the Incentive Policy, including the weakness of its governance structure, lack of control, monitoring and evaluation of the results and impacts of the tax incentives granted and lack of transparency regarding tax incentives; and c) the late and limited controlling action by the TCE-PA of the aspect of legality and governance of the policy, through compliance audits. In the end, it was concluded that the implementation by the TCE-PA of a Control Reference can contribute to the improvement of the control of the Policy of Incentives to the Socioeconomic Development of the State of Pará, by allowing the systematization of the inspection procedure of the Policy aimed at the evaluation of the results and impacts of the Policy.
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)
Regime tributário diferenciado (rtd) do ICMS no Pará: um diagnóstico à luz da constituição financeira no contexto da guerra fiscal
(Universidade Federal do Pará, 2023-08-23) MESQUITA, Patrick Bezerra; OLIVEIRA, Fabrício Vasconcelos de
This dissertation aims to clarify to what extent the tax benefits embodied in the ICMS Differentiated Tax Regime (RTD) in the State of Pará meet the legal requirements of the Financial Constitution and the Fiscal Responsibility Law in the context of the fiscal war. The topic is important, given that the RTD, despite appearing as the largest revenue waiver instrument in the State of Pará, has been the target of disputes regarding its ability to generate valid legal effects. To conclude this study, we sought to reveal the legal nature of the RTD, exposing its modalities that result in revenue waivers. It was argued that the RTD was used as an instrument of action and reaction in the context of the ICMS tax war. The work promoted the content exposition of the norms of the Financial Constitution, with the aim of extracting the constitutional regime of the State's financial activity, which imposes a series of requirements, limits and assumptions on the power to “detribute”. Having established the normative parameters of validity and control of tax benefits, we then set out to promote a diagnosis of the legality of the Differentiated Tax Regime, especially in the points relating to the requirements of the principle of specific legality, the dictates of the need for prior agreement interfederation of ICMS tax benefits, respect for what is also provided for by the State Constitution, and topics concerning the estimation of the amounts involved as a waiver of RTD revenue, its procedures, transparency and evaluation of results. By way of conclusion, weaknesses and inadequacies are identified in the creation, concession and management of RTDs, notwithstanding the recognition that there have been recent advances, with overcoming some legal problems, but persistence of others, which are subject to course correction . The research was based on the deductive method, with qualitative and exploratory research based on a bibliographical review and analysis of legal and administrative documents, especially procedures for creating RTDs whose access was possible via request for information.The work was also equipped with jurisprudential research, focusing on the decisions of the Federal Supreme Court concerning the matter.
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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