Navegando por Assunto "Proposta de emenda constitucional"

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    Desoneração fiscal sobre os medicamentos e as propostas de emenda constitucional em trâmite no congresso nacional: uma análise em prol da consolidação do direito fundamental à saúde no Brasil
    (Centro Universitário do Estado do Pará, 2019-06-03) Ayres, Yasmin Corrêa; Pamplona, Karla Marques; http://lattes.cnpq.br/5228348047968891; Silveira, Alexandre Coutinho da; http://lattes.cnpq.br/7902423151331560
    According to the Federal Constitution and the National Tax Code, taxes are compulsory payments made by the taxpayer of a tax obligation, which are totally linked to the human being's need to live in society, since they finance that the human being lives. It turns out that Brazil has one of the highest tax burdens on products, services and other factors, such as medicines. This should be repaired or controlled, with the purpose of preserving the right of access to health of the Brazilian population, given the global nature of the health problems they face, as well as ensuring the existential minimum of each family that uses private health, due to quality of public health. Faced with the constitutional guarantee, both of taxation and the right of access to health, there must be a balance between them, when a fundamental guarantee is violated. In this scenario, it is worth highlighting the actions of the Proposed Amendments to the Federal Constitution that will be cited throughout this monograph, which are being structured so as to include, in the fight against the infamous tax burden on medicines, as well as the guarantee of access to health in Brazil. The research investigates the limits of the tax incidence in the country, to develop forms of relief on essential goods aimed at the achievement of good public and private health management and the global guarantee of access to health.
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    O pacto federativo fiscal brasileiro e a PEC nº 10/2019: uma análise sobre o fortalecimento da autonomia político-financeira municipal
    (Centro Universitário do Estado do Pará, 2019-06-14) Silva, Carolina Lanhellas Mangas da; Pamplona, Karla Marques; Mendes Filho, Sérgio Fiuza de Mello
    The present work aims to analyze the PEC 10/2019 of the Federal Senate in the current context of the Brazilian fiscal federal pact, with a view to its collaboration in strengthening the political-financial autonomy of Brazilian municipalities. Thus, in the first chapter, the autonomy of the municipalities was considered, considering the Federative Fiscal State and the characteristics of the current fiscal federative pact. Then, in the second chapter, the dependence of municipalities on compulsory transfers and constant delays in the transfer of these revenues was presented, according to the current Brazilian fiscal federal pact. Finally, PEC 10/2019 was analyzed on the proposal to authorize the Union to carry out confiscations of the State Participation Fund and the Federal District to pass them on to the municipalities, in the absence of transfer of the share party that is entitled to such in relation to ICMS and IPVA. This analysis has the purpose of verifying to what extent such an alteration can contribute to the strengthening of municipal autonomy.