The Federal Constitution provides for the Brazilian State to induce the equitable social and economic development of its territories, being able to use the institution of tax incentives for companies in a costly way, that is, through counterparts to achieve this objective. Therefore, these counterparts link the tax incentive and at the same time represent indirect government spending in the form of waived tax revenue. This article aims to find out how to improve external control and encourage social control in monitoring tax revenue waivers granted to private companies through counterparts for regional development. The applied method was the deductive one with legislative and bibliographical research of national and international authors. One comes to the conclusion that, among other measures, it is necessary to strengthen transparency with the availability of individualized information by companies benefiting from counterparts, deadlines, monitoring of goals by the responsible bodies, etc. All in a simple, open and accessible way to external and social control.
{"title":"Transparência e controle dos incentivos fiscais concedidos mediante contrapartidas com a finalidade de desenvolvimento socioeconômico regional","authors":"S. Vendramin","doi":"10.52028/mpcpa01-art08","DOIUrl":"https://doi.org/10.52028/mpcpa01-art08","url":null,"abstract":"The Federal Constitution provides for the Brazilian State to induce the equitable social and economic development of its territories, being able to use the institution of tax incentives for companies in a costly way, that is, through counterparts to achieve this objective. Therefore, these counterparts link the tax incentive and at the same time represent indirect government spending in the form of waived tax revenue. This article aims to find out how to improve external control and encourage social control in monitoring tax revenue waivers granted to private companies through counterparts for regional development. The applied method was the deductive one with legislative and bibliographical research of national and international authors. One comes to the conclusion that, among other measures, it is necessary to strengthen transparency with the availability of individualized information by companies benefiting from counterparts, deadlines, monitoring of goals by the responsible bodies, etc. All in a simple, open and accessible way to external and social control.","PeriodicalId":43013,"journal":{"name":"Revista do Servico Publico","volume":"35 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83128130","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This article aims, through analysis of judicial decisions and bibliographic review, to investigate aspects about constitutive prescription in external control processes, based on the principle of legal certainty. As the Supreme Court decided on the statute of limitations for executing a title based on a decision by the Courts of Auditors (Topic 899 of General Repercussion), it is important to discuss the extent to which the legal foundations that supported this understanding are equally valid for the purposes of constitutive prescription, which precedes the formation of the executive title itself. Decisions handed down in mandatory actions reveal that the Supreme Court has used a systematic and combined interpretation of Law n. 9.873/99, of Law no. 8.443/92 and the understanding obtained in RE 636.553 (Topic 445 of General Repercussion) as a normative basis for declaring the prescription of the sanctioning and indemnifying claim of the Federal Court of Accounts. While, in Direct Actions of Unconstitutionality, it considered that the States have competence to supplement the constitutional model of external control, including in terms of prescription, provided that they observe the “federal model”. Considering this context, everything leads to the belief that the normative parameter currently adopted in relation to the TCU processes will also apply to the actions established by the other Courts of Accounts, preferably based on a specific law within the scope of each federated States.
{"title":"Da prescrição nos processos de controle externo à luz da jurisprudência do STF: reflexos na pretensão constitutiva e na pretensão executória","authors":"Thiago Pinheiro Lima","doi":"10.52028/mpcpa01-art11","DOIUrl":"https://doi.org/10.52028/mpcpa01-art11","url":null,"abstract":"This article aims, through analysis of judicial decisions and bibliographic review, to investigate aspects about constitutive prescription in external control processes, based on the principle of legal certainty. As the Supreme Court decided on the statute of limitations for executing a title based on a decision by the Courts of Auditors (Topic 899 of General Repercussion), it is important to discuss the extent to which the legal foundations that supported this understanding are equally valid for the purposes of constitutive prescription, which precedes the formation of the executive title itself. Decisions handed down in mandatory actions reveal that the Supreme Court has used a systematic and combined interpretation of Law n. 9.873/99, of Law no. 8.443/92 and the understanding obtained in RE 636.553 (Topic 445 of General Repercussion) as a normative basis for declaring the prescription of the sanctioning and indemnifying claim of the Federal Court of Accounts. While, in Direct Actions of Unconstitutionality, it considered that the States have competence to supplement the constitutional model of external control, including in terms of prescription, provided that they observe the “federal model”. Considering this context, everything leads to the belief that the normative parameter currently adopted in relation to the TCU processes will also apply to the actions established by the other Courts of Accounts, preferably based on a specific law within the scope of each federated States.","PeriodicalId":43013,"journal":{"name":"Revista do Servico Publico","volume":"91 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76059728","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-27DOI: 10.21874/rsp.v73.i4.7826
Victor Schmidt Comitti
{"title":"Breve nota sobre o número de usuários da RSP segundo o Google Analytics","authors":"Victor Schmidt Comitti","doi":"10.21874/rsp.v73.i4.7826","DOIUrl":"https://doi.org/10.21874/rsp.v73.i4.7826","url":null,"abstract":"","PeriodicalId":43013,"journal":{"name":"Revista do Servico Publico","volume":"1 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68701805","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-27DOI: 10.21874/rsp.v73.i4.4746
Helena Kuerten de Salles
{"title":"Análise do Poder Executivo do Estado de Santa Catarina na perspectiva de gênero: qual o lugar das mulheres?","authors":"Helena Kuerten de Salles","doi":"10.21874/rsp.v73.i4.4746","DOIUrl":"https://doi.org/10.21874/rsp.v73.i4.4746","url":null,"abstract":"","PeriodicalId":43013,"journal":{"name":"Revista do Servico Publico","volume":"1 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47309069","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-27DOI: 10.21874/rsp.v73.i4.7416
Eduarda Miller de Figueiredo, Giovana Cavaggioni Bigliazzi, Arthur Sadami
{"title":"Uma análise do antimilagre brasileiro: interpretação das mudanças estruturais no Brasil (2004-2011)","authors":"Eduarda Miller de Figueiredo, Giovana Cavaggioni Bigliazzi, Arthur Sadami","doi":"10.21874/rsp.v73.i4.7416","DOIUrl":"https://doi.org/10.21874/rsp.v73.i4.7416","url":null,"abstract":"","PeriodicalId":43013,"journal":{"name":"Revista do Servico Publico","volume":"1 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68702205","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-27DOI: 10.21874/rsp.v73.i4.6191
Rodrigo Nobre Fernandez, Alex Felipe Rodrigues Lima, G. Teixeira
{"title":"Concessões e crescimento econômico uma análise para o Rio Grande do Sul","authors":"Rodrigo Nobre Fernandez, Alex Felipe Rodrigues Lima, G. Teixeira","doi":"10.21874/rsp.v73.i4.6191","DOIUrl":"https://doi.org/10.21874/rsp.v73.i4.6191","url":null,"abstract":"","PeriodicalId":43013,"journal":{"name":"Revista do Servico Publico","volume":"1 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68702176","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-27DOI: 10.21874/rsp.v73.i4.5420
Elaine Cristina De Oliveira Menezes, F. Raupp, Paula Chies Schommer, R. D. De Bona, Arlindo Carvalho Rocha
{"title":"Limites do orçamento público brasileiro nas dimensões econômico-financeira e sociopolítica","authors":"Elaine Cristina De Oliveira Menezes, F. Raupp, Paula Chies Schommer, R. D. De Bona, Arlindo Carvalho Rocha","doi":"10.21874/rsp.v73.i4.5420","DOIUrl":"https://doi.org/10.21874/rsp.v73.i4.5420","url":null,"abstract":"","PeriodicalId":43013,"journal":{"name":"Revista do Servico Publico","volume":"1 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68702158","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-27DOI: 10.21874/rsp.v73.i4.4612
Dayse Karenine de Oliveira Carneiro, Gislayne da Silva Goulart, Rafael Barreiros Porto
{"title":"Big Data in the Brazilian public health sector concept, characteristics, benefits, and challenges","authors":"Dayse Karenine de Oliveira Carneiro, Gislayne da Silva Goulart, Rafael Barreiros Porto","doi":"10.21874/rsp.v73.i4.4612","DOIUrl":"https://doi.org/10.21874/rsp.v73.i4.4612","url":null,"abstract":"","PeriodicalId":43013,"journal":{"name":"Revista do Servico Publico","volume":"61 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68702102","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-27DOI: 10.21874/rsp.v73.i4.7625
Rafael Parfitt, Antonio Daniel Caluz
{"title":"Community-based health intervention and suicide prevention evidence from Brazil","authors":"Rafael Parfitt, Antonio Daniel Caluz","doi":"10.21874/rsp.v73.i4.7625","DOIUrl":"https://doi.org/10.21874/rsp.v73.i4.7625","url":null,"abstract":"","PeriodicalId":43013,"journal":{"name":"Revista do Servico Publico","volume":"1 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68702225","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
É notório o avanço do Estado quanto aos meios adequados de solução de conflitos. O que em princípio era concebido como alternativa para os múltiplos atores judiciários, passou a ser critério conforme o caso concreto. Nesse cenário, o presente artigo dialoga, a partir de revisão narrativa de literatura, sobre o novo paradigma processual brasileiro, compreendendo-o enquanto ressonância das transformações sociocomunitárias contemporâneas. Inferiu-se que a Política Judiciária Nacional de Tratamento Adequado dos Conflitos de Interesses vai ao encontro das demandas societárias pela construção de uma nova mentalidade em que se efetive o acesso à justiça e a uma cultura de paz.
{"title":"ACESSO À ORDEM JURÍDICA JUSTA","authors":"Germanne Patricia Nogueira Bezerra Rodrigues Matos, Rodrigo Nogueira Bezerra Rodrigues Matos","doi":"10.54275/raesmpce.v14i02.241","DOIUrl":"https://doi.org/10.54275/raesmpce.v14i02.241","url":null,"abstract":"É notório o avanço do Estado quanto aos meios adequados de solução de conflitos. O que em princípio era concebido como alternativa para os múltiplos atores judiciários, passou a ser critério conforme o caso concreto. Nesse cenário, o presente artigo dialoga, a partir de revisão narrativa de literatura, sobre o novo paradigma processual brasileiro, compreendendo-o enquanto ressonância das transformações sociocomunitárias contemporâneas. Inferiu-se que a Política Judiciária Nacional de Tratamento Adequado dos Conflitos de Interesses vai ao encontro das demandas societárias pela construção de uma nova mentalidade em que se efetive o acesso à justiça e a uma cultura de paz.","PeriodicalId":43013,"journal":{"name":"Revista do Servico Publico","volume":"255 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82939693","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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