Resumen: La introducción de la parafiscalidad para fortalecer los programas de salud animal en Colombia trajo profundos cambios en el gobierno del sector pecuario del país, al pasar de un modelo público a uno de cooperación público-privada. La investigación analiza los mecanismos de gobernanza que a partir de estos cambios se constituyeron en la ganadería, avicultura y porcicultura, con el fin de revisar la incidencia de los ajustes en los avances del control sanitario. Para ello, se realizó un estudio de casos múltiples de los fondos de fomento pecuario de los tres subsectores, en el que se evidencia que la parafiscalidad y el modelo de asociación público-privada han permitido la consolidación formal y en la práctica para el control de enfermedades en el país.

Abstract: The introduction of quasi-tax to strengthen animal health programs in Colombia brought profound changes in the government of the country’s livestock sector by moving from a public model to one of public-private cooperation. The research analyzes the governance mechanisms that were established in livestock, poultry, and pig farming, in order to review the incidence of adjustments in the progress of health control. For this purpose, a multiple case study of the livestock promotion funds of the three subsectors was carried out, which showed that quasi-tax and the public-partnership model have allowed formal and practical consolidation for disease control in the country.

Abstract Between 37 and 63% of the logged timber in Peru has an illegal origin. This study aims to describe this supply chain in Ucayali region. The main contribution is the elaboration (and diagramming) of a sequence of processes, activities, and tasks (supported by the collection of management documents, field interviews and observation, based on the crime-script methodology), and the identification of mechanisms of evasion of environmental, tax and labour controls which explain the illegal origin. The severe gap between the supply chain and the regulatory structure developed by the State shows formal instruments supported by declarative mechanisms that lead to proposing the idea of a State that performs control, carrying out a formal theatricalization of surveillance, while assuming the existence of a widespread illegal logic.

Resumo Entre 37 e 63% da madeira extraída no Peru tem origem ilegal. Este estudo tem como objetivo descrever essa cadeia de suprimentos na região Ucayali. A principal contribuição é a elaboração (e diagramação) de uma sequência de processos, atividades e tarefas (apoiada na coleta de documentos de gestão, entrevistas de campo e observação, com base na metodologia crime-script), e a identificação de mecanismos de evasão de crimes. controles ambientais, fiscais e trabalhistas que explicam a origem ilegal. A grave lacuna entre a cadeia de abastecimento e a estrutura regulatória desenvolvida pelo Estado evidencia instrumentos formais apoiados em mecanismos declarativos que levam a propor a ideia de um Estado que exerce o controle, realizando um processo de teatralização formal da vigilância, ao mesmo tempo que assume a existência duma estendida lógica ilegal.

Resumen Entre 37 y 68% de la madera peruana tendría origen ilegal. El objetivo de este estudio es describir esta cadena de suministro en la región de Ucayali. El principal aporte es la elaboración y diagramación de una secuencia de eslabones, actividades y tareas (sostenida en la recolección de documentos de gestión, entrevistas en terreno y observación, basada en la metodología de los crime-scripts), mediante la cual se identifican mecanismos de evasión de los controles ambientales, tributarios y laborales, que explicarían el origen ilegal. Se identifica una severa brecha entre la cadena de suministro y la estructura normativa desarrollada por el Estado, lo que muestra instrumentos formales sostenidos en mecanismos declarativos que conducen a plantear la idea de un Estado que “performa” el control, realizando una teatralización formal de la vigilancia, mientras asume la existencia de una lógica ilegal extendida.

Abstract The Ecological Tax on the Circulation of Goods and Services for Biodiversity (ICMS-E) was created in 1991 as an initiative of the government of Paraná State. It is an important public policy instrument for the preservation of biodiversity in small municipalities that house Conservation Units. The aim of this article was to analyze whether resources from the ICMS-E, added to municipal tax revenues, improve sustainable development over time. As part of the methodological procedures, a descriptive-comparative analysis was conducted between municipalities that receive and do not receive ICMS-E. For this purpose, a sampling of the 399 municipalities that comprise Paraná State was conducted, involving 193 municipalities with a population of up to 50,000 inhabitants. The comparative analysis was based on the definition of two study groups, each constituted by 76 municipalities: one called the ICMS-E Recipient Group, municipalities that receive the ecological tax; and the Control Group, composed of those that do not receive it. The main results indicate that 19.80% of the municipalities are concentrated in the North Central mesoregion, while the Metropolitan Region of Curitiba is home to 33.45% of the population of Paraná. In relation to population loss, this factor represents 44.73% in the ICMS-E Recipient Group, while in the Control Group this number is 34.21%. In relation to the Environmental Management Function, 60.53% of the municipalities in the Recipient Group applied up to 75% of this tax to this function. It was concluded that the ICMS-E is an important incentive for the preservation of biodiversity and represents a significant increase in resources for the local governments of small municipalities. ICMSE ICMS E (ICMS-E 199 Units ICMSE, E, revenues time procedures descriptivecomparative descriptive ICMSE. E. purpose 39 19 50000 50 000 50,00 inhabitants groups 7 it 1980 80 19.80 mesoregion 3345 33 45 33.45 loss 4473 44 73 44.73 3421 34 21 34.21% Function 6053 60 53 60.53 75 function 3 1 5000 5 00 50,0 198 8 19.8 334 4 33.4 447 44.7 342 2 34.21 605 6 60.5 500 0 50, 19. 33. 44. 34.2 60. 34.

Resumo O Imposto sobre a Circulação de Mercadorias e Serviços por Biodiversidade (ICMS-E) foi criado em 1991 por iniciativa do governo do Estado do Paraná, o qual representa um importante instrumento de política pública para a preservação da Biodiversidade em pequenas cidades que abrigam Unidades de Conservação em seu território. Desta forma, o objetivo do artigo consistiu em analisar se os recursos provenientes do ICMS-Ecológico agregado às Receitas Tributárias dos Municípios incrementam o Desenvolvimento Sustentável ao longo do tempo. Como parte dos procedimentos metodológicos, foi realizada uma análise descritiva-comparativa entre os municípios que recebem e não recebem o ICMS-E. Para isto, realizou-se uma amostragem dos 399 municípios que compõem o Estado do Paraná, envolvendo 193 cidades com população de até 50.000 habitantes. A análise comparativa foi desenvolvida a partir da definição de dois grupos de estudo, um denominado Grupo Recebedores de ICMS-E formado por 76 municípios, que recebem o imposto ecológico, e o Grupo de Controle, composto por aqueles que não recebem o ICMS-E, com o mesmo quantitativo. Os principais resultados apontam que a mesorregião Norte Central concentra 19,80% dos municípios, enquanto a Região Metropolitana de Curitiba abriga 33,45% da população do Paraná. Em relação à perda populacional, esse fator representa 44,73% sobre o Grupo Recebedores de ICMS-E, enquanto no Grupo de Controle esse número é de 34,21%. Em relação à Função Gestão Ambiental, 60,53% dos municípios do Grupo Recebedores de ICMS-Ecológico aplicaram até 75% desse imposto nessa função. Concluiu-se que o ICMS-E é um importante incentivo à preservação da Biodiversidade e representa um significativo aumento de recursos para o governo loca de pequenos municípios. ICMSE ICMS E (ICMS-E 199 Paraná território forma ICMSEcológico Ecológico tempo metodológicos descritivacomparativa descritiva ICMSE. E. isto realizouse realizou 39 19 50000 50 000 50.00 habitantes estudo 7 ecológico ICMSE, E, quantitativo 1980 80 19,80 3345 33 45 33,45 populacional 4473 44 73 44,73 3421 34 21 34,21% Ambiental 6053 60 53 60,53 75 função Concluiuse Concluiu 3 1 5000 5 00 50.0 198 8 19,8 334 4 33,4 447 44,7 342 2 34,21 605 6 60,5 500 0 50. 19, 33, 44, 34,2 60, 34,

Resumen El presente estudio consiste en una investigación empírica de carácter cuantitativo sobre la producción normativa de la Receita Federal de Brasil (RFB) entre los años 1988 y 2020. A partir de datos recopilados del portal electrónico de la RFB, que incluyen 13.273 actos normativos, y utilizando técnicas de programación y procesamiento del lenguaje natural, el artículo busca responder a la siguiente cuestión: ¿Cuál es la magnitud de la evolución de la producción normativa de la RFB durante el período indicado, tanto en términos de cantidad de normas producidas como en lo que respecta a la extensión de los actos infralegales editados y la complejidad generada para el sistema vigente? Los datos indican no solo un aumento significativo en el número de actos normativos publicados cada año, sino también un incremento en la extensión promedio de estos actos, lo que sugiere un proceso de densificación de la red de regulaciones que afectan al sistema tributario a nivel federal. Los resultados también sugieren que la producción normativa de la RFB se está volviendo cada vez más compleja, lo que implica un aumento significativo del papel regulatorio del organismo. Al mismo tiempo, esta expansión de la regulación tributaria federal interfiere directamente en los costos de cumplimiento tributario, por lo que se requiere la adopción de instrumentos de análisis y control de la producción normativa de la RFB. (RFB 198 2020 13273 13 273 13.27 natural cuestión Cuál indicado vigente año compleja organismo tiempo 19 202 1327 1 27 13.2 20 132 2 13.

Abstract The present study consists in an empirical quantitative analysis of the Brazilian Federal Revenue Office’s (RFB) rulemaking activities between 1988 and 2020. Using data collected in the electronic portal of the RFB for 13,273 normative acts and employing programming techniques and natural language processing tools, the article seeks to answer the following research question: how has the rulemaking activities of the RFB evolved over the period in question, both in terms of the quantity of rules created and in terms of the size of the acts that were approved and the complexity of the resulting system? The data shows not only a significant increase in the number of normative acts published each year, but also an increase in the average length of these acts, suggesting a process of densification of the network of rules that affect the federal tax system. The results also suggest that the normative production of the RFB is becoming increasingly complex, which could imply a significant increase of the regulatory role of the RFB. Concomitantly, this expansion of federal tax regulations directly affects the costs of tax compliance, thus requiring the adoption of instruments of analysis and control of the production of norms by the RFB. Offices Office s (RFB 198 2020 13273 13 273 13,27 tools question system year complex Concomitantly compliance 19 202 1327 1 27 13,2 20 132 2 13,

Resumo O presente estudo consiste em uma pesquisa empírica de caráter quantitativo da produção normativa da Receita Federal do Brasil (RFB) entre os anos de 1988 e 2020. A partir de dados coletados do portal eletrônico da RFB referentes a 13.273 atos normativos, e utilizando técnicas de programação e processamento de linguagem natural, o artigo busca responder ao seguinte problema de pesquisa: qual a dimensão da evolução da produção normativa da RFB ao longo do período indicado, seja em quantidade de normas produzidas, seja no que tange à extensão dos atos infralegais editados e à complexidade gerada para o sistema vigente? Os dados indicam não apenas um aumento expressivo do número de atos normativos publicados a cada ano, mas também um incremento da extensão média desses atos, sugerindo um processo de adensamento da rede de regulamentos que afetam o sistema tributário em nível federal. Os resultados sugerem também que a produção normativa da RFB vem se tornando crescentemente complexa, o que implica um significativo aumento do papel regulatório do órgão. Concomitantemente, essa expansão da regulação tributária federal interfere diretamente nos custos de conformidade tributária, e demanda, portanto, a adoção de instrumentos de análise e controle da produção normativa da RFB. (RFB 198 2020 13273 13 273 13.27 natural indicado produzidas vigente ano complexa órgão Concomitantemente demanda portanto 19 202 1327 1 27 13.2 20 132 2 13.

Resumen La presente investigación tuvo como objetivo general determinar si existen disposiciones legales para el control, regulación y supervisión para el uso de las criptomonedas por parte de la Administración Tributaria del Ecuador. La relevancia del estudio estuvo en el análisis del funcionamiento, naturaleza jurídica y hasta posibles mecanismos de control tributario que se pueden implementar en la transferencia de riquezas en monedas virtuales. Se utilizó un enfoque de investigación cualitativa, consistente en la recopilación de información, comparación de legislación extranjera, y entrevistas a tres especialistas del derecho tributario. Los resultados apuntaron la necesidad de regular la utilización de las criptomonedas ya que reconocen la posibilidad de inversión que direcciona al desarrollo económico del Estado. Se advierte que la globalización de la sociedad se incrementa a ritmo acelerado, y el uso de monedas virtuales se convierte en un nuevo mecanismo del sistema financiero descentralizado que precisa la implementación de las nuevas tecnologías Fintech.

Abstract The present investigation had as a general objective to propose fiscal control mechanisms of cryptocurrencies for their regulation and effective supervision by the Tax Administration in Ecuador. The relevance of the study was in the analysis of the operation, legal nature and even possible tax control mechanisms that can be implemented in the transfer of wealth in virtual currencies. A qualitative research approach was used, consisting of the collection of information, comparison of foreign legislation, and interviews with three tax law specialists. The results pointed out the need to regulate the use of cryptocurrencies since they recognize the possibility of investment that directs the economic development of the State. It is noted that the globalization of society is increasing at an accelerated rate, and the use of virtual currencies becomes a new mechanism of the decentralized financial system that requires the implementation of new Fintech technologies.

Resumen: Uno de los principales procesos en la administración tributarias es la gestión de cobranza. El objetivo de este proceso, entre otros, es la recuperación de los recursos económicos que han sido declarados por los contribuyentes. Debido a las limitaciones de las administraciones tributarias, tales como: personal, herramientas, tiempo, etc., las administraciones tributarias buscan la recuperación de las deudas en las etapas tempranas de control, donde el costo de recaudación es menor que en las etapas posteriores. Para optimizar el proceso de gestión de cobranza y contribuir a la toma de decisiones, este trabajo propone un marco de trabajo basado en aprendizaje profundo para detectar comportamientos atípicos de contribuyentes con alta probabilidad de no pago. Grupos de comportamiento normal y atípico fueron también analizados para encontrar eventos de interés usando reglas de asociación.

Abstract: One of the primary processes in tax administration is debt collection management. The objective of this process, among others, is to recover economic resources that have been declared by taxpayers. Due to limitations in tax administration such as staffing, tools, time, and others, tax administrations seek to recover debts in the early stages of control where collection costs are lower than in subsequent stages. To optimize the debt collection management process and contribute to decision-making, this study proposes a deep learning-based framework to detect atypical behaviors of taxpayers with a high probability of non-payment. Normal and atypical behavior groups were also analyzed to identify interesting events using association rules.

ABSTRACT: This paper critically examines the dogmatic discourses regarding tax typicality. In particular, it examines the relationship of these discourses both with the tools available to combat tax avoidance, and legal certainty. To achieve the above, I reconstruct both, the proposals that prioritize tax avoidance control, abandoning the pretensions of tax typicality; and the currently predominant proposals that uphold the necessity of maintaining or reinforcing tax typicality, even if this means tolerating tax avoidance. I propose that to determine the level of strictness of tax typicality we need to examine its relationship to legal certainty.

RESUMEN: El artículo examina críticamente los discursos dogmáticos respecto de la tipicidad tributaria. En particular, estudia la relación de estos discursos con las herramientas disponibles para combatir la elusión y la seguridad jurídica. Para lograr lo anterior, se reconstruyen las propuestas tendientes a priorizar el control de la elusión, aunque renunciando a la tipicidad tributaria; y aquellas, actualmente dominantes, que sostienen la necesidad de mantener o reforzar la tipicidad, aunque ello implique aceptar o tolerar la elusión. Se propone que, para superar este aparente dilema y establecer el grado de exigencia de la tipicidad tributaria es necesario examinar la vinculación de tal exigencia con la seguridad jurídica.

Resumen La eficiencia y eficacia son partes importantes al momento de dar un servicio. Ahora bien, para un gobierno del Estado que debe tener como objetivo mejorar sus procesos en la captación de ingresos propios, debe ser mayor. El presente trabajo tiene como objetivo conocer si la percepción de los contribuyentes en el trámite de control vehicular se relaciona con los ingresos propios captados en la Recaudación de Rentas de Tepic. La finalidad es proponer mejoras en la gestión de captación de ingresos propios para el Estado de Nayarit, México. Para el desarrollo de la investigación, se empleó una metodología no experimental de tipo descriptivo relacional con una muestra de 97 contribuyentes que acudieron a la recaudación mencionada. Se utilizó un instrumento en escala de Likert, teniendo como principales resultados que los ingresos propios se relacionan con las facilidades administrativas y la percepción del marco legal. Se concluye que la generación o captación de ingresos propios para un estado tiene relación con la gestión o políticas que un gobierno aplica mediante las facilidades administrativas.

Abstract Efficiency and effectiveness are important parts at the time of providing a service, now, for a state government that should aim to improve its processes in the collection of its own revenues should be greater. The objective of this study is to determine whether the perception of taxpayers in the vehicle control process is related to the revenue collected by the Tepic Revenue Department in order to propose improvements in the management of revenue collection for the state of Nayarit, Mexico. For the development of the research a non-experimental methodology of relational descriptive type was used, with a sample of 97 taxpayers who went to the aforementioned Tax Collection Office, using an instrument in likert scale, having as main results: that the own income is related to the administrative facilities and the perception of the legal framework. It is concluded that the generation or collection of a state's own revenues is related to the management or policies that a government applies through administrative facilities.

Resumo Eficiência e eficácia são partes importantes na prestação de um serviço. No entanto, para um governo estadual que visa melhorar seus próprios processos de arrecadação, deve ser maior. O objetivo deste trabalho é saber se a percepção dos contribuintes no processo de controle de veículos está relacionada com a receita própria captada na Arrecadação de Rendas Tepic. O objetivo é propor melhorias na gestão da captação de receitas próprias para o Estado de Nayarit, México. Para o desenvolvimento da pesquisa, foi utilizada uma metodologia não experimental do tipo relacional descritiva com uma amostra de 97 contribuintes que compareceram à referida arrecadação. Foi utilizado um instrumento de escala Likert, tendo como principais resultados que a receita própria está relacionada com as facilidades administrativas e a percepção do enquadramento legal. Conclui-se que a geração ou arrecadação de receitas próprias para um estado está relacionada com a gestão ou políticas que um governo aplica por meio de facilidades administrativas.

Abstract The processes of regulation and control in Ecuador have provoked a series of events linked to the right to freedom of expression and press. In this framework, the legal implications of the “prior censorship” established in article 18 of the LOC (2013) Communication Law in force in Ecuador are analyzed. Since then that law had several reforms, but this article is based only in the version effective in 2013, Take as a study reference the case known as Page 12, an unprecedented case in the country, which established sanctions for seven media outlets, all of them private, for the non-publication of a report published in Argentina and related to the investment in tax havens of the former presidential candidate Guillermo Lasso Mendoza. The article argues that the disparity between LOC (2013) and international instruments is given by the same purposes of the law, as well as by the definition and contents of the freedom of expression that it carries out in that normative compendium.

Resumen Los procesos de regulación y control en Ecuador han provocado una serie de hechos vinculados al derecho a la libertad de expresión y prensa. En este marco, se analizan las implicaciones jurídicas de la “censura previa” establecida en el artículo 18 de la Ley Orgánica de Comunicación LOC (2013) vigente en Ecuador en el tiempo en que ocurrieron los hechos que son materia de análisis. A partir de allí se han dado algunas reformas a la Ley Orgánica de Comunicación pero el presente artículo se basa en el texto legal vigente en 2013. Toma como referencia de estudio el caso conocido como Página 12, caso inédito en el país, que estableció sanciones a siete medios de comunicación, todos ellos privados, por la no publicación de un reportaje difundido en Argentina y relacionado con la inversión en paraísos fiscales del excandidato presidencial Guillermo Lasso Mendoza. El artículo argumenta que la disparidad entre LOC (2013) y los instrumentos internacionales está dada por los mismos fines de la ley, así como por la definición y contenidos de la libertad de expresión que en ese compendio normativo realiza. Entre los resultados relevantes podemos señalar que las sanciones impuestas en el caso de análisis fueron fruto del abuso de poder y flagrantes violaciones de las libertades de información y de expresión.

Abstract Purpose We analyze how debt burden and income taxes affect the earnings quality of Portuguese SMEs, using earnings persistence as a proxy for earnings quality. More specifically, we intend to find out whether the high indebtedness of these firms causes a greater tax effect than debt effect. Theoretical framework While credit banks represent the main source of financing for SMEs, they tend to reduce their earnings in order to avoid taxes. However, this activity can be costly for their development, given that banking institutions demand earnings persistence to reduce the risk of default, in accordance with contract theory. Design/methodology/approach We collect data for 140 Portuguese SMEs over the period from 2015 to 2021 to run panel data regressions. Findings Debt and earnings persistence are negatively related, so this relationship tends to degrade earnings quality, which is inconsistent with capturing bank confidence. Furthermore, debt maintains the negative effect with income taxes in the model. However, in this combination, income taxes become significant to explain the negative influence on earnings persistence, which is consistent with tax avoidance. Finally, we control for firm size, which is positively associated with earnings persistence. Overall, taking together the determinants of debt, income tax and size, Portuguese SMEs do not have persistent earnings. Practical & social implications of research This study may be useful for several stakeholders of Portuguese SMEs, namely tax authorities, creditors, managers and academics, as it shows that debt and especially taxes have a negative impact on the earnings persistence, which signals a decrease in the quality of financial reporting. Originality/value In the most leveraged Portuguese SMEs, debt is not a governance mechanism to control managers’ decisions, as more debt reduces earnings persistence, meaning that managers are not sensitive to capturing creditors’ confidence. In addition, the tax effect is more relevant than the debt effect for earnings persistence. Faced with interest rate rigidity, managers exploit the discretionary nature of tax decisions. specifically However development default theory Designmethodologyapproach Design methodology approach 14 201 202 regressions related confidence Furthermore model combination avoidance Finally size Overall authorities creditors academics reporting Originalityvalue Originality value decisions addition rigidity 1 20 2

Abstract This document explains the origin of the controlling beneficiary in Mexican tax legislation, the scope of effective control and the consequences of the exchange of this information internationally in the face of tax crime. The objective of this article is to define the controlling beneficiary in Mexico, address its origin at the international level and whether its incorporation into our current tax legislation is constitutional. The hypothesis is if the law that regulate the public registry of the controlling beneficiary and if the sanction established in the Federal Tax Code is unconstitutional. The methodology applied is the qualitative case study method, since it is intended to analyze through comparative law the introduction of the figure of controlling beneficiary, identifying the norms that originate it and its consequences, to confirm or reject the hypothesis about whether said figure it is constitutional or not, according to Mexican and international law.

Resumen El presente documento explica el origen del beneficiario controlador en la legislación fiscal mexicana, los alcances del control efectivo y las consecuencias del intercambio de esta información a nivel internacional frente al delito fiscal. El objetivo de este artículo es definir el beneficiario controlador en México, abordar su origen en el plano internacional y si su incorporación en nuestra legislación fiscal vigente es constitucional. La hipótesis es que dicha norma, por la cual se establece el registro público del beneficiario controlador y sus medios sancionatorios establecidos en el Código Fiscal de la Federación, es inconstitucional. La metodología aplicada es el método de estudio de casos cualitativos, ya que se pretende analizar a través del derecho comparado la introducción de la figura de beneficiario controlador identificando las normas que lo originan y sus consecuencias, para confirmar o rechazar la hipótesis sobre si dicha figura es constitucional o no, de acuerdo con el derecho mexicano e internacional.

This article evaluates the effects of two educational policies implemented in the Brazilian state of Ceará. The first was a tax incentive (TI) for mayors to improve municipal education. Under this policy, municipal tax transfers were conditioned on educational achievement. The second was a program to offer educational technical assistance (TA) to municipalities. The impact of these policies was estimated by employing the synthetic control method to create a synthetic Ceará not affected by TI and TA. When the two policies were combined, the results were consistent with a 12 percent increase in Portuguese test scores in primary education and a 6.5 percent increase in lower secondary education. There were similar increases in mathematics test scores; however, these were not statistically significant. This study also investigates the impact of educational interventions on upper secondary schools, which, despite not being directly affected by the new policies, received better-prepared students from lower secondary schools. The findings show no effect on this level of education, highlighting the need for debate on how to extend the benefits of educational policies to upper secondary schools, as well as to other Brazilian states. This research is the first to analyze the impacts of the policies in Ceará on primary, lower secondary, and upper secondary schools using data from 1995 to 2019. (TI policy achievement TA (TA municipalities combined 1 65 6 5 6. however significant which betterprepared better prepared states 199 2019 19 201 20 2

Abstract This study seeks to analyze the prerogative of correction and its developments in the legal universe of the Portuguese Old Regime based on the performance of the first royal magistrate (ouvidor) of the Judicial district (comarca) of Espírito Santo in Portuguese America, Pascoal Ferreira de Veras (1742-1745). By analyzing correction records from Vila de São Salvador, we will study the origins of the kingdom and the correctional practices in its conquests. We aim to observe how these daily actions represented one of the main ways of controlling people and managing the common good. For this, we will highlight the local conflicts intensified by the difficulties in demarcating the political territory in an area of conquest and with tenuous borders. In fact, in Paraíba do Sul, south of the comarca, such conflicts still involved the donatários from Casa dos Asseca and a fraction of the local elite interested in removing them from the control of the captaincy and subjection to the Portuguese crown. The local elite sought social prerogatives, direct political communication with the monarchy, and relief from tax taxation provided for by donated rule. Ferreira de Veras would face severe disputes related to these issues. ouvidor (ouvidor comarca (comarca America 17421745. 17421745 1742 1745 . (1742-1745) Salvador conquests good this borders fact Sul crown prerogatives monarchy rule issues 1742174 174 (1742-1745 174217 17 (1742-174 17421 1 (1742-17 (1742-1 (1742- (1742 (174 (17 (1 (

Resumo Este artigo busca analisar a prerrogativa de correição e seus desdobramentos no universo jurídico do Antigo Regime português, a partir da atuação do primeiro ouvidor da comarca do Espírito Santo, Pascoal Ferreira de Veras (1742-1745). Por meio da análise dos registros de correição da Vila de São Salvador, será feito um estudo das origens e das práticas correcionais no reino e nas suas conquistas. A intenção é observar como tais ações eram cotidianas e representavam uma das principais formas de controle dos povos e de gerência do bem comum. Os conflitos locais envolvendo diversos agentes foram intensificados pelas dificuldades na demarcação do território político em área de conquista e fronteiras tênues. Na Paraíba do Sul, ao sul da capitania, tais conflitos envolviam ainda os donatários, da Casa dos Asseca, e a elite local, interessada em alijá-los do controle da capitania e em ser submetida à Coroa portuguesa. Esses indivíduos buscavam prerrogativas sociais, uma comunicação política direta com a monarquia e alívio das taxações fiscais previstas pelo domínio donatário. Ferreira de Veras enfrentaria severas contendas relacionadas a essas questões. português Santo 17421745. 17421745 1742 1745 . (1742-1745) Salvador conquistas comum tênues Sul donatários Asseca local alijálos alijá los portuguesa sociais donatário questões 1742174 174 (1742-1745 174217 17 (1742-174 17421 1 (1742-17 (1742-1 (1742- (1742 (174 (17 (1 (

Abstract Seizure laws for interim trade issued from 1837 to 1843, enabled goods to circulate freely in national territory, these laws included confiscation trials which assessed the legality of entry documents, transport and trade of the goods; these proceedings were thoroughly made due to the number of parties involved, as well as the procedure to be followed and the penalties established for those who did not comply with the regulation. It was intended that the Tax Authorities received income from commercial activity.

Resumen Las pautas de comiso para el comercio interno emitidas entre los años de 1837 y 1843 fueron mecanismos para que las mercancías pudieran circular con orden dentro del territorio nacional, en ellas se incluían a los juicios de comiso cuya función era juzgar la legalidad de la estancia, transporte y comercio de los bienes; dichos procesos son especiales por el número de partes, así como por el procedimiento a seguir y las penas establecidas a quienes no cumplían con las normas. En ese sentido, también se buscaba que la Hacienda pública no dejara de percibir ingresos generados por la actividad comercial.

Abstract The article deals with the tensions involving the intangibility of material res judicata and the normative and binding force of judicial precedents, as guarantors of stability of legal-tax relations that occur over time, from the perspective of the principle of legal certainty. From the perspective of the individual subjective dimension of legal security, the study sought to demonstrate that the jurisprudence of the Brazilian Federal Supreme Court, on the one hand, departs from the automatic retroactive effects of binding precedents on the sentential command covered by res judicata, on the other, from the objective formal perspective of the stability of the legal order, admits that the binding force of precedents established in the context of concentrated control and in the systematic of general repercussion, radiate their immediate effects so as to prospectively cease the effectiveness of the final and unappealable sentence that deals with successive tax relations, when other principles contained in the abstract ideals of legal certainty are at stake, such as equality, free competition and neutrality of taxation. legaltax time security Court hand order repercussion stake equality taxation

Resumo O artigo trata das tensões envolvendo a intangibilidade da coisa julgada material e a força normativa e vinculante dos precedentes judiciais do Supremo Tribunal Federal, enquanto garantidores de estabilidade das relações jurídico-tributárias que se sucedem no tempo, sob a perspectiva do princípio da segurança jurídica. Sob a ótica da dimensão subjetiva individual da segurança jurídica, o estudo procurou demonstrar que a jurisprudência do Supremo Tribunal Federal se por um lado afasta os efeitos retroativos automáticos dos precedentes vinculantes sobre o comando sentencial acobertado pela coisa julgada, por outro, sob a perspectiva formal objetiva da estabilidade da ordem jurídica, admite que a força vinculante dos precedentes firmados em sede de controle concentrado e na sistemática da repercussão geral, irradiem os seus efeitos imediatos de modo a cessar, prospectivamente, a eficácia da sentença transitada em julgado que verse sobre relações tributárias de trato sucessivo, quando em jogo outros princípios contidos nos ideais abstratos de segurança jurídica, como isonomia, livre concorrência e neutralidade da tributação. jurídicotributárias jurídico tempo jurídica outro geral cessar prospectivamente sucessivo isonomia tributação