ETCO launches book on tax legal security

What is the origin of the concept of legal certainty? What is its importance for the development of a country? How does the legal norm affect Brazil today? What is the best tax reform? How do new technologies transform taxation?

These are some of the questions answered in this book, which was based on an ETCO seminar, coordinated by tax attorney Everardo Maciel. in June 2019.

The chapters are anchored in the lectures of five renowned names in tax law: Heleno Torres, professor at the Department of Economic, Financial and Tax Law at USP; Roberto Quiroga, professor of tax law at USP and FGV-SP; Humberto Ávila, professor of Tax Law at USP; Hamilton Dias de Souza, a specialist in tax law and a master in economic and financial law from the Law Faculty of USP; and Gustavo Brigagão, president of the Brazilian Association of Financial Law (ABDF).

This is the sixth book that Oscar Pilagallo writes for ETCO, this time, in partnership with journalist Fernando Figueira de Mello. The others were The siege of corruptors; Competition Ethics - Reflection, Analysis and PerspectivesCorruption - Barriers to Development in BrazilLaw and Economics; is Market Tax.

The ebook can be downloaded for free here.

The printed copy - of restricted circulation - can be requested by e-mail etco@etco.org.br and the shipment will be subject to stock availability.

 

Anti-Corruption Law is the subject of a book launched by ETCO

The constant corruption scandals that have been reported in Brazil lately can make many people think that crime is winning the war against ethics. But greater disclosure may in fact represent the opposite: the real confrontation of this problem that corrodes the nation. This is the thesis that prevails in the book The Siege of Corruptors - The History and Challenges of the New Law that Punishes Companies for Illegal and Unethical Practices, written by journalist Oscar Pilagallo from a seminar held by ETCO-Brazilian Institute of Ethics in Competition in partnership with the newspaper Economic value.

The seminar, held in 2014, was one of the first events in the country to discuss the effects of the so-called Anti-Corruption Law, which came into force earlier that year. The new law increased the punishment of companies involved in corruption cases and encouraged the adoption of integrity programs to prevent this evil. The ETCO and Market brought together lawyers, compliance professionals and other experts on the subject, in addition to authorities such as the then Chief Minister of the Comptroller General of the Union, Jorge Hage.

Getting used to corruption

The book summarizes the main themes discussed at the event, such as the objective and joint responsibility of companies, the rules of leniency agreements and the principles that should guide a compliance program. In addition to the content of the seminar, Pilagallo incorporated the new regulations of the Anti-Corruption Law that occurred in 2015 into the work.

At the opening of the book, ETCO President Evandro Guimarães talks about the moment Brazil is going through. “The greatest risk for a nation is not corruption itself. Corruption exists even in the most advanced countries. The greatest danger is that people will get used to it, stop trusting institutions and lose their capacity for indignation. Or worse: to believe that corruption is part of the culture and to begin, themselves, to commit illegal acts in exchange for undue advantages without guilt or remorse. Such a country is doomed to ethical, moral and economic decay. Fortunately, the signs are that Brazil has chosen another path ”, wrote Evandro.

This is the fifth book that Oscar Pilagallo writes for ETCO. The others were Competition Ethics - Reflection, Analysis and Perspectives; Corruption - Barriers to Development in Brazil; Law and Economics; is Market Tax.

O Siege of Corruptors it was launched by the publisher Elsevier-Campus, has 130 pages and costs R $ 45. The book can be purchased through the website www.elsevier.com.br.

Work analyzes ethical challenges in Brazil

On the evening of the 4th, ETCO released the book Competitive Ethics, Reflection, Analysis and Perspectives, at an event in the auditorium of the Getúlio Vargas Foundation (FGV), in São Paulo. The publication summarizes the ETCO 10 + 10 Debate Cycle, held in 2013 to commemorate its XNUMXth anniversary, and also seeks to build a prognosis of the ethical challenges of the next decade.

When recomposing the analyzes made during the debates, journalist Oscar Pilagallo, author of the work, highlights the movement for Diretas Já, the 1988 Constitution and even more recently, the Access to Information Law and the Anti-Corruption Law, identified as advances in the Brazilian ethical scenario. This last law, in particular, innovates when dealing with the relationship between public and private agents in the perspective of corruption.

The journalist's analysis also highlights that a more ethical business environment in Brazil depends on advancing ethics in society, promoting transparency and fighting corruption. He also cites, among the other factors that would lead to the country's institutional improvement, the importance of efforts to reduce taxation, accelerate the judicial system and completely mitigate impunity. In addition, it describes tax evasion and legal insecurity as ghosts that keep investments away.

Published by the publisher Elsevier, the work has a preface by ETCO's executive president, Evandro Guimarães, and an introduction by Roberto Abdenur, current member of the Advisory Board who, at the time of the ETCO 10 + 10 Debate Cycle, chaired the institute. The work costs R $ 39,90 and can be purchased on the Elsevier website (www.elsevier.com.br) and in the main physical and virtual bookstores in Brazil.

Corruption as an obstacle to development

Corruption news is becoming more and more constant in Brazil, causing disgust and revolt among the Brazilian people. Its impact goes far beyond the headlines and generates a large and still little-known effect on the country's economy.

In the book Corrupção - Barrier to the Development of Brazil, journalist Oscar Pilagallo shows the path taken by society to reach the current stage and shows what must be done to change the national political scenario. With both a historical and prospective approach, the book treats corruption primarily as an obstacle to economic development because it subtracts resources from public policies, causes distortions in the business environment and strengthens the culture of leniency with transgressions.

The work was built from the compilation of lectures presented at the seminar “The Impact of Corruption on Development”, conducted by ETCO, in partnership with the Valor Econômico newspaper, in August 2012, in São Paulo, which brought together representatives from various sectors Brazilian economy and society around the theme.

Corruption, Ethics and Economics

In the last five years, André Franco Montoro Filho has devoted himself to studying both the advantages of ethical behavior and the social and economic losses caused by corruption, tax evasion and other types of transgressions. Gathering writings that the author produced over the years, this work highlights the importance of ethics in a troubled economy and the enormous losses caused by the general perception of corruption in institutions. The author covers issues such as competitive ethics, the role of law, deviations from corruption and dissatisfaction with purely legislative solutions. Through short texts and sharp reflections, Montoro demonstrates the triggering of very real forms of economic and social inequality, bureaucratic imbalance and legal distortion, behavioral dysfunctions and corruption, which prove a split between ethics, politics and law. Its main objective is to offer readers viable ways to overcome these problems.

Culture of Transgressions - Scenarios of Tomorrow

Consolidated economic stability after 17 years of the Real Plan, respect for democratic rules and the rise of class C are factors that pave the way for changing a culture that has been jamming the machine of Brazilian society since the 16th century: the culture of transgressions .

Certain that in order to rise to the most developed societies in history, it is essential that the country manages to advance within the legal environment, the Brazilian Institute of Competitive Ethics (ETCO) and the Fernando Henrique Cardoso Institute (iFHC) are determined to lead a process that makes transgression a term of the past.

Culture of Transgressions - Scenarios of Tomorrow is the third book in the series that started in 2008 with Culture of Transgressions - Lessons from History, followed by Culture of Transgressions - Visions of the Present, 2009. Like the previous two, this work is the result of a homonymous debate, held at iFHC in April , bringing together four of its five authors: Aristides Junqueira; Marcílio Marques Moreira; Paul Singer and Renato Janine Ribeiro to discuss ways to change this culture, rooted in a part of the Brazilian population.

“The partnership between iFHC and ETCO has been invaluable to sustain the discussion on the issue of transgression, since the innovations and transformations of society have to obey permanent guidelines regarding ethical principles. It is not because the next one disrespects ethical principles that we can do the same. It is necessary to join forces to act without transgression and to demand that our representatives in the Executive, Legislative and Judiciary branches not violate. Then, yes, we will have the tomorrow we want for Brazil. ” (Roberto Abdenur, Executive President of ETCO)

 

About the authors:

Aristides Junqueira Alvarenga holds a master's degree in law from the Faculty of Law of the University of São Paulo and a bachelor's degree in Law from the Faculty of Law of the Federal University of Minas Gerais. He was Attorney General of the Republic for three terms. He is the author of the book “The criminal jurisdiction of the Federal Court of First Instance” (Saraiva) and dozens of articles and essays on legal topics. He received several official decorations, as well as titles of honorary citizenship from States and Municipalities.

Gilmar Ferreira Mendes he is minister of the Superior Electoral Court, of which he was president between the years of 2008 and 2010. He also held the presidency of the National Council of Justice (2008/2010) and of the Superior Electoral Court (2006). He is a professor of Constitutional Law at the Faculty of Law of the University of Brasilia and the Brasiliense Institute of Public Law. Doctor of Law from the University of Münster, Germany, he is an individual member of the Venice Commission. He has dozens of published works, including “Course on Constitutional Law” (Saraiva).

Marcílio Marques Moreira, president of the ETCO Advisory Council, holds a bachelor's degree in law from the State University of Rio de Janeiro and a master's degree in political science from Georgetown University. He is an honorary member of the University Council of PUC and an effective member of the Board of Directors of the Catholic University of Petrópolis and the Fundação Getulio Vargas, among other academic and cultural institutions in Brazil and the United States. University professor since 1956, he held a series of public positions, as Brazilian ambassador to the United States and Minister of Finance.

Paul Israel Singer he is the national secretary of Solidarity Economy at the Ministry of Labor and Employment and a full professor at the Faculty of Economics, Administration and Accounting at the University of São Paulo. He was São Paulo's Municipal Planning Secretary (1989-1992). He is the author of “Learning the economy”, “Brazil in crisis - dangers and opportunities”, “Political economy of urbanization”, “Globalization and unemployment”, “What is the economy” and “To understand the financial world”, and author of “The solidarity economy in Brazil”, all by Editora Contexto.

Renato Janine Ribeiro Current Minister of Education, he is a professor of Ethics and Political Philosophy at the University of São Paulo, where he also received his doctorate, after defending his master's degree at Sorbonne. Among others, he published the following books: “The society against the social: the high cost of public life in Brazil” (Companhia das Letras, 2000, Jabuti Award) and “The last reason of the kings” (Companhia das letras, 2002) and “For a new policy” (Ateliê Editorial, 2003). He was director of evaluation at Capes (2004-2008), as well as visiting professor at Columbia University.

Culture of Transgressions in Brazil: Views of the Present

In Brazil we live a kind of paradox: at the same time that the material conditions of life improve, we have the sensation of experiencing a kind of “moral crisis”, which manifests itself from the relationships between people to the relationships between who governs and who is governed.

Was there really a "moral crisis" that we should be concerned with? Or is it just a distorted perception, a product of our difficulty in identifying and understanding the formation of new values, replacing the values ​​of a traditional society?

It is around these issues that the essays gathered in this book, the second in the Culture of Transgressions in Brazil series, revolve around that iFHC and ETCO carry out in partnership.

The presentation was made by André Franco Montoro Filho and Fernando Henrique Cardoso.

 

About the authors:

Marcílio Marques Moreira he is chairman of the Advisory Board. Bachelor of Law from the State University of Rio de Janeiro and Master of Political Science from Georgetown University. He is an honorary member of the University Council of PUC and effective member of the Board of Directors of the Catholic University of Petrópolis and FGV, among other academic and cultural institutions in Brazil and the USA.

Fabio Wanderley Reis holds a PhD in Political Science from Harvard University, is an emeritus professor at the Faculty of Philosophy and Human Sciences at UFMG, a member of the CNPq Deliberative Council, former president of the National Association of Graduate Studies and Research in Social Sciences (Anpocs) and Great- Cross of the National Order of Scientific Merit.

Caio Tulio Costa he is a journalist, professor of Journalistic Ethics at Faculdade Cásper Líbero, in São Paulo, doctor of Communication Sciences at USP and consultant in new media.

Yves de la Taille he is a professor at the Institute of Psychology - USP. Chair of Developmental Psychology and Genetic Psychology - Institute of Psychology - USP.

Içami Tiba has been a psychiatrist at the Faculty of Medicine of the University of São Paulo (FMUSP) for 41 years; psychodramatist and family consultant. Counselor of the National Institute for Training and Education for Work “Via de Acesso”.

 

CULTURE OF TRANSGRESSIONS

Visions of the Present

Marcílio Marques Moreira, Fábio Wanderley Reis, Caio Túlio Costa, Yves de La Taille and Içami Tiba

Editora Saraiva
1st edition 2009
brochure
168 pages
ISBN: 978-85-02-09024-8

Culture of Transgressions in Brazil - Lessons from History

Second edition of the book edited by ETCO in partnership with iFHC investigates the origin of practices that escape the sense of responsibility. The work was prepared based on a seminar, held in August 2007 at iFHC, where the central issue was the culture of transgressions in Brazil.

Few reflections have deserved the theme of transgressions in Brazil, despite the fact that the practice of behavior contrary to laws, norms and codes of conduct is so ingrained in the way of being of the Brazilian people, in the individual and in the social, as to be an element of building national memory.

 

The urgency - always present - of the need to bring to light the debate on such a complex and diffuse subject makes reading the book Culture of Transgressions in Brazil - Lessons of History, recently launched by ETCO - Brazilian Institute of Ethics Concurrential, essential. in partnership with Instituto Fernando Henrique Cardoso, iFHC. Under the coordination of ex-minister Marcílio Marques Moreira and ex-president Fernando Henrique himself, and with a presentation by the economist and ETCO president, André Franco Montoro Filho, the book brings a good overview of the various facets that shape transgressions, with the concern to try to trace throughout the history of the country the origin and evolution of practices that escape the sense of responsibilities and obligations in the most diverse segments, both in the public and private spheres.

 

Because they are multifaceted, transgressions allow different interpretations and approaches, and it is precisely in the “richness” of the ways of feeling and facing the theme, so vital to the widening of the discussion, the great contribution of the ETCO initiative together with the iFHC. The result of a seminar dedicated to the theme, the book brings together texts by four experts, experts in the country's social, political and cultural issues, from the perspective of History, Law, Anthropology and Political Science.

 

Joaquim Falcão, director of the FGV-Rio School of Law, introduces in his text the notion of “collectivized transgressions”, in which the repeated and customary practice of individual transgressions ends up exceeding the limit of the unit to gain the form of the collective, understood by him as a result of the repetition of the same act by millions of people or entities. It uses property law to discuss in a practical way about three situations characteristic of the growing illegalization of everyday life: the right to housing, the related issue of definitive deed and copyright. Falcão believes that they are examples of the monopoly legal structure established in the country. He defends the diversification of legislation in the form of a pluralization of legal acts in accordance with the most complex and differentiated aspects that guide social relations today.

 

Historian José Murilo de Carvalho, on the other hand, delves into the concept of legal monopoly and highlights in his text the role that laws and coroners have always played in the country's political evolution. For him, the set of laws, which benefits the operators of the police and legal system, has the effect of elitizing justice and inciting transgression. It is as if what José Murilo calls “legiferous fury” worked as a kind of feedback factor for transgression, creating a vicious circle that would only benefit the law enforcers themselves or those who can pay the costs of a lawsuit.

 

To break with this state of affairs, José Murilo believes that some attitudes, in the way of thinking and acting, would need to disappear from society, such as the moralistic stance characteristic of “udenism”, fatalism and pragmatic cynicism, in addition to the current view of that the law is somewhat disposable, instead of being understood as an end, necessary for the survival of the system of representative democracy.

 

***

In the economy, the country sustains a sophisticated and advanced system, but it is still subordinated to a heavy and backward institutional framework

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Anthropologist Roberto DaMatta's text highlights the “representative” aspect of the perpetrator's surroundings as, for him, the variable “who was” would encompass the nature of the crime committed in a complication of the complex of egalitarian and hierarchical values. "Our problem would not be the law, but the care in its application, which forces us to consider who committed the crime," he says. Here too, the importance of a deeper change in social values ​​that leads to the politicization of the issue is raised, because, DaMatta believes, without being aware of the difference between “transgression” and “transgressions” conceived and lived in specific societies, endowed with a regime of guilt, shame, respect and honor that is equally particular, the trend is to continue introducing legal mechanisms that, "even if they are able to surround the entire block, let the thief escape".

 

Political scientist Bolívar Lamounier tries to establish a relationship between transgression and the market economy. His intriguing article questions the possibility of the middle class playing the role of an agent for revising values ​​and providing political support to boost the market economy and to stop the escalation of transgression. Would, he asks, be the Brazilian middle class a solution or a problem in the context of the issue of transgressions? The answer is not trivial. Bolívar is, however, convinced that the persistent increase in transgression in Brazil is an inevitable correlate of the modernization process, the price paid for a dynamic, modern and democratic society. The other side of the issue, he points out, is the accumulated delay in the institutional field, in the construction of values ​​and standards of sociability comparable to those of more developed countries. Reading the book Culture of Transgressions in Brazil confirms the perception that we live in a deeply dichotomous reality: the country operates in a sophisticated and advanced system in the economic sector, but is still subordinated to a heavy and backward institutional system. Between one and the other, a society proliferates that benefits from the progress of the economy while trying to survive jumps, jumping from branch to branch.

 

* Maria Clara RM do Prado is a journalist and director of Cin - Comunicação Inteligente, a columnist for the newspaper Valor Econômico and author of the book A Real História do Real, published by Record.