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<p>This paper aims to examine from a hermeneutic perspective, the low effectiveness of the constitutional commandments, particularly those relating to taxation, reflected in the tax equality and citizen’s capacity to pay taxes. From a distinctive ontological approach to philosophical hermeneutics centered on Martin Heidegger, we examine the hermeneutical instrumental construction of the deep meanings of the constitutional commandments in a transitional stage from the positivist tradition to post-positivism and the contrasting scenario of written Constitution rules and the interpretive being of citizens in real world. Therefore, presenting from a rational argumentative methodology, the theory of dialogue as sources as a hermeneutic possibility of achievement of fair taxation.</p

HENRIQUE CARDOSO - SERGIPE.pdf

<p>The MERCOSUR represents an important international organism for the American continent, since, in addition to their institutional purposes for economic development and the independence of States Parties, also safeguards the protection of human rights in their commitments. The block has important mechanisms for the promotion of the fundamental rights, but they are hampered by their structure, which implies the absence of formal recognition of this organism as a member of the international system for the protection of human rights. As the Mercosur’s cooperation cannot be neglected, the present work, even though briefly, analyzes the behavior of this agency to the international systems and their practice in the protection of these rights. And by means of deductive method, from a bibliographical survey, in books and periodicals relevant to the subject is developed the discussion about the importance of the regional block Mercosur in the engagement for the protection of human rights concluding what are their challenges and possibilities. The writing consists of the introduction of the theme, 03 (three) chapters and the section containing the final considerations.</p

THE RELATIONSHIP BETWEEN THE SOCIAL AND ENVIRONMENTAL FUNCTION OF PROPERTY AND HUMAN RIGHTS - PAYMENT FOR ENVIRONMENTAL SERVICES (PES)

<p>With the appropriation of the goods disposed in nature by man, a long discussion begins, which persists even today, about the limits of the exercise of the right of property, which was originally of an absolute character, being relativized throughout the Time, especially in Brazil with the promulgation of the Federal Constitution of 1988. The aforementioned constitutional text, absorbing the concept of social function of property, conditioned the exercise of this right to the fulfillment of certain obligations, positive or negative, in favor of society, which evolved to include environmental content, exasperating the concept of socio-environmental function of property, as a corollary of the realization of human rights. Among the number of instruments presented over time, the Environmental Services Payment (PSA) deserved special mention, which is why it was included in the present study, so that the proposed challenge was to establish the link between the socio-environmental function of the property and Human rights and the importance of the PSA in its implementation and affirmation.</p

CONSENSUAL JURISDICTION: ORGANIZATION AND INSTRUMENTS OF THE NEW PROCEDURAL SYSTEM

<p>The conflicts are the inborn of life in society. As a demonstration of strength, power or dominion over another person, it has been that as human relations are not immune to the discord and tensions of daily life. However, solve all human questions through confrontation is inconceivable, thinking of all the expense (financial, emotional, and vitality) one has in everyday matters. Thus, consensus emerges as a solution to be persecuted in society as a more practical form of solution as tensions. This consensual vision within the public administration, including the Judiciary, on the rise in the 21st century, should be increasingly accepted as a way of listening society’s decision-making, such as measure of efficiency of decisions taken, observed the legality. Jurisdiction and public administration must increase the use of this important part of democracy: the dialogue.</p