Ethics, Law and Citizenship


Source: Release, 01/01/2009

Ethics, Law and Citizenship is the first work of Ruben Quaresma, income inspector and master in Public Law. “The idea came up with my master's dissertation, whose theme was“ How is it possible to optimize the tax-taxpayer relationship? ”, Explained the author.

Judges, prosecutors, businessmen, public administrators, mayors, governors, president and ordinary citizens, among others, participate in the plot. Quaresma's proposal is to debate the Brazilian tax regime in an objective manner, based on the confrontation of the rights of others, that is, how far each can go without invading the other's space, and complying with his tax obligations as a citizen. To this end, the author shows the importance of these limits for good living in society. Ethics, law and citizenship are the main issues that permeate all chapters of the book.

In the work, there is an entire chapter dedicated to the work developed by ETCO - Brazilian Institute of Ethics in Competition, in relation to combating unfair competition. “The participation of the institute in this fight in favor of curbing tax evasion in the business sphere is fundamental, because, despite not being directly linked to the public administration, it has great interest in collaborating with the tax justice system, to improve the business environment”, concluded Ruben Quaresma.

About the Author

Ruben Quaresma is an income inspector for the State of Rio de Janeiro. He graduated in Law from the Faculty of Law of Campos (RJ), and in Accounting from the University Cândido Mendes, in Rio de Janeiro. In addition, he did a master's degree in Tax Law at the Estácio de Sá University, in Rio de Janeiro. He worked at the Rio de Janeiro Finance Secretariat, he was president of the Tax Review Board, director of Special Operations (DOE), advisor to the secretary, Legal Advisory and the Secretariat for Inspection. He was also Finance Secretary in the Brizola government, Director of Administration and Finance (Secretariat for Children and Adolescents), Coordinator and Director of Taxes for the Municipality of Rio de Janeiro, Tax Advisor for the Prefecture of Campos and Fiscal Coordinator of the Cruzado Plan in Rio de Janeiro. January. He is the author of the book Ética, Direito e Cidadania - Brasil Sociojurídico Atual. Soon he will launch another work: The Constitutional Principle of Contributory Capacity.


Technical sheet

Book: Ethics, Law and Citizenship
Author: Ruben de Azevedo Quaresma
Publisher: Juruá
Pages: 496
Suggested price: R $ 100,00 *
* The book can be purchased directly from the author, by e-mail, for the price of R $ 80,00.