FiscalizaÃÃo de tributos ambientais pelo MinistÃrio PÃblico de Pernambuco : uma visÃo crÃtica do modelo adotado

AUTOR(ES)
DATA DE PUBLICAÇÃO

2009

RESUMO

The objective of this study is to analyse the problems in the proceedings of the Civil Public Inquiry, followed by the Pernambuco State Prosecuting Attorney Office, when it makes use of this legal tool while supervising the application of the money from the environment tributes, proposing, as solution to a new model of proceduring. This paper presents the inclusion of compulsory rites when they are being followed, as well indicates the Representatives of the Prosecuting Attorneys who must participate of the acts of investigation. The slope proposition left from the next question: What is the perspective of dinamization and structuring in the adoption of a procedure of investigation, with own and prearranged rite, for counting of a denunciation of diversion of public allowances, originating from environment tributes? For reaching the proposed objectives, this study was carried out through bibliographical inquiry (articles of specialized magazines, books, magazines, newspapers, theories, dissertations, monographs and academic works) and documents (physical archives and on-line) originated from the work of the Prosecuting Attorneys wrapped in supervising the Public inheritance, under the optics of the methodology of the inquiryaction taught by Andrà Morin, Sylvia Vergara and Michel Thiollent, arranged in what the investigator prepares diagnoses, analyse and identify problems and look for solutions, being, the main part of the investigated environment. In the attainment of the work, the concepts of prosecuting attorney services were analysed by the of the lessons of Hugo Nigro Mazzilli, Wallace Paiva Martins Junior and Emerson Garcia, of the Environmental Tributes by the optics of ClÃudia Campos de AraÃjo and Bernardo Moraes and those of the Public management, with base in Ana Paula de Paula and Luiz Carlos Bresser Pereira. Finally it is demonstrated that the adoption of the proposed model, in order to process the investigations of the money originated from environment tributes, aims to provide bigger celerity and efficiency to the proceeding of investigation perpetrated by the Prosecuting Attorneys in charge , to aim the institutional mission of the Pernambuco State Prosecuting Attorney Office in defending the public inheritance

ASSUNTO(S)

ministÃrio pÃblico de pernambuco administracao publica tributos ambientais pesquisa-aÃÃo public management inquiry-action environment tributes civil public inquiry gestÃo pÃblica inquÃrito civil pÃblico the pernambuco state prosecuting attorney office

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