Navegando por Autor "Ferreira, Luciano Cavalcante de Souza"

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A competência estadual do ITCMD e o Supremo Tribunal Federal: impacto do RE 851108/SP na tributação subnacional
(Centro Universitário do Estado do Pará, 2023) Corrêa, Antonio Rezende dos Santos; Santos, Matheus Hollanda dos; Ferreira, Luciano Cavalcante de Souza; http://lattes.cnpq.br/5475231517227221
The present work aims to verify the impact caused by the decision of the Federal Supreme Court in Extraordinary Appeal no. 851.108/SP, which determined the inability of the States to institute the collection of ITCMD in the cases set out in art. 155, §1º, III. Furthermore, an analysis of the incidence of ITCMD is carried out, as set out in the Federal Constitution of 1988 and Law 5,529/89 of the State of Pará, unraveling its characteristics and incidence hypotheses. Therefore, regarding RE 851.108/SP, this work details the votes of the STF Ministers in order to demonstrate their understanding on the topic. In view of this, a parallel is drawn between the decisions of RE no. 851.108/SP (ITCMD) and RE 191.703 (IPVA), with the purpose of distinguishing the treatment given by Ministers regarding the analysis of taxes. Finally, this academic work presents a critique of the impact and negative consequences caused by the STF's decision on the national tax system, highlighting social inequality and violating the principles that govern tax law.
A reforma tributária e o pacto federativo: uma análise à configuração do comitê gestor do IBS
(Centro Universitário do Estado do Pará, 2024) Silva, Jackline Beatriz da; Ferreira, Luciano Cavalcante de Souza; http://lattes.cnpq.br/5475231517227221
This article seeks to analyze Constitutional Amendment n°. 132/2023 and the preservation of the Federative Pact, focusing on the construction of the IBS Management Committee. The objective of the research is to investigate the impact that the new normative provision will have on the Federative Pact, aiming to contribute to the understanding of the new Brazilian Tax System; in addition to addressing the importance of Federalism in tax legislation, highlighting the fiscal autonomy of municipalities. In this study, proposed Constitutional Amendments are discussed, such as PEC n°. 110/2019, and the changes foreseen in EC n°. 132/2023, which impacts the collection and distribution of taxes, considering OECD recommendations and research carried out by IPEA. In short, it evaluates the role of the IBS Management Committee, which reveals the complexities of tax management shared between the Union, States and municipalities. The research concludes that although the need for a less bureaucratic Tax System is evident in Brazil, the models that form the Tax Reform harm, to a certain extent, the autonomy of municipalities. It stands out as a study of a theoretical nature, with a qualitative approach and exploratory objectives. The method used is hypothetical-deductive through bibliographical and legislative research.
As taxas de fiscalização de recursos minerários: quem exerce o poder de polícia sobre a mineração?
(Centro Universitário do Estado do Pará, 2023) Cabral, Ítalo George Pinho; Maria, Savio Henrique Oliveira; Ferreira, Luciano Cavalcante de Souza; http://lattes.cnpq.br/5475231517227221
This article addresses the complex issue of the Mineral Resources Inspection Fee (TFRM), charged by Brazilian States to enable research in the mining sector. The contextualization of the topic highlights the economic relevance of mining activities and the need for inspection to ensure compliance with environmental and mining legislation. The research problem centers on the legality of this fee, considering the alleged collection nature and possible consequences for other federative entities. The hypothesis suggests that the creation of taxes may represent an extrapolation of state powers, configuring a possible distortion of the tax nature. The general and specific objectives seek to identify the legality of the collection of TFRM by the States and analyze the position of the Federal Supreme Court in this context. The justification for this research stands out due to the importance of the topic for the national legal and economic scenario, considering the impacts on mining companies, environmental management and public revenue. Finally, it was concluded that The methodology adopted comprises an in-depth analysis of doctrine, legislation and jurisprudence, aiming to offer a significant contribution to the understanding of the constitutionality of the TFRM created by the States.
ICMS verde: um estudo sobre a adequação dos seus indicadores à sustentabilidade amazônica
(Centro Universitário do Estado do Pará, 2016) Ferreira, Luciano Cavalcante de Souza; Tupiassu, Lise Vieira da Costa; Gros-Désormeaux, Jean-Raphaël; http://lattes.cnpq.br/5599627735526045; Fischer, Luly Rodrigues da Cunha; http://lattes.cnpq.br/5038078976448551; Fonseca, Luciana Costa da; http://lattes.cnpq.br/3383269305393137
The present research analyses the results of public policies of ICMS Verde at Pará State (Brazil), which has as its legal goal the larger distribution of ICMS shares to those cities that reduce the incremental deforestation rates in its territories under the forest sustainability perspective. It has been identified that ICMS Verde resources repatriation has, during the years 2014 to 2016, been contradictory to the policies goals, as many cities are ranked among the largest deforestation entities in the Amazon, such as Altamira, and, also, as the main beneficiary of the benefit. Per the analyzed perspective, it has been considered that such paradox can be explained by comprehending that indicators of such public policy are not capable to earn the qualitative relation between the action/pressure from human beings and their impacts on the forest, having as a key element the territory conflict amid protected areas and subsidence. By using the PSR Model, it is possible to conclude that larger ICMS resources passes through to cities, as a State response against deforestation happen in a separated route form the objectives of the forest sustainability public policy.
O uso da energia solar fotovoltaica e o pagamento por serviços ambientais
(Centro Universitário do Estado do Pará, 2022) Oliveira, Eduardo Couto Santos de; Azevedo, Sara da Silva; Ferreira, Luciano Cavalcante de Souza; http://lattes.cnpq.br/5475231517227221
This research analyzes the production and use of photovoltaic solar energy and the transition period regarding the time of payment of tariff components levied on the amount of surplus energy transferred to the local distributor provided for in Law 14.300/2022, under the prism of Law 14.119/ 2021, and thus identify it as a payment for environmental services (PES) policy. In view of this, we seek to conceptualize sustainability and its dimensions and explain the PES modalities, demonstrating its importance as a necessary public policy for the construction of a sustainable society. From this, it will be demonstrated that the installation of photovoltaic panels for transforming sunlight into electricity is a sustainable practice beneficial to the environment, and for this reason it should be considered as an environmental service capable of providing some type of payment to its user.