Implicações da prática de gestão fisco-tributária na educação básica brasileira: o caso do Município de Belford Roxo - RJ
Ano de defesa: | 2016 |
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Autor(a) principal: | |
Orientador(a): | |
Banca de defesa: | , , |
Tipo de documento: | Dissertação |
Tipo de acesso: | Acesso aberto |
Idioma: | por |
Instituição de defesa: |
Universidade do Grande Rio
|
Programa de Pós-Graduação: |
Programa de Pós-Graduacão em Administração
|
Departamento: |
Unigranrio::Administração
|
País: |
Brasil
|
Palavras-chave em Português: | |
Área do conhecimento CNPq: | |
Link de acesso: | http://localhost:8080/tede/handle/tede/151 |
Resumo: | In this dissertation was researched, studied and discussed the tax authorities and tax Administration of direct municipal revenues, transfers and constitutional transfers from the state and the Union by the municipality of Belford Roxo and the application of these resources in basic education, which includes early childhood education, Education Elementary and high school. Preschool education is divided into: kindergarten and pre-school; Elementary School is divided into two levels: the first to the fifth year and the sixth to ninth grade and high school, with three-year, which was included in Basic Education in February 6, 2006 (Law 11.274 of February 6 2006). Direct Municipal Taxes considered in the study were the property tax, the ISSQ and Fees. As for transfers and constitutional transfers were included the property taxes, ICMS, IR, IPI, Royalty Oil, FUNDEF, FUNDEB and the FPM. Additionally were taken into account the constitutional principles such as the Transparency and Publicity, and the main Brazilian law as: Federal Constitution, the budget law, the Fiscal Responsibility Law and including the Education Accountability Act which is under study in National Congress. Regarding the Basic Education teaching major variables listed were those linked to quantitative schools, classrooms, faculty and staff; teachers and enrollment in early childhood education; teachers, enrollment, dropout and students in elementary school. And finally, indexes and notes used were IDEB, PISA, IFDM and the HDI. |
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Nicolini, Alexandre MendesNicolini, Alexandre MendesNascimento , Rejane PrevotMotta, Ana Carolina de Gouvêa DantasSilva, Carlos Antonio Leite da2017-06-16T12:23:11Z2016-04-12SILVA, Carlos Antonio Leite da. Implicações da prática de gestão fisco-tributária na educação básica brasileira: o caso do Município de Belford Roxo - RJ. 2016. 158 f. Dissertação (mestrado em Administração) – Universidade do Grande Rio “Prof. José de Souza Herdy”, Escola de Ciências Sociais e Aplicadas, Rio de Janeiro, 2016.http://localhost:8080/tede/handle/tede/151In this dissertation was researched, studied and discussed the tax authorities and tax Administration of direct municipal revenues, transfers and constitutional transfers from the state and the Union by the municipality of Belford Roxo and the application of these resources in basic education, which includes early childhood education, Education Elementary and high school. Preschool education is divided into: kindergarten and pre-school; Elementary School is divided into two levels: the first to the fifth year and the sixth to ninth grade and high school, with three-year, which was included in Basic Education in February 6, 2006 (Law 11.274 of February 6 2006). Direct Municipal Taxes considered in the study were the property tax, the ISSQ and Fees. As for transfers and constitutional transfers were included the property taxes, ICMS, IR, IPI, Royalty Oil, FUNDEF, FUNDEB and the FPM. Additionally were taken into account the constitutional principles such as the Transparency and Publicity, and the main Brazilian law as: Federal Constitution, the budget law, the Fiscal Responsibility Law and including the Education Accountability Act which is under study in National Congress. Regarding the Basic Education teaching major variables listed were those linked to quantitative schools, classrooms, faculty and staff; teachers and enrollment in early childhood education; teachers, enrollment, dropout and students in elementary school. And finally, indexes and notes used were IDEB, PISA, IFDM and the HDI.Na presente dissertação foi pesquisada, estudada e discutida a Administração fisco-tributária das receitas municipais diretas, repasses e transferências constitucionais do estado e da União ao Município de Belford Roxo e a aplicação destes recursos na Educação Básica, que engloba a Educação Infantil, o Ensino Fundamental e o Ensino Médio. A Educação Infantil é dividida em: creche e pré-escola; o Ensino Fundamental é dividido em dois níveis: do primeiro ao quinto ano e do sexto ao nono ano e o Ensino Médio, com três anos de duração. Os Tributos Municipais diretos considerados no estudo foram o IPTU, o ISSQ e Taxas. Quanto aos repasses e transferências constitucionais foram incluídos o IPVA, o ICMS, o IR, o IPI, Royalties de Petróleo, o FUNDEF, o FUNDEB e o FPM. Adicionalmente foram levados em consideração os princípios constitucionais, tais como da Transparência e da Publicidade, e as principais leis brasileiras como a: Constituição Federal, a Lei orçamentária, a Lei de Responsabilidade Fiscal e inclusive a Lei de Responsabilidade Educacional que se encontra em estudo no Congresso Nacional. Em relação ao ensino da Educação Básica as principais variáveis elencadas foram aquelas relacionadas aos quantitativos de: escolas, salas de aula, funcionários e professores; docentes e matrículas na educação infantil; docentes, matrículas, evasão e formandos no Ensino Fundamental. E, finalmente, os índices e notas utilizados foram o IDEB, o PISA, o IFDM e o IDH.Submitted by Janser dos Santos Nascimento (janser.nascimento@unigranrio.com.br) on 2017-06-16T12:23:11Z No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Carlos Antonio Leite da Silva.pdf: 3403705 bytes, checksum: 29cd7fb1dcb5a91abd24d33450f12c00 (MD5)Made available in DSpace on 2017-06-16T12:23:11Z (GMT). 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dc.title.por.fl_str_mv |
Implicações da prática de gestão fisco-tributária na educação básica brasileira: o caso do Município de Belford Roxo - RJ |
title |
Implicações da prática de gestão fisco-tributária na educação básica brasileira: o caso do Município de Belford Roxo - RJ |
spellingShingle |
Implicações da prática de gestão fisco-tributária na educação básica brasileira: o caso do Município de Belford Roxo - RJ Silva, Carlos Antonio Leite da Administração Tributos municipais Responsabilidade educacional Belford Roxo (RJ) ADMINISTRAÇÃO |
title_short |
Implicações da prática de gestão fisco-tributária na educação básica brasileira: o caso do Município de Belford Roxo - RJ |
title_full |
Implicações da prática de gestão fisco-tributária na educação básica brasileira: o caso do Município de Belford Roxo - RJ |
title_fullStr |
Implicações da prática de gestão fisco-tributária na educação básica brasileira: o caso do Município de Belford Roxo - RJ |
title_full_unstemmed |
Implicações da prática de gestão fisco-tributária na educação básica brasileira: o caso do Município de Belford Roxo - RJ |
title_sort |
Implicações da prática de gestão fisco-tributária na educação básica brasileira: o caso do Município de Belford Roxo - RJ |
author |
Silva, Carlos Antonio Leite da |
author_facet |
Silva, Carlos Antonio Leite da |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Nicolini, Alexandre Mendes |
dc.contributor.referee1.fl_str_mv |
Nicolini, Alexandre Mendes |
dc.contributor.referee2.fl_str_mv |
Nascimento , Rejane Prevot |
dc.contributor.referee3.fl_str_mv |
Motta, Ana Carolina de Gouvêa Dantas |
dc.contributor.author.fl_str_mv |
Silva, Carlos Antonio Leite da |
contributor_str_mv |
Nicolini, Alexandre Mendes Nicolini, Alexandre Mendes Nascimento , Rejane Prevot Motta, Ana Carolina de Gouvêa Dantas |
dc.subject.por.fl_str_mv |
Administração Tributos municipais Responsabilidade educacional Belford Roxo (RJ) |
topic |
Administração Tributos municipais Responsabilidade educacional Belford Roxo (RJ) ADMINISTRAÇÃO |
dc.subject.cnpq.fl_str_mv |
ADMINISTRAÇÃO |
description |
In this dissertation was researched, studied and discussed the tax authorities and tax Administration of direct municipal revenues, transfers and constitutional transfers from the state and the Union by the municipality of Belford Roxo and the application of these resources in basic education, which includes early childhood education, Education Elementary and high school. Preschool education is divided into: kindergarten and pre-school; Elementary School is divided into two levels: the first to the fifth year and the sixth to ninth grade and high school, with three-year, which was included in Basic Education in February 6, 2006 (Law 11.274 of February 6 2006). Direct Municipal Taxes considered in the study were the property tax, the ISSQ and Fees. As for transfers and constitutional transfers were included the property taxes, ICMS, IR, IPI, Royalty Oil, FUNDEF, FUNDEB and the FPM. Additionally were taken into account the constitutional principles such as the Transparency and Publicity, and the main Brazilian law as: Federal Constitution, the budget law, the Fiscal Responsibility Law and including the Education Accountability Act which is under study in National Congress. Regarding the Basic Education teaching major variables listed were those linked to quantitative schools, classrooms, faculty and staff; teachers and enrollment in early childhood education; teachers, enrollment, dropout and students in elementary school. And finally, indexes and notes used were IDEB, PISA, IFDM and the HDI. |
publishDate |
2016 |
dc.date.issued.fl_str_mv |
2016-04-12 |
dc.date.accessioned.fl_str_mv |
2017-06-16T12:23:11Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
SILVA, Carlos Antonio Leite da. Implicações da prática de gestão fisco-tributária na educação básica brasileira: o caso do Município de Belford Roxo - RJ. 2016. 158 f. Dissertação (mestrado em Administração) – Universidade do Grande Rio “Prof. José de Souza Herdy”, Escola de Ciências Sociais e Aplicadas, Rio de Janeiro, 2016. |
dc.identifier.uri.fl_str_mv |
http://localhost:8080/tede/handle/tede/151 |
identifier_str_mv |
SILVA, Carlos Antonio Leite da. Implicações da prática de gestão fisco-tributária na educação básica brasileira: o caso do Município de Belford Roxo - RJ. 2016. 158 f. Dissertação (mestrado em Administração) – Universidade do Grande Rio “Prof. José de Souza Herdy”, Escola de Ciências Sociais e Aplicadas, Rio de Janeiro, 2016. |
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Universidade do Grande Rio |
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Programa de Pós-Graduacão em Administração |
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UNIGRANRIO |
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Brasil |
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Universidade do Grande Rio |
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