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Item Gerenciamento da informação aplicado ao sistema de seleção de contribuintes no âmbito da fiscalização: estudo de caso Administração Tributária Mineira(Fundação João Pinheiro, 2009-08-21) Vieira, Maria da Conceição Soares; Oleto, Ronaldo Ronan; http://lattes.cnpq.br/6010045309331881; Carneiro, Ricardo; http://lattes.cnpq.br/6739881018308220; Dolabela, Regina FróesThis work deals with the management of information applied to the taxpayers selection system on tax agency of Minas Gerais State called Secretaria de Estado de Fazenda de Minas Gerais. The tributary administration of Minas Gerais State, like the other states, aims to achieve satisfactory levels of compliance with tax obligations provided by law, to guarantee the revenues necessary to the state public accounts balance. The efficiency of management methods and the procedures used in tax planning requires modern techniques of taxpayers selection – supported by objective criteria - and a database. The monitoring of taxpayers with respect to the compliance with tributaries obligations through these resources allows the discovery of tax evasion. Studies evidence a direct relation between the use of tributaries information and the increase of the control of taxpayers by the taxes agencies. The policies of modernization adopted by the tributary administration of Minas Gerais State seek to develop mechanisms and solutions to obtain and exchange information. The large volume of tax information resulting from such practices should be organized and managed to achieve the desired objectives. The model of information management proposed by Davenport (1998) and the theoretical model of taxpayers selection were used as reference. The theoretical model of taxpayers selection was built from technical and objective criteria and from a basis of tax, fiscal and economic information, considered important by the technical literature and obtained by exploratory and documentary research. The case study was the method used to analyze the process of taxpayers selection made by managers and directors of the tax agency of Minas Gerais State, responsible and / or participants in the fiscal planning. Through a semi-structured questionnaire, the research aimed to know the selection systematic used and the management information concerning to the determination of requirements and use of information in the process. The results demonstrated that, currently: the selection process is not fully structured in the Tax Agency and not based on objective and well defined selection criteria; the database does not provide, adequately, the monitoring of taxpayers and the identification of tributary legislation violation; and the tributary administration of Minas Gerais State needs a model for managing information properly structured and systematized, especially to attend the selection process. Thus, this work aims to contribute for the reformularization of taxpayers selection process through a proposal of selection and management information guidelines model that enables the tributary administration to increase its ability to meet legal obligations and the aspirations of the community.Item Orçamento impositivo e emendas parlamentares individuais: uma análise das implicações da adoção da Emenda Constitucional nº 96/2018 pelo estado de Minas Gerais(Fundação João Pinheiro, 2021-03-18) Castro, Barbara Mendes de; Ferreira Júnior, Silvio; Carneiro, Ricardo; http://lattes.cnpq.br/6739881018308220; Carneiro, Ricardo; Ferreira Júnior, Sílvio; Pereira, José Roberto; Silva, Gustavo MeloIn Brazil, although most expenses are mandatory, the doctrine characterizes the public budget as merely authoritative, since, with regard to discretionary expenses, there is no guarantee of its realization. The ample actions taken in order to make the public budget more flexible and the political competition in the power relations that surround it, end up frustrating its real role in the Democratic State. This situation was responsible for generating a debate that culminated in recent constitutional changes, at the federal and state levels, related to individual parliamentary amendments. Therefore, this research aims to examine, based on the power relations between Executive and Legislative, the discretionary nature of the budget and its execution perspective, how the individual amendments’s mandatory budget has affected the distribution and implementation of the amendments of this category, in the state of Minas Gerais. To this end, a quantitative analysis of the authorized credit’s distribution and the amendments budget’s execution was carried out among parliamentarians in that state. In order to support the analysis, a wide bibliographic and documentary review of the themes brazilian institutional environment; the role of parliamentary amendments in coalition presidentialism;the dynamics of the public budget in the country - before and after the 1988 Constitution -; the discretionary nature of the annual budget, as well as the mandotory budget’s adoption proposals by the Union and the state of Minas Gerais was made. As a result, it was found that, in general, the mandatory budget was able to reduce the unpredictability of the execution of individual amendments.Item Tomada de contas especial : análise da efetividade do instrumento aplicada ao caso de Minas Gerais(Fundação João Pinheiro, 2013-04-18) Quintão, Cynthia Magalhães Pinto Godoi; Carneiro, Ricardo; http://lattes.cnpq.br/6739881018308220; Carneiro, Ricardo; Costa, Bruno Lazzarotti Diniz; Rocha, Heloísa Helena NascimentoIn the context of the (current) administration, the State must assume an ever more legitimate, transparent, efficient and accountable, with the adoption of institutionalized controls constantly improved, serving at the same time as limiting the activities of agents and as a thermometer of democracy in a given society, be true shield corruption and misconduct, with a constitutional duty to be accountable as a major obligations that are imposed on the public officer. Noteworthy are the Courts of Auditors (TC) with the constitutional authority of administrative and financial oversight of government actions (MORAES, 2008), competing them, including monitoring the application of any funds transferred by the corresponding entities by agreement and apply those responsible in case of illegality or irregularity expense accounts, the penalties provided by law. Moreover, the federal aspect, proposed by the 1988 Constitution, has structured a system of division of powers, through a series of activities shifted to the local level, in order to provide more efficient public spending and give rise to more responsiveness and accountability (NÓBREGA, 2011), extending the capability of spending by municipalities (PRADO, 2003 a) and intergovernmental transfers of funds as an important arrangement for their equitable distribution, based on constitutional provisions, statutory or voluntary. Whereas the Constitution refers to the control of voluntary transfers, the Court of Accounts of the Union and the States, who have the competence to supervise the municipalities, under Articles 75 and 31, both of the Magna Carta, assume this role using control mechanisms, among which, a little known, is taking special accounts (tce), with the goal of protecting the public treasury and the agents responsible embezzlers of public funds. Under the aspect of control and accountability for acts of public officials against his duty to account for funds transferred by voluntary transfers (covenants), it is intended to study tce, structured in six chapters, check whether it is an instrument of control effective accountability of public agents causing damage to the treasury, within Minas Gerais, as irregularities in accountability agreements signed with municipalities, and their consequences in administrative, civil, criminal and electoral. Through literature, documentary and exploratory, it was possible to delay the adoption of the instrument by tce Executive Mining and processing delays at the Court of Auditors (TCEMG), weakening accountability objectified by the instrument, which points to little or no effectiveness as the accountability of public officials with the duty of responsibility in covenants. Nevertheless, the work highlights the importance of the instrument and the need to make it faster as exceptional mechanism of control.Item Análise da eficácia dos gastos com saúde nos municípios de Minas Gerais e dos pareceres do TCEMG(Fundação João Pinheiro, 2020-04-30) Duarte, Luiza Amâncio Ferreira; Ferreira, Frederico Poley Martins; http://lattes.cnpq.br/1448397981510363; Ferreira Júnior, Sílvio; http://lattes.cnpq.br/7789533222493903; Ferreira Júnior, Sílvio; Ferreira, Frederico Poley Martins; Wanderley, Claudio Burian; Pinto, Luciana Moraes Raso SardinhaStarting with decentralization and fiscal autonomy instituted in Brazilian states and cities by the Federal Constitution of 1988, a whole normative apparatus was consolidated aiming to assure the sub-national parties in applying public resources in health actions and services, culminating in the Complementary Law number 141 of January 13, 2012, which regulates paragraph 3 of the Constitution’s article 1988, when discoursing on minimum values to be applied annually be the Union, States, Federal District, and Cities in Public Health Actions and Services, tying income and expenses to these expenses. Cities are required to apply at least 15% of their own municipal resources in health actions and services, and the State’s Courts of Auditors, as well as external control institutions, have to aid the Legislative Power on the inspection of the fulfillment of this requirement. However, according to the analysis made by the inspection organ of the cities accountabilities, the focus is in the conformity regarding the application of at least the minimum percentage required, not taking into account other aspects of the municipal profile, such as the quality of the expense, differences in socioeconomic profiles, or health needs, for example. Previous analyses of opinions emitted by the Minas Gerais Court of Auditors regarding the application of the State’s cities own resources allows to detect absence of clarity and objectiveness regarding the criteria established by the inspecting organ. Previous poll of the emitted opinions up to the beginning of this research indicates that, basically, these opinions analyze if the applied percentage was greater or equal to the required minimum, whereas many cases still use the insignificance principle to approve some municipal bills that present percentages below, but not far, from the required minimum. Thus, two main questions motivate the development of this research: (1) how did the institution of mandatory application of own resources shape the municipal managers behavior in applying their resources in levels proportional to their specific needs in their health system? (2) How did the results of the opinions emitted by the TCEMG - notedly regarding the cities that applied own resources below the minimum required by law - present themselves coherent to the socioeconomic profiles and health needs? Regarding this paper’s contribution to the reflection on the theme, as well as for the work of legislators and public managers, including the Court of Auditors of the State of Minas Gerais, this paper’s objective is to highlight the importance of considering a wider spectrum of information of the municipal profiles, when analyzing the percentage of resources applied in the health system. The quantitative method approach involved crossing municipal data on the percentage of own resources applied to health actions and services with data on the city’s profile, such as GDP per capita, the population percentage that is poor, and levels of necessity in health. Furthermore, the method involved crossing the applied percentage with the existing municipal coverage of HR professionals in the health system, as well as estimates of possible coverage expansion., especially in those cities that failed to apply at least the minimal 15%. Amongst the obtained results, disparate situations were observed, such as cities that failed to apply the minimum required by the constitution, but are characterized as valid due to the low percentage of the population that is poor, high GDP per capita and low need in the health system, while the other group of cities showcase high necessities in healthcare , high percentage of poor population, and low GDP per capita, but who apply percentages of own resources close to the legal required minimum. These evidences allows to conclude that current legislation, as well as external control, limit themselves on encouraging cities to apply their resources in levels close to the minimum required by law, not having a mechanism that can stimulate cities in worse healthcare condition and poverty to apply their resources in levels proportionally higher, while cities in more favorable conditions of healthcare and economic port are obligated to apply resources on the required percentage when, apparently, a smaller contribution would suffice.Item Compras Públicas Sustentáveis: o processo de implantação no Estado de Minas Gerais(Fundação João Pinheiro, 2012-03-30) Mendonça, Ricardo Almeida Marques; Cruz, Marcus Vinícius Gonçalves da; http://lattes.cnpq.br/3678172153181366; Cruz, Marcus Vinicius Gonçalves da; Teodósio, Armindo dos Santos de Sousa; Sardinha, Luciana RasoThe present thesis aims to identify the factors that have motivated the implementation of sustainable procurement by the Government of Minas Gerais, with a focus on institutional theory. A descriptive-qualitative research was carried out, using a single case study, literature research, document analysis, observation and conducting half-structuralized interviews. To enlarge the scope of this research, it was necessary to conceptualize the term sustainable development by the historical perspective of its emergence in the global government agenda. Under this focus, it was analysed the state's role as an agent of environmental regulation and the various instruments available to them to execute the public environmental management, among which the sustainable procurement. In this context, it was made an analysis of the Brazilian norms that support the achievement of sustainable procurement by the Government. From the case study of the implementation of sustainable procurement by the Government of Minas Gerais, were observed, as institutional forces, actors such as ICLEI-LACS, Fundação Getulio Vargas, and DEFRA. Also, it was identified the preponderance of coercive mechanisms, such as the execution of "GES" and "Acordo de Resultados", as well as leadership and circumstances relating to the "myths and ceremonies" in the process of implementation of sustainable procurement by the Government of Minas Gerais, one of the pioneers among the federal units to implement a policy of sustainable procurement.Item O Programa Nacional de Educação Fiscal: os (des)caminhos de sua implementação em Minas Gerais(Fundação João Pinheiro, 2005-04-29) Iannotti, Diva Maria de Castro; Veiga, Laura da; http://lattes.cnpq.br/7530447934015963; Anastasia, Maria de Fátima Junho; http://lattes.cnpq.br/3594843999144011; Oliveira, Fabrício Augusto de; http://lattes.cnpq.br/7892664942521232El examen del Programa Nacional de Educación Fiscal y la evaluación de su implementación en el Estado de Minas Gerais, constituyen el objeto de este trabajo. El conjunto teórico se basa en el rol del Estado como instrumento de transferencia de renta, recolectando impuestos y usándolos en la atención de las necesidades colectivas. El Programa abarca una amplia área, con énfasis en el ejercicio pleno de la ciudadanía. Busca sensibilizar al ciudadano para la función socio-económica del tributo, llevar conocimiento sobre la administración pública e incentivar el control de la aplicación de los recursos públicos. Prevé que el uso de su operación se dé en los establecimientos de enseñanza, como tema transversal, a ser desarrollado de manera integrada con los contenidos programáticos de los componentes curriculares. Para ello, es fundamental que la Secretaría de Hacienda establezca un convenio con la Secretaría de Educación, organismo que asume la competencia de formular y asegurar el cumplimiento institucional de la educación en el Estado.Item Equilíbrio financeiro e atuarial do Regime Próprio de Previdência Social: contraponto entre o direito ao futuro e a situação dos municípios mineiros(Fundação João Pinheiro, 2015-03-31) Faria, Elisa Teixeira de; Ferreira Júnior, Sílvio; lattes.cnpq.br/7789533222493903; Ferreira Júnior, Sílvio; Costa, Bruno Lazzarotti Diniz; Silveira, Mauro César daThis study aimed to observe and analyze the financial and actuarial sustainability of public servants special social security systems (RPPS) of local governem, in the context of the need for adequacy of public pension systems to demographic and socioeconomic changes. Following the structural reform of the Brazilian social security system, we carried out a comparative statistical data observed between the years 2004 and 2014, in order to ascertain the factors that potentially contributed to the balance or imbalance of the social security system of local civil servants. It approaches the conceptual issues concerning the definition of pension schemes; distinction between general social welfare and public servants pension scheme; presented to the welfare requirements of regularity of RPPS and the role of the Ministério da Previdência as a controler; built an analytical model of statistical data, explaining the importance of the chosen performance indicators for analysis, concomitant presentation of search results; pointing up, then the final considerations that prompt further incursions and reflections on the theme.Item A arrecadação do imposto sobre heranças e doações no Brasil: uma análise da evolução e dos principais aspectos a influenciar seu desempenho de 2002 a 2017(Fundação João Pinheiro, 2019-03-29) Pacheco, Cristiano Scarpelli Aguiar; Wanderley, Cláudio Burian; Ferreira Júnior, Sílvio; Ferreira Júnior, Sílvio; Wanderley, Cláudio Burian; Carneiro, Ricardo; Souza, Carla Cristina Aguilar deIn Brazil, historically, taxation on inheritance and donation has always been extremely irrelevant. Up until 1988 the maximum tax rate allowed was 2%. In that year, the Constitution awarded the Federal Senate the competency to establish a new maximum tax rate, and a rate of 8% was established in 1992. Nevertheless, the average tax rate applied by the federated states has always been around 4%, and not many of them have applied the maximum option offered. However, in the dawn of a new century, even without modifying the central legislation elements that regulate taxation, the federation states have had a large increase in tax revenue from the above-mentioned tax. Between 2002 and 2016 the tax grew 1,529% in nominal terms, 282% in proportion to the GDP and 233% in its relative participation when compared with other taxes of state competency. Moreover, during the economic and fiscal crisis that increased after 2015, for the first time there was a consistent movement for legal change in order to allow for a more expressive collection of the Causa Mortis Property Inheritance and Donation Tax, (ITCD). However, this movement did not succeed, especially after Michel Temer took office as Brazilian president. The option that remained for the federal states was to change their state legislation observing the rules in effect. Since then, 13 Federation states have implemented substantial changes in the ITCD tax rates. It is interesting to notice that, since then and even during a short analysis period, the results have not shown to be expressive, displaying even a nominal reduction in 2017. This paper intends to further investigate the variables which influence the collection of this tax, in an attempt to understand how the evolution of its collection happened, and identify the factors that may have contributed for its expansion. Another line of investigation adopted was to compare the performance of the states along the years and, from the legal changes put in effect recently, try to understand which factors may help explain the observed differences. A literature review was made to find these variables, and economic, political and cultural aspects were identified as being the main elements to explain the differences in tax structures. From this point, and from the data found available, variables that could represent some of these aspects were defined. At the end, variables of economic nature stood out, such as the declared net equity of income tax payers, which is important information that has recently been made available by the Internal Revenue Service. Also, demographic variables were used such as specific mortality rates, and legal changes made after 2015 and deemed to be more relevant were observed. Dispersion graphs, correlation and regression analyses were used to identify the importance of these variables. Lastly, since a large part of the tax calculation base comes from the taxation on urban and rural properties, some observations were made on the existing difficulties regarding the evaluation of these assets.