scholarly journals Administração fiscal dialógica

2018 ◽  
Vol 277 (3) ◽  
pp. 49
Author(s):  
André Dias Fernandes ◽  
Denise Lucena Cavalcante
Keyword(s):  
Public Administration ◽  
Tax Credit ◽  
Effective Measure ◽  
Contemporary World ◽  
Collaborative Action ◽  
De Se ◽  
Fiscal Administration ◽  
New Procedures ◽  
Contemporary Context

<p>Dialogic fiscal administration</p><p> </p><p>O presente artigo analisa os atuais paradigmas da administração pública e seus reflexos no âmbito da administração fazendária. O contexto contemporâneo exige novos procedimentos dos agentes fazendários e dos cidadãos-contribuintes, com uma atuação mais célere, transparente, eficiente e colaborativa dos agentes envolvidos na relação tributária. Tanto o Fisco como o contribuinte têm de se esforçar na instauração do diálogo e, consequentemente, na redução dos litígios. Demonstra-se que a busca de acordo acerca do crédito tributário é, além de medida racional e eficaz na resolução dos conflitos tributários, uma exigência do mundo contemporâneo.</p><p> </p><p>The purpose of this article is to analyze the new paradigms of public administration and its repercussions within the scope of fiscal administration. The contemporary context requires new procedures for the taxpayer and taxpayer agents, with a faster, transparent, efficient and collaborative action of the players involved in the tax relation. Both the tax authorities and the taxpayers must strive to establish dialogue and, consequently, to reduce litigation. It will be demonstrated that the search for agreement of the tax credit is, besides a rational and effective measure in the resolution of the tax conflicts, a demand of the contemporary world.</p>

scholarly journals O princípio da proteção da confiança como obstáculo à anulação de atos administrativos - The principle of the protection of confidence as an obstacle to the annulment of administrative acts

2019 ◽  
Vol 1 (2) ◽  
Author(s):  
Marina Rúbia Mendonça Lôbo De Carvalho ◽  
Andressa Guimarães Freire
Keyword(s):  
Public Administration ◽  
The State ◽  
Temporal Modulation ◽  
Self Assessment ◽  
Public Power ◽  
The Public ◽  
Legitimate Expectation ◽  
De Se ◽  
And Behaviors ◽  
The Individual

<p>Os atos, condutas e comportamentos do Poder Público gozam de presunção de legitimidade, gerando, em diversas situações, expectativas nos indivíduos. Pode o Estado, no uso de suas prorrogativas, violar aquelas expectativas, causando efeitos negativos à ordem econômica, por despertarem desconfiança e instabilidade nas relações com o Poder Público. Delimitada a ênfase do presente trabalho à função administrativa do Estado, visou-se compreender o princípio da proteção da confiança como instrumento de tutela da expectativa legítima do indivíduo, por impor limites à Administração Pública na anulação de atos administrativos. Nessa situação, viu-se que referido princípio pode conflitar com a legalidade e a autotutela, sendo o caso de se buscar um juízo de ponderação, que resultará na manutenção do ato ou na sua anulação, esta podendo ser com efeitos <em>ex tunc</em>, com efeitos <em>ex nunc</em> ou com a modulação temporal dos efeitos para um determinado momento futuro.</p><p> </p><p>The acts, practices and behaviors of the Public Power in the exercise of legitimation, can generate, in several situations, expectations in individuals. The Estate, in use of its prerogatives, can breach expectations, generating a negative economic response, lack of confidence and instability in its relations. Thus, the principle of protection defends the preservations of these state acts, which effects extend in time, giving the individual an expectation of continuity, even if they are illegal or unconstitutional. Delimiting the emphasis of the present work on the administrative function of the State, it was intended to understand the principle of the protection of trust as an instrument to protect the legitimate expectation of the individual, for imposing limits to the Public Administration in the annulment of administrative acts. In this situation, it was seen that this principle may conflict with legality and self-assessment, being the case of seeking a weighing judgment, which will result in the maintenance of the act or its annulment, this being possible with the temporal modulation of the effects for a certain future moment.</p><p> </p><p> </p>

scholarly journals Apontamentos sobre a Efetividade da Tutela Jurisdicional em Matéria Previdenciária

2014 ◽  
Vol 9 (2) ◽  
Author(s):  
Aline Machado Weber
Keyword(s):  
Social Security ◽  
Public Administration ◽  
Legal Proceedings ◽  
Procedural Law ◽  
The Social ◽  
De Se ◽  
Critical Issues ◽  
Judicial Proceedings ◽  
The Common ◽  
Social Security Benefits

APONTAMENTOS SOBRE A EFETIVIDADE DA TUTELA JURISDICIONAL EM MATÉRIA PREVIDENCIÁRIA   NOTES ON THE EFFECTIVENESS OF JURISDICTIONAL PROTECTION IN SOCIAL SECURITY MATTERS  RESUMO: Ações em que se postula a concessão de benefícios previdenciários consistem em substancial parcela das demandas judiciais em curso no país. A despeito da sua importância em termos quantitativos, porém, ainda é tímido o interesse da doutrina no direito previdenciário pelo seu viés processual. O presente trabalho tem por objetivo analisar a tutela jurisdicional em matéria previdenciária enquanto instrumento hábil a equacionar os relevantes valores constitucionais em discussão. Vale-se, para tanto, da noção de lide previdenciária, na qual residiria o traço distintivo do processo judicial previdenciário. Em um primeiro momento, objetiva-se delinear a demanda judicial previdenciária, discorrendo sobre seu caráter individual e multifatorial, com destaque para a influência da Administração Pública e do Poder Judiciário no incremento da litigiosidade nessa seara. Em um segundo momento, analisa-se o processo judicial previdenciário, destacando os pontos críticos que impedem seja ele um processo de resultados, a saber, o distanciamento entre as esferas administrativa e judicial, a inadequação do procedimento comum, o excesso de instrução probatória e a postura pouco colaborativa das partes. Pretende-se, enfim, perquirir sobre a conveniência de se falar em um direito processual previdenciário e sobre as possibilidades que se abrem, a partir daí, para que esse processo judicial atinja seus escopos. PALAVRAS-CHAVE: Direito Previdenciário; Benefícios Previdenciários; Processo Judicial Previdenciário; Instrumentalidade; Eficiência. ABSTRACT: Lawsuits in which the concession of social security benefits is pursued comprise a substantial portion of lawsuits ongoing in the country. Despite its importance in quantitative terms, however, doctrine has still little interest in social security law in its procedural aspect. The present work has the purpose to analyze the jurisdictional protection in social security benefits matters as an apt instrument to equate the relevant constitutional values in discussion. It assumes, therefore, the concept of social security case, in which resides the distinctive feature of the welfare judicial proceedings. At first, the objective is to delineate the social security litigation, discussing its individual and multifactorial character, emphasizing the influence of public administration and the judiciary in the increase of litigation in this area. In a second moment, we analyze the social security judicial proceedings, highlighting the critical issues that prevent it to be a process of results, namely the distance between administrative and judicial realms, the inadequacy of the common procedures, excess of discovery phases, and little collaborative parties. We intend, ultimately, to assert the convenience of talking about a specific social security procedural law and the possibilities that are open, thenceforth, in order that these judicial proceedings reach its purposes. KEYWORDS: Social Security Law; Social Security Benefits; Social Security Legal Proceedings; Instrumentality; Efficiency.

scholarly journals GESTÃO PÚBLICA EM ACCONTABILITY: ESTUDO COM PREFEITURAS DO ESTADO DO CEARÁ

2019 ◽  
Vol 8 (1) ◽  
pp. 29
Author(s):  
Nathaly Maria Martins Freire ◽  
Douglas Willyam Rodrigues Gomes ◽  
Oderlene Vieira de Oliveira
Keyword(s):  
Public Administration ◽  
Public Institutions ◽  
External Control ◽  
Public Power ◽  
Fiscal Responsibility ◽  
The Public ◽  
Contemporary World ◽  
Public Resources ◽  
Qualitative Work ◽  
Share Information

No mundo contemporâneo vem se tornando mencionado em maior frequência os controles nas contas públicas. O controle externo, torna-se uma ferramenta que auxilia o controle das despesas e que na Administração pública vem sendo efetivado pelos Tribunais de Contas. Justifica-se esse estudo pela importância do controle externo das contas públicas e o acesso às informações, afim de obter-se accountability fidedigna dos órgãos públicos. Assim, nota-se a utilidade de instituições que repassem as informações para os habitantes, que proporcionem transparência à gestão pública, que correspondam a reais agências de accountability, de transparência, que disponha respostas e realize prestação de contas dos recursos públicos. O presente artigo tem como objetivo geral identificar as contribuições que o Tribunal de Contas dos Municípios (TCM) traz para o processo de prestação de contas nos municípios objeto de pesquisa. No referencial foram abordados conceitos sobre accountability e sobre a Lei de Responsabilidade Fiscal (LRF). Metodologicamente é um trabalho de natureza bibliográfica, descritiva e qualitativa. Os resultados encontrados mostram que os TCM é um órgão que executa o processo de accountability nos municípios em que existe. Conclui-se que os TCM’s proporcionam fiscalização dos recursos patrimoniais, direcionados pelos administradores do poder público e controle do mesmo, a fim de facilitar o processo de prestação de contas entre a sociedade e a classe dos governantes municipais. PUBLIC ADMINISTRATION IN ACCOUNTABILITY: A STUDY WITH CITY HALLS FROM CEARÁ STATE ABSTRACT In contemporary world the control of public accounts is being mentioned more frequently. The external control becomes a tool that assists the control of expenses and it is what the public administration has been done by Courts of Accounts. This study is justified by the importance of external control of the public accounts and the access to information, in order to obtain reliable accountability of public institutions. Therefore, it is noticed the usefulness of institutions that share information to the citizens, providing transparency to the public administration, which correspond to real agencies of accountability, of transparency, giving answers and performing accountability of public resources. This paper aims to identify the contributions that the Municipal Courts of Accounts (TCM) brings to the process of accountability in the cities that are object of this research. In the referential were used concepts about accountability and about the Fiscal Responsibility Law (LRF). Methodologically it is a bibliographical, descriptive and qualitative work. The results indicate that the TCM is an institution that executes the accountability process in the cities where it is present. It is concluded that TCMs provide supervision of patrimonial resources, directed and controlled by the administrators of public power, in order to facilitate the process of accountability among society and the class of municipal governors.

scholarly journals BIOETHICS IN THE CONTEMPORARY CONTEXT: CHALLENGES OF THE INTERDISCIPLINARY METHODOLOGY

2021 ◽  
Vol 6 (5) ◽  
Author(s):  
Michael Etim
Keyword(s):  
Health Care ◽  
Ethical Challenges ◽  
Medical Sciences ◽  
Context Analysis ◽  
Contemporary World ◽  
The Face ◽  
Interdisciplinary Methodology ◽  
Health Care Engineering ◽  
Contemporary Context ◽  
Interdisciplinary Setting

<p>The contemporary world is becoming more and more complex in the intermingling of many diverse factors. A number of these factors emerged from the perspective of social, economic, political, religious, cultural, scientific, and technological transformations around the world. There is need for a better understanding of bioethics in the contemporary world and the significance of the interdisciplinary methodology in dealing with issues in bioethics, in the light of contemporary realities. At its emergence as a new discipline, bioethics was faced with a diversity of scientific, epistemological, metaphysical, anthropological and meta-ethical challenges, its original outlook was along the lines of principles, as clearly expressed in the definition given to bioethics in the first edition of the authoritative Encyclopedia of Bioethics. The second edition of the Encyclopedia of Bioethics offered to establish a corrective to the preponderance of the principles’ model and approach, indicating the significance of bioethics as: “…the systematic study of the moral dimensions – including moral vision, decisions, conduct, and policies – of the life sciences and health care, employing a variety of methodologies in an interdisciplinary setting.” This opens up the horizon enabling bioethics to collaborate effectively with the wisdom, knowledge and expertise that flowed from other disciplines, such as the formal sciences, the natural sciences, the medical sciences, health care, engineering, social sciences, philosophy, theology, law, environmental sciences, information, communications and technology. The list is not exhaustive, but the aim is, to empower creative collaboration. These indicate that creative advancement and innovative insight could be found at the intercessions of disciplines. Interdisciplinary methodology broadens the horizons and favours the cross-pollination of ideas that leads to creativity and development. In the face of the multiplicity of specializations, the interdisciplinary methodology is not without its challenges, but even in the face of these challenges there are opportunities, there is no gainsaying the fact that the interdisciplinary methodology has yielded positive results in the field of bioethics, it is also hoped that this could serve a paradigmatic purpose for innovation in philosophy and the humanities in the contemporary context. These also offer the opportunity for critical context analysis and collaboration. The age of closed monadism is over and permanently, combined expertise in an interdisciplinary setting opens up the opportunity for collaboration, greater creativity and innovative development. </p><p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/edu_01/0880/a.php" alt="Hit counter" /></p>

Level Playing Fields: The Post-Colonial State, Democracy, Courts and Citizenship in India

2008 ◽  
Vol 9 (3) ◽  
pp. 343-366 ◽  
Author(s):  
Subrata K. Mitra
Keyword(s):  
Social Values ◽  
Point Of View ◽  
General Category ◽  
Effective Management ◽  
Colonial State ◽  
Post Colonial ◽  
Contemporary World ◽  
The World ◽  
Playing Fields ◽  
Contemporary Context

This article analyses the legal, political and moral basis of citizenship in the contemporary world. India is analyzed here as a case in point of a general category of ‘changing societies’ emerging from colonial or communist rule. Citizenship, which used to be considered a part of the general problem of nation-building, has increasingly acquired the character of a salient problem in its own right. This change in perspective has come about as a consequence of globalization and the world-wide diffusion of basic norms of human rights. In the contemporary context, with regard to the problems of endangered minorities whose lives, dignity and welfare are at risk – be it in Kashmir or Kosovo – the world at large considers itself morally bound to intervene, if not militarily, then at least in terms of the invocation of law and good conduct. As such, from the point of view of the post-colonial state, both its national sovereignty and legitimacy are contingent on its success with turning its whole population into citizens. This, the article argues, is contingent on the ability of the post-colonial state to gear its laws, courts and administration towards effective management of identity and the constitutional incorporation of core social values (see Figure 2 below). With regard to ‘making citizens out of subjects’, the Indian ‘experiment’ holds important lessons for other states, ensconced in multi-cultural societies.

scholarly journals Expenditure Reviews and the Federal Experience: Program Evaluation and Its Contribution to Assurance Provision

2018 ◽  
Vol 32 (3) ◽  
Author(s):  
Robert P. Shepherd
Keyword(s):  
Program Evaluation ◽  
Public Administration ◽  
Program Improvement ◽  
Management Decisions ◽  
Financial Accountability ◽  
Important Contributor ◽  
De Se ◽  
Essential Input

Abstract:Various forms of assurance are being demanded by different constituencies in the federal public administration. One form of assurance is that of financial accountability, and spending reviews are an essential input to processes that contribute to federal budgetary and expenditure management decisions. Program evaluation has also been an important contributor, but it may be the case that this federal function is over-extended in that contribution. It may be time to consider removing this responsibility and attaching it to other functions, thereby affording the function to better focus on what it does best: contribute to program improvement, including effectiveness. This would also mean a shift in evaluation culture to one of learning, rather than accountability. Résumé :Diverses formes d’imputabilité sont exigées des différents groupes de l'administration publique fédérale dont la responsabilité financière. Les exercices de révision budgétaire sont une composante essentielle contribuant aux décisions du gouvernement fédéral en matière de gestion budgétaire et de dépenses. L'évaluation du programme a joué un rôle important à ce niveau, mais il se peut que le fédéral ait des attentes trop élevées concernant sa contribution. Il serait peut-être temps d'envisager enlever cette responsabilité à l’évaluation et de la rattacher à d'autres fonctions, ce qui lui permettrait de se concentrer sur ce qu'elle fait le mieux: contribuer à l'amélioration de programme, ce qui inclut l’analyse de l'efficacité. Cela signifierait aussi que la culture de l'évaluation évolue vers une culture d'apprentissage plutôt que vers la reddition de comptes.  

scholarly journals To the Question on the Evolution of Traditional Social Institutions in Modern Tajikistan

2017 ◽  
Vol 6 (1) ◽  
pp. 51-57
Author(s):  
Овсянников ◽  
D. Ovsyannikov ◽  
Попов ◽  
D. Popov
Keyword(s):  
Public Administration ◽  
Social Relations ◽  
Social Stratification ◽  
Local Community ◽  
Social Institutions ◽  
Local Society ◽  
Basic Concepts ◽  
Traditional Authorities ◽  
Contemporary Context

The article deals with the transformation of social relations in Tajikistan in the historical and contemporary context. There are an explanation of the basic concepts, of which the term &#34;avlod&#34; is key, the analysis of causality that led to the synthesis of the traditional and the post-Soviet social institutions in the local community in the text. The authors investigate structure of the society in Tajikistan, his horizontal and vertical categories, understanding of their identity in the local society. The questions of effective public administration and traditional authorities in Tajikistan, the reasons of neotraditionalism and a problem of social stratification of territorial communities are considered.

Development of Theory of Democratic Administration

1952 ◽  
Vol 46 (1) ◽  
pp. 81-103 ◽  
Author(s):  
Dwight Waldo
Keyword(s):  
Twentieth Century ◽  
Public Administration ◽  
Political Thought ◽  
Significant Development ◽  
Contemporary World ◽  
The Core ◽  
Democratic Administration ◽  
Democratic Ideology ◽  
Further Development ◽  
Theory Of Democracy

In recent years various theories of “democratic administration” have been developed. These theories differ in their origins, their motivation, their sophistication. Some have been crudely forged in the heat of administration; some are finely-machined products of scholarship. Some pertain especially to private administration, others have been developed for public administration, while still others cut across this conventional division.These theories of democratic administration constitute a significant development in political thought. However crude and limited some of them may be, they open new areas to be explored in the development of democratic ideology; whatever their limitations, they are constructive efforts to adapt an ethic in which we believe to the contemporary world. If administration is indeed “the core of modern government,” then a theory of democracy in the twentieth century must embrace administration. I wish to sketch the background of administrative thought and history against which theories of democratic administration are seen in perspective; to review briefly some of these theories; and to comment upon the prospects and problems of the further development of theory of democratic administration.

Proverbs of administration at 75: Long live proverbs?

2021 ◽  
pp. 014473942110138
Author(s):  
Matthew R Auer
Keyword(s):  
Public Administration ◽  
Public Service ◽  
75Th Anniversary ◽  
The Public ◽  
Administrative Efficiency ◽  
Central Tenet ◽  
Contemporary Context

On the 75th anniversary of Herbert A Simon’s “Proverbs of Administration,” it is fitting to consider its place in the public administration canon, with an eye to contemporary realities. In Proverbs, Simon interrogated prevailing mid-century “principles of public administration.” But even as he reduced in rank each “principle,” he preserved a central tenet of earlier pioneers of a “science of administration”—namely that public administration theory should focus, first and foremost, on administrative efficiency. Seven and a half decades after its publication, a clear-eyed examination of Simon’s essay is in order, with attention to both its historical and contemporary contexts. This essay urges that the administrative efficiency tenet was already on unstable ground at the time of Proverbs’ publication, rendering Simon’s reformist agenda less than paradigm-changing. In the contemporary context, the democratic shortcomings of Simon’s agenda are even more apparent. Proverbs is out of synch with the goals for public administration promulgated by respected associations in the field. Simon’s approach also lacks inspiration for students of public service eager to shore up the American democratic project amidst unprecedented challenges.

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