Programa de Pós-graduação em Direito e Políticas Públicas
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Navegando Programa de Pós-graduação em Direito e Políticas Públicas por Por Orientador "Motta, Fabrício Macedo"
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Item A ineficiência da execução fiscal no estado de Goiás como situação-problema na abordagem direito e politicas públicas(Universidade Federal de Goiás, 2020-12-27) Diniz, Raimundo Nonato Pereira; Motta, Fabrício Macedo; http://lattes.cnpq.br/144607822930138; Motta, Fabrício Macedo; Bucci, Maria Paula Dallari; Bonifácio, RobertThis study examines tax enforcement inefficiency phenomenon in the State of Goiás, with the aim of understanding currently adopted procedural and administrative practices and legal arrangements which regulate them and also of contributing to the formulation of good practices and adjustments in these arrangements, which may allow efficiency gains in terms of increased revenue and procedural speed. For the organization of this study, the theoretical reference is based on Law and Public Policy Approach and the adopted methodologies were bibliographic research and descriptive statistics. In the end, it was concluded that tax enforcement inefficiency in the State of Goiás is associated with tax enforcement actions nonselective filing, which leads to judicial collection of credits without indicative characteristics of their recovery viability. To impact this scenario, it was proposed to issue a normative act that exempts tax enforcement actions filing in relation to non-viable credits and authorizes the consensual resolution of cases as alternative measures to recover credits from the state's active debt, as well as to adopt strategic management practices at scale, based on previous classification of credits.Item Contratações diretas emergenciais realizadas pelo estado de Goiás para enfrentamento da pandemia da covid-19: due diligence como estratégia de governança(Universidade Federal de Goiás, 2023-08-31) Magacho, Bruna Toledo Piza de Carvalho; Motta, Fabrício Macedo; http://lattes.cnpq.br/1446078229301388; Motta, Fabrício Macedo; Silva, Robert Bonifácio da; Niebuhr, Pedro de MenezesIn the midst of the crisis generated by the coronavirus pandemic, measures that simplified and streamlined public procurement became necessary. It was up to the Government to act intelligently in order to contain the spread of the virus and mitigate the effects of its impact on society. To this end, it was crucial to simplify contracting processes, normally carried out via bidding, so that the Administration was equipped with quick instruments that would allow it to have goods and services in the time required to face the pandemic. In this sense, the object of this research was limited to the “procedure for choosing suppliers and the risks arising from this act”. The general objective of the research is to identify the contours of the due diligence that proposes to provide relevant information about suppliers to the contracting bodies, information that can be used not only in the safe selection of suppliers, but also in the identification and treatment of risks, such as fraud and non-performance. contractual, for example, thus allowing the adoption of measures for better execution and close monitoring of the contract; and as specific objectives: a) to assess the possible risks in direct emergency public contracts carried out by the State of Goiás to face the pandemic caused by Covid-19, considering, for this purpose, the risk factors identified on suppliers, according to developed typologies by CGE; b) quantitatively describe the risks materialized in direct emergency public contracts carried out by the Public Administration of the State of Goiás based on the model adopted for the election of contractors; c) test the due diligence procedure retroactively to the direct emergency contracts carried out by the State of Goiás to face Covid-19; d) verify the possible benefits arising from the adoption of due diligence in the selection of suppliers and risk management, notably the risks of fraud, non-performance and withdrawal of the corresponding contracts. In order to achieve the proposed objectives, it was intended to respond to the following problem: could the prior investigation of suppliers contracted directly to combat the Covid pandemic, through due diligence, reduce the risks of fraud, contractual nonperformance and withdrawal in such contracts? To this end, the research tested the following hypothesis: pre-contractual due diligence, when applied to the public sector, proves to be a potentially positive measure, considering the beneficial effects on the choice of suppliers and the management of contractual risks, especially in periods crisis, in which such hiring needs to be even faster and less bureaucratic. As a methodology, a cut was made to restrict the analysis of normative acts and the performance of empirical research in the Executive Branch bodies of the State of Goiás, covering only the direct emergency contracts carried out for the acquisition of goods and services destined to face the health emergency caused by Covid-19. The research falls within the empirical research genre as it involves the systematic collection of data on public procurement and subsequent analysis, with the aim of verifying its possible influence on the improvement of future administrative procedures. As a result, due diligence has a legal basis to serve the management of risks arising from the contract entered into between the supplier and the Public Administration, simply issuing a normative administrative act that regulates its use as a governance tool in public procurement, the option by law being legitimate in order to grant perpetuity to the tool and protection against the discontinuity of administrative decisions considered as government actions.Item Tribunal de Contas e controle da corrupção: discussão conceitual e diagnóstico(Universidade Federal de Goiás, 2020-12-18) Mesquita, Saulo Marques; Motta, Fabrício Macedo; http://lattes.cnpq.br/1446078229301388; Motta, Fabrício Macedo; Silva, Robert Bonifácio da; Bitencourt, Caroline MüllerThe present research has the scope of investigating the performance of the Court of Accounts of the State of Goiás with regard to the fight against corruption. As an institution that is part of the external control system, this Court has important powers that can be used for this purpose. From this perspective, the institutional perception regarding the problem of corruption is verified, exploring the suitability of the existing instruments to enable the identification of situations that can be considered corruption, and also the way they are employed within the researched institution, particularly regarding the developments related to the accountability of agents involved. For this purpose, the research reaches the lawsuits initiated between 2008 and 2018, aiming at determining the level of identification of evidence and/or proofs, satisfaction of the respective convictions and referral to external institutions. Founded on the hypothetical-deductive method, empirical research is preceded by the study of the characteristics of the Courts of Auditors system and the control activity, as well as the theoretical framework inherent to corruption, which is understood as the social, political and legal phenomenon that represents disrespect for ethics, morals and the norm, by submitting the public good to the private interest, as a rule aiming at obtaining an undue advantage, for oneself or for others, with direct or indirect violation of fundamental rights, by prejudice, although potential, the capacity of the State to provide the benefits due to the population. The results of the research confirm the relevance of the control system in this area, while demonstrating the need for improvement by increasing the level of institutional commitment, the improvement of the respective work instruments and, also, the design of measures specifically created for that end.Item Políticas públicas: sustentabilidade financeira dos contratos administrativos(Universidade Federal de Goiás, 2019-08-26) Oliveira, Antônio Flávio de; Motta, Fabrício Macedo; http://lattes.cnpq.br/1446078229301388; Motta, Fabrício Macedo; Freitas, Leonardo Buíssa; Mânica, Fernando BorgesIt was argued by some authors that sustainability corresponds to a principle and not only a criterion included in public procurement and contracting, it was understood for some time that this would only be an influx of the environmental question on the expenses that the Public Power would perform, without granting it a broader connotation, to cover aspects such as the existence of correspondence between economic means and the necessary expenditures. The vision of sustainability as a principle and not just as a criterion, leads to the need for public policies themselves to be designed by observing it. Therefore, from this perspective, it is necessary to adopt mechanisms that allow the sizing of public expenditures that stand out from bidding and contracting leading in a planned way, so that there is a correspondence between resources and needs that will be met. With the collection of data on works inspected by the Brazilian Court of Auditors, two interesting and equally relevant aspects for the control of public expenditures were found. The first one, which was not a research scope, was the difficulty of obtaining data that should be made available on transparency sites; while the second corroborated the hypothesis originally formulated that the lack of planning compromises the economic sustainability of public works and services, delaying them and increasing the final value. It ends with the presentation of recommendations that, adopted, may give greater sustainability to the administrative hirings.Item O comportamento judicante das câmaras municipais goianas no exercício do controle externo do Poder Executivo Municipal: análise dos reflexos das teses fixadas nos temas de repercussão geral nos 157 e 835 pelo Supremo Tribunal Federal(Universidade Federal de Goiás, 2022-08-12) Silva, Thalita da Costa e; Motta, Fabrício Macedo; http://lattes.cnpq.br/1446078229301388; Motta, Fabíricio Macedo; Freitas, Leonardo Buíssa; Ferraz, Luciano de AraújoGrounded in the historical trajectory of the government administration control theme, as well as its importance in the management models undertaken in Brazil, it`s acknowledged that governance has an apparatus that better accompanies the achievement of accountability and fundamental rights to administrative probity, access to information and righteous governance. In light of this theoretical framework, external control emerges, in charge of accounting, financial, budgetary, operational and patrimonial inspection. Notably related to this control over the acts of Municipal Mayors, it appears that there was a transfiguration regarding the subjects heading their judgment and concerning the acts issued by them. This is due to the fact that, in August 2016, the issue was faced by the Federal Supreme Court (Extraordinary Appeals n°729.744/MG and n° 848.826/CE), which established the exclusive competence of the City Council to judge the management accounts of the Mayors, when they performed as an expense authorizing officer, with the Court of Auditors uniquely bearing the responsibility of issuing a prior opinion, and defined that the opinion will only generate effects after its acceptance by the Legislative Power. On these grounds, this current empirical research aimed to analyze what the consequences of this change of understanding in the external control of the municipalities of Goiás were. After gathering the data carried out with the TCM/GO and the municipal councils of Goiás, the outcomes indicated that a significant part of the chambers are not aware of this competence to judge management accounts, which was consecrated to them. Furthermore, it was found that in most cases the Chamber does not follow-up the unfavorable opinion issued by the TCM/GO and approves the accounts. It was also noted that after the publication of the above-mentioned theses, an increase in the pendency of cases awaiting judgment by the Chambers. In the scrutiny of the judgmental behavior of the Municipal Legislature, there was greater speed when it comes to government accounts, to the detriment of management accounts, which on the whole are archived, even with the TCM/GO opinion for the rejection. It was also noticed that the average time for processing the Mayors' accountability process in the Chambers is around 2 years and six months, which undoubtedly makes situations that would give rise to ineligibility innocuous, in view of the lack of prevalence of the opinion until the Chamber's manifestation. In brief, it is inferred that, whether by reviewing the literature or empirical data, there was a weakening of the role of the Court of Auditors, since it lost its autonomy of judgment and its opinion no longer prevails as far as the Chamber pronounces itself, which culminates in the weakness of accountability in public management and, hence, in governance.