Estado fiscal, tributação e os critérios de justiça no direito tributário

RESUMOO presente artigo visa analisar a tributação no Estado Fiscal sob os critérios de justiça tributária. A análise tradicional da justiça tributária exige que a distribuição do ônus fiscal satisfaça o' critério de igualdade vertical e horizontal, sendo exigência da igualdade – enquanto critério de justiça - que a lei trate de forma igual os iguais e os desiguais de forma diferente de acordo com as suas possibilidades de fazer frente ao ônus fiscal. Vários critérios foram propostos nesse sentido, desde a teoria do benefício até a tributação em perspectiva da capacidade contributiva. Este artigo visa evidenciar como o direito tributário pode ser fundamentado levar em conta os fins de justiça, focando especialmente no princípio da capacidade contributiva e os seus subprincípios.PALAVRAS-CHAVEDireito tributário. Justiça tributária. Princípio do benefício. Capacidade contributiva. ABSTRACTThe present article focuses on the analysis of taxation in the Fiscal State regarding the concepts of tax justice. Traditional analysis of tax justice requires that the distribution of tax burdens meets the criterion of vertical and horizontal equity, and it is a requirement of equity - as a criterion of justice - that like cases should be treated alike and relevantly different cases should be treated differently according to their possibilities to cope with the tax burden. Various criteria for relevant differences have been proposed, drawing on ideas such as ability to pay and taxation in proportion to benefit. This article aims to show how tax law may be founded taking into account goals of justice, focusing especially on the principle of Contributive Capacity and its subprinciples.KEYWORDSTax law. Tax justice. Benefit principle. Contributive Capacity

DESENVOLVIMENTO E TESTE DE UMA ESCALA PARA MENSURAÇÃO DAS CARACTERÍSTICAS QUE INCENTIVAM A ADOÇÃO DE NOVOS PRODUTOS: UM ESTUDO SOBRE OS CARROS BI-COMBUSTÍVEIS

Apesar do seu lançamento recente, nos últimos anos os automóveis bi-combustíveis alcançaram grande sucesso no mercado brasileiro. O objetivo é identificar quais são os principais atributos que são valorizados pelos consumidores. Também, criou-se uma escala para mensurar a percepção dos consumidores acerca das características – vantagem relativa, complexidade, divisibilidade, compatibilidade e comunicabilidade - que incentivam a aceitação dos automóveis bi-combustíveis, bem como, validou-se a escala e verificou-se por meio de uma análise fatorial, se os fatores que incentivam a adoção dos automóveis bi-combustíveis podem ser extraídos a partir dessa escala. A pesquisa foi dividida em duas etapas. Na primeira foram realizadas dez entrevistas com profissionais do setor de comercialização de veículos e com consumidores. Os resultados foram utilizados para a confecção dos questionários. Em seguida foi realizado um pré-teste para possíveis correções e cálculo da amostra. Obteve-se 261 questionários válidos. A escala apresentou uma boa validade interna e os atributos mais valorizados pelos consumidores são a economia, praticidade e modernidade do produto. Os resultados da análise fatorial foram promissores. A partir de quatro fatores extraídos, conseguiu-se representar alguns dos fatores descritos na teoria

Brand equity assessment of a college education institution by brand resonance and its components

O objetivo desse trabalho foi o de mensurar o brand equity da marca de uma IES por meio dos seis blocos – proeminência, imagem, desempenho, sentimento, julgamento e ressonância – da Pirâmide de Ressonância da Marca. Além disso, foi mensurada a confiança na marca e calculadas as correlações entre os próprios blocos de ressonância de marca e a confiança. Foram aplicados 491 questionários para os alunos que estudavam em quatro campi de uma IES. Os resultados indicam que a IES possui os blocos mais fortes da Pirâmide de Ressonância de Marca em termos de proeminência, imagem e julgamento da marca. Além disso, conforme descrito na teoria, o brand equity se inicia na proeminência de marca e termina na ressonância de marca. Todavia, para que a ressonância de marca possa ocorrer, os blocos anteriores devem ser alcançados a partir da percepção dos consumidores. Também foram calculadas as correlações entre os blocos e se alcançou a validade nomológica. No caso da confiança, ela possui uma grande correlação conforme também descrito na teoria. A IES possui uma boa imagem e é facilmente reconhecida e lembrada pelos seus alunos, mas precisa melhorar principalmente os aspectos relacionados à ressonância de marca e à confiança na marca.This paper purpose was to measure HEI brand equity through the six blocks - prominence, image, performance, feeling, judgment and resonance - of the Brand Resonance Pyramid. Besides that, confidence in the brand was measured and the correlations between the brand resonance blocks themselves and trust were calculated. 491 questionnaires were applied to the students who studied in four campuses of an HEI. The results indicate that the HEI has the strongest blocks of the Brand Resonance Pyramid in terms of the prominence, image, and judgment of the brand. In addition, as described in theory, brand equity begins with brand prominence and ends with brand resonance. However, for brand resonance to occur, the previous blocks must be reached from the consumers’ perceptions. Correlations between the blocks were also calculated and the nomological validity was reached. In the case of the trust, it has a great correlation as also described in theory. HEI has a good image and is easily recognized and remembered by its students, but it needs to improve mainly aspects related to brand resonance and brand trust

ATLANTIC BIRDS: a data set of bird species from the Brazilian Atlantic Forest

South America holds 30% of the world's avifauna, with the Atlantic Forest representing one of the richest regions of the Neotropics. Here we have compiled a data set on Brazilian Atlantic Forest bird occurrence (150,423) and abundance samples (N = 832 bird species; 33,119 bird individuals) using multiple methods, including qualitative surveys, mist nets, point counts, and line transects). We used four main sources of data: museum collections, on-line databases, literature sources, and unpublished reports. The data set comprises 4,122 localities and data from 1815 to 2017. Most studies were conducted in the Florestas de Interior (1,510 localities) and Serra do Mar (1,280 localities) biogeographic sub-regions. Considering the three main quantitative methods (mist net, point count, and line transect), we compiled abundance data for 745 species in 576 communities. In the data set, the most frequent species were Basileuterus culicivorus, Cyclaris gujanensis, and Conophaga lineata. There were 71 singletons, such as Lipaugus conditus and Calyptura cristata. We suggest that this small number of records reinforces the critical situation of these taxa in the Atlantic Forest. The information provided in this data set can be used for macroecological studies and to foster conservation strategies in this biodiversity hotspot. No copyright restrictions are associated with the data set. Please cite this Data Paper if data are used in publications and teaching events. © 2017 by the Ecological Society of Americ

Photography-based taxonomy is inadequate, unnecessary, and potentially harmful for biological sciences

The question whether taxonomic descriptions naming new animal species without type specimen(s) deposited in collections should be accepted for publication by scientific journals and allowed by the Code has already been discussed in Zootaxa (Dubois & Nemésio 2007; Donegan 2008, 2009; Nemésio 2009a–b; Dubois 2009; Gentile & Snell 2009; Minelli 2009; Cianferoni & Bartolozzi 2016; Amorim et al. 2016). This question was again raised in a letter supported by 35 signatories published in the journal Nature (Pape et al. 2016) on 15 September 2016. On 25 September 2016, the following rebuttal (strictly limited to 300 words as per the editorial rules of Nature) was submitted to Nature, which on 18 October 2016 refused to publish it. As we think this problem is a very important one for zoological taxonomy, this text is published here exactly as submitted to Nature, followed by the list of the 493 taxonomists and collection-based researchers who signed it in the short time span from 20 September to 6 October 2016

ATLANTIC EPIPHYTES: a data set of vascular and non-vascular epiphyte plants and lichens from the Atlantic Forest

Epiphytes are hyper-diverse and one of the frequently undervalued life forms in plant surveys and biodiversity inventories. Epiphytes of the Atlantic Forest, one of the most endangered ecosystems in the world, have high endemism and radiated recently in the Pliocene. We aimed to (1) compile an extensive Atlantic Forest data set on vascular, non-vascular plants (including hemiepiphytes), and lichen epiphyte species occurrence and abundance; (2) describe the epiphyte distribution in the Atlantic Forest, in order to indicate future sampling efforts. Our work presents the first epiphyte data set with information on abundance and occurrence of epiphyte phorophyte species. All data compiled here come from three main sources provided by the authors: published sources (comprising peer-reviewed articles, books, and theses), unpublished data, and herbarium data. We compiled a data set composed of 2,095 species, from 89,270 holo/hemiepiphyte records, in the Atlantic Forest of Brazil, Argentina, Paraguay, and Uruguay, recorded from 1824 to early 2018. Most of the records were from qualitative data (occurrence only, 88%), well distributed throughout the Atlantic Forest. For quantitative records, the most common sampling method was individual trees (71%), followed by plot sampling (19%), and transect sampling (10%). Angiosperms (81%) were the most frequently registered group, and Bromeliaceae and Orchidaceae were the families with the greatest number of records (27,272 and 21,945, respectively). Ferns and Lycophytes presented fewer records than Angiosperms, and Polypodiaceae were the most recorded family, and more concentrated in the Southern and Southeastern regions. Data on non-vascular plants and lichens were scarce, with a few disjunct records concentrated in the Northeastern region of the Atlantic Forest. For all non-vascular plant records, Lejeuneaceae, a family of liverworts, was the most recorded family. We hope that our effort to organize scattered epiphyte data help advance the knowledge of epiphyte ecology, as well as our understanding of macroecological and biogeographical patterns in the Atlantic Forest. No copyright restrictions are associated with the data set. Please cite this Ecology Data Paper if the data are used in publication and teaching events. © 2019 The Authors. Ecology © 2019 The Ecological Society of Americ

Catálogo Taxonômico da Fauna do Brasil: setting the baseline knowledge on the animal diversity in Brazil

The limited temporal completeness and taxonomic accuracy of species lists, made available in a traditional manner in scientific publications, has always represented a problem. These lists are invariably limited to a few taxonomic groups and do not represent up-to-date knowledge of all species and classifications. In this context, the Brazilian megadiverse fauna is no exception, and the Catálogo Taxonômico da Fauna do Brasil (CTFB) (http://fauna.jbrj.gov.br/), made public in 2015, represents a database on biodiversity anchored on a list of valid and expertly recognized scientific names of animals in Brazil. The CTFB is updated in near real time by a team of more than 800 specialists. By January 1, 2024, the CTFB compiled 133,691 nominal species, with 125,138 that were considered valid. Most of the valid species were arthropods (82.3%, with more than 102,000 species) and chordates (7.69%, with over 11,000 species). These taxa were followed by a cluster composed of Mollusca (3,567 species), Platyhelminthes (2,292 species), Annelida (1,833 species), and Nematoda (1,447 species). All remaining groups had less than 1,000 species reported in Brazil, with Cnidaria (831 species), Porifera (628 species), Rotifera (606 species), and Bryozoa (520 species) representing those with more than 500 species. Analysis of the CTFB database can facilitate and direct efforts towards the discovery of new species in Brazil, but it is also fundamental in providing the best available list of valid nominal species to users, including those in science, health, conservation efforts, and any initiative involving animals. The importance of the CTFB is evidenced by the elevated number of citations in the scientific literature in diverse areas of biology, law, anthropology, education, forensic science, and veterinary science, among others