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

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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)
Reconhecimento do hospital veterinário da UFPA como ator institucional voltado à proteção da fauna silvestre da área endêmica Belém
(Universidade Federal do Pará, 2023-04-28) GÓES, Lília Nazaré Limão Barros de Oliveira; FISCHER, Luly Rodrigues da Cunha; http://lattes.cnpq.br/5038078976448551; https://orcid.org/0000-0002-1662-8703
This professional master's study proposes to present the possibility of including the Veterinary Hospital (HV) of UFPA, belonging to the category hospital for wild animals, in the list of establishments described in the fauna protection structure recognized in Brazil. In order to demonstrate how you can obtain recognition and regularization as a wildlife rehabilitation establishment with environmental agencies. It presents, for the composition of the present study, a technical note that brings the history of the foundation of the HV, its legal nature and purposes of action; the normative frameworks that subsidize the performance of veterinary hospitals in Brazil and adaptation to fauna protection standards; the challenges for it to be recognized as a category of establishment for the use and management of wild fauna; and the way in which the HV should be structured in the administrative organization of UFPA. Action-research was used as a method, developed through the collection of data regarding the Hospital scenario, the interpretation of its challenges and the observation about the possibility of adapting to the norms for the protection of the Brazilian fauna, such as Normative Instruction nº 07/2015 of IBAMA and Resolution n° 489/2018 of CONAMA. Furthermore, the importance of resolving the problem of its still non-compliance with one of the categories of use and management of wild fauna present in the aforementioned regulations is justified. It concludes that there was no provision in the environmental legislation for the wild animal hospital category to which the HV belongs, but such a challenge does not prevent its regularization from occurring, so that it can perform its functions freely and with support regarding the necessary care for wild fauna, mainly from degraded areas such as the Belém Endemic Area. Reflecting, therefore, its environmental regularization, a way for UFPA to contribute more and more with a service of social, environmental and animal relevance.
Acesso aberto (Open Access)
A fiscalização como instrumento de mitigação dos impactos ambientais na extração de minério agregado à construção civil: estudo sobre a exploração do seixo no município de Ourém/Pa
(Universidade Federal do Pará, 2023-06-06) CAVALCANTE, Wanderson Marques; TEIXEIRA, Eliana Maria de Souza Franco; http://lattes.cnpq.br/5865287894194983; https://orcid.org/0000-0002-7979-2404; BENATTI, José Heder; http://lattes.cnpq.br/6884704999022918
The aforementioned research starts from the academic reflection of a citizen and countryman who experienced and still experiences the challenges of the researched place, the municipality of Ourém/PA, located in the Microregion of Guamá, in the northeast of Pará, about 150 km from the capital Belém. We investigate the environmental, social and economic impacts in their multiple aspects, caused by the exploitation of aggregate ores for civil construction, also known as non-metallic ores, such as: sand, pebbles and gravel. The study area of the research analyzed the exploitation of the ore known as pebble, which is used in civil construction works, this ore explored in the city of Ourém/PA, which is one of the main municipalities for sand and pebble exploration in the State of Pará. It is noteworthy that the extraction of pebble ore, widely used in civil construction in the Guajará Integration Region (Belém, Ananindeua, Marituba, Benevides and Santa Bárbara do Pará) has not received the deserved attention of public, private and research entities. academic, even though it is considered one of the most important ores for the Brazilian mineral sector in the field of civil infrastructure, which, due to the large volume, has sensitive consequences for the local socio-environmental context. In this sense, we seek to investigate whether the licensing and supervision of the municipality for this type of ore is efficient, considering that the municipality is the public entity responsible for licensing and inspection. As a methodology, the deductive method was used, using a reasoning that starts from a singular or particular premise for more general reflections. In the research, the study of the bibliographical, legislative and jurisprudential correlated to the subject was used. We sought to understand the relationship between the municipal inspection activity and the environmental consequences experienced by the exploited surroundings. The conclusion is that the action of the municipal public power falls short of the need, and the environmental impacts are an externality that will be left to society to solve.
Acesso aberto (Open Access)
Warao mulheres em deslocamento: um estudo sobre a política pública de acolhimento de indígenas refugiadas em Belém-Pa nos anos de 2017 a 2021
(Universidade Federal do Pará, 2023-08-07) ANDRADE, Vívian Lis Paes de Freitas; SMITH, Andreza do Socorro Pantoja de Oliveira; http://lattes.cnpq.br/1050234621474472
The Warao people, forced to move due to several events that occurred in their territory of origin, started to cross the border from Venezuela to Brazil in 2014, entering the country through the northern region. In Belém, the first group arrived in July 2017. From there, it was possible to observe a continuous and growing flow of displacements of Warao indigenous people to the municipality. In this scenario, the Warao women stand out, who, on the one hand, arrive largely vulnerable, due to the articulation between ethnicity and gender, which can be viewed from an intersectional approach, and on the other hand, assume the protagonism that determines their experiences in the context of displacement. Vulnerabilization and protagonism, therefore, justify the gender focus attributed to the research. Therefore, the positive action of public authorities is imperative, through the implementation of public policies that are really effective and adequate for indigenous women. In this perspective, the present work aims to analyze to what extent the public policy for the reception of indigenous refugees implemented in Belém is adequate to the ethnicity and gender condition of the Warao women. Thus, we sought to identify who the Warao are and the context of forced displacement they experience; to analyze the categories of ethnicity and gender, from an intersectional approach, the situation of vulnerability and protagonism and crafts as a resistance practice of the Warao women; demonstrate the relationship between the State and national indigenous peoples and the Warao ethnic group and the contexts of violence in which they are inserted; and analyze Vivir Bien as a parameter for a public policy of adequate reception for Warao women, from a decolonial perspective, and the role of the prior consultation protocol as an instrument to decolonize public policy. About methodology, a decolonial methodological path was adopted, with a qualitative approach, with a bibliographic and documentary research design. Finally, it was understood that it is necessary to decolonize the public reception policy, and this is done through the prior consultation protocol. With the results of the research, a product for practical intervention was presented, which was the course entitled “Warao women and municipal public policies: a necessary dialogue on migration, ethnicity and gender in the service flows in Belém-PA”, aimed at professionals who work in the care of the Warao people in Belém. Then, the intervention was carried out, as a strategy for the impact of the product on society.
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)
Alimentação adequada e saudável no campus Belém da Universidade Federal do Pará: estudo de caso das ações e programas institucionais voltados para alunos e servidores
(Universidade Federal do Pará, 2023-08-16) SOUSA, Tanha Charle Santa Rosa de; FISCHER, Luly Rodrigues da Cunha; http://lattes.cnpq.br/5038078976448551; https://orcid.org/0000-0002-1662-8703
The right to food is inherent to the human being, therefore inalienable and independent of any legislation. However, the recognition of this right in norms, agreements, declarations and other instruments is important to ensure its enforceability by the holders and compliance by the State. In 2014, the Ministry of Health updated the new version of the Food Guide for the Brazilian Population, which is one of the national strategies to promote adequate and healthy food that integrates the National Food and Nutrition Policy, aiming to provide individuals and the community with dietary practices appropriate. In this context, the University Restaurant (RU) is an environment conducive to the promotion of adequate diets and the development of healthy eating habits, a precept that should be extended to all places authorized to offer food to the academic community. Thus, the research problem arises: how, at the Federal University of Pará, are actions aimed at encouraging and controlling adequate nutrition offered to students and civil servants, with the aim of developing healthy eating habits? Thus, the general objective of the work is to analyze how UFPA develops actions and programs to encourage and control an adequate and healthy food for students and employees at the Campus of Guamá in Belém, having as a parameter of analysis the national and institutional guidelines for the development of healthy eating habits. Thus, once the case was defined and the field delimited, the research carried out was of a mixed type, based on multiple case study techniques in a quantitative and qualitative approach, in which a bibliographic and documental survey was carried out. Then, a deductive diagnostic analysis of the case was carried out from the bibliographical and documental landmarks based on the interpretation of the data. In this way, the research verified how UFPA promotes programs and actions to promote adequate and healthy eating by the community of students and civil servants, having as an analysis criterion the guidelines of: WHO, the Food Guide for the Brazilian population (2014), the National Food and Nutrition Policy, the National Food and Nutrition Security System, the National Food and Nutrition Security Policy, the National Student Assistance Program and the Integrated Attention Subsystem to Server Health. The product of the master's final work is a case study with the presentation of a Diagnostic Report and a scientific article.
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)
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)
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.
Desconhecido
Desmatamento na Amazônia e a atuação do Ministério Público Federal: análise da eficácia jurídica do projeto Amazônia protege no estado do Pará
(Universidade Federal do Pará, 2023-06-06) GOMES, Márcio Nunes; BENATTI, José Heder; http://lattes.cnpq.br/6884704999022918
This research deals with the role of the Federal Public Ministry of Pará in combating irregular deforestation in the Amazon from 2016 to 2022 within the scope of the Amazônia Protege Project. Launched by the Federal Public Ministry (MPF) in 2017, with the objective of combating the illegal deforestation that occurred from 2016 and curbing other illegal activities in the Brazilian Amazon, the Amazônia Protege Project (PAP) involves a series of actions, including investigations, operations inspection and cooperation with other government agencies. Therefore, it is a case study, focusing on examining the Project, the proposed actions, the procedures used, verifying whether there is legal effectiveness in the results achieved by December 2022 and its relationship with climate litigation. From this study, a consistent and systematic Diagnostic Report was presented at the end with a proposal for improvements regarding the PAP of the Federal Public Ministry. The fight against irregular deforestation in the Amazon by the Amazônia Protege Project brings with it the ideas of sustainable exploration, more effective environmental inspection, and changes in paradigms in the legal field. The aim is to assess whether the Project contributes to reducing deforestation and whether it can be seen as strategic environmental litigation. A descriptive case study is adopted as a methodology, defining the sampling used, that is, the MPF database of processes related to Amazônia Protege, from 2016 to 2022 in the state of Pará, with preparation and collection of primary data, compilation bibliographical information, analysis of the result of the actions until December 2022 with presentation of the intervention report, relating cause and effect between the propositions discovered, issuing suggestions or recommendations that may contribute to greater legal effectiveness and emphasizing practices that deal with the promotion of initiatives aimed at the sustainable balance of the environment, thus guaranteeing the observance of an exploration model whose thesis is to prove that the best solution for everyone is still to maintain the preservation of the Amazon forest.
Desconhecido
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.
Desconhecido
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.
Desconhecido
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.
Desconhecido
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.
Desconhecido
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.
Desconhecido
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.
Desconhecido
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.
Desconhecido
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.
Desconhecido
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.
Desconhecido
“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.