From taxation as a common element of the economic and fiscal crises in the COVID-19 pandemic, the work addresses the function of the tax in the Fiscal State and presents considerations from the theory of values that may indicate the solution of the established conflict. At the end, a brief judgment that faces the problem is presented, pointing out the use of the elements worked in the text, concluding that in the clash between the economic crisis suffered by (...) some enterprises and the incidence of taxation, this is hierarchically superior under the assumption that or the way in which the State raises resources to face the public health crisis. (shrink)

O artigo discute os efeitos que a globalização e a existência de empresas transnacionais apresentam sobre o desenvolvimento econômico nacional. Objetiva-se discutir o papel do Estado neste novo cenário e como a regulação e políticas fiscais que aproximem o cidadão dos objetivos do Estado, aliadas à função sócio-solidária das empresas, podem auxiliar no desenvolvimento. O método é o dedutivo e a pesquisa se baseia em revisão bibliográfica. Verifica-se que políticas como o Nota fiscal Paulista e a “empresa (...) pró-Ética” foram apresentados como políticas públicas discricionárias que objetivam o desenvolvimento e cobram das empresas sua participação para a construção do mesmo. (shrink)

In an important sense fiscal federalism model can be seen as a normative model whose aim is ideological. Its argument about costs and benefits of decentralization in government is based on the fact that decentralization allows better matching of public good supply and increases social welfare. But this is not true. Fiscal federalism model is a collection of old ideas that suggest that this organizational process generally increases efficiency in the allocation branch of the budget, but the possibility (...) that negative externalities and inter institutional spill-overs, when taken into account, makes this proposition false. It is the opposite process, centralization, which causes positive externalities in the allocation to arise, satisfies the ends of political economy, stabilization and distribution, and decreases the size of government. (shrink)

En este artículo abordo algunas coordenadas útiles para el análisis de la relación entre la filosofía y la fiscalidad. Mi reflexión apunta a señalar la pertinencia de una filosofía de los impuestos y, de esta manera, llamar la atención en la educación ciudadana requerida para dar forma a una razón pública democrática, veraz, crítica y atenta. Subrayo el carácter de donación que tiene el estado de derecho dentro de un régimen constitucional democrático, que depende de la tributación fiscal (...) para alcanzar los fines que se propone y, particularmente, los de una justicia distributiva de corte social. Distingo entre caridad y obligación política de justicia y mantengo que al implementar un efectivo “imperio de la ley” los ciudadanos nos donamos mecanismos y procedimientos que permiten avanzar un esquema de justicia imparcial. Esta donación no corresponde a la esfera de los deberes naturales, a la caridad o al sacrificio de los actos supererogatorios, sino que se expresa en programas institucionales cuya implementación y mantenimiento requiere que paguemos impuestos; pero siempre con base en el compromiso personal. Así, junto a John Rawls enfatizo el valor de la libertad. (shrink)

La trilogía Estado, mercado, familia debe de introducir la perspectiva de género, como una dimensión transversal porque el modo de organizar la sociedad, el mercado y la familia establece una estructura que será la causa de una mayor o menor igualdad con respecto al papel y funciones que desempeñan hombres y mujeres en esos tres ámbitos. En este artículo, después de analizar los modelos liberales y marxistas, se propone como más igualitario entre los sexos, el modelo socialdemócrata de (...) class='Hi'>Estado que establece una estrecha relación entre Estado, mercado y familia, entre lo privado y lo público. Se mantiene que la legislación laboral, las políticas fi scales y la organización de los derechos sociales incide directamente en las elecciones y el modo de organización de vida que realizan los ciudadanos. Las decisiones tomadas en el ámbito familiar sobre el tiempo dedicado a las tareas productivas y reproductivas no son autónomas sino que dependen de las políticas laborales y fiscales. La verdadera igualdad entre los sexos se fundamenta en la conciliación entre vida personal, familiar y laboral, que incluye todo lo referente a las tareas de cuidado de personas y el autocuidado, de ahí la importancia del estudio con métodos cuantitativos y cualitativos de las tareas de cuidado y de la incidencia del sistema tributario desde una perspectiva de género. (shrink)

O Estado brasileiro vivencia momentos conturbados em vários aspectos de suas estruturas, sejam elas normativas, sociais ou políticas. Com tal constatação, damos início ao presente estudo com o intuito de contribuir com o debate da normatividade e jurisprudência tributária pátria, sobretudo, acerca do papel do Estado como arrecadador de tributos (especialmente impostos) e a relação que mantém, neste ponto, com _a Religião_ (leto senso), na realidade sócio-política do século XXI. A partir de uma leitura inerente à perspectiva metodológica (...) do múltiplo-dialético, buscaremos, com o presente estudo, alcançar resposta ao presente problema de pesquisa: a partir de uma análise histórico-normativa da relação entre os fundamentos do Estado moderno e a Religião (Cristianismo), com a construção normativa constitucional e jurisprudencial de imunidade tributária para os Templos Religiosos, é possível compreendermos a necessidade de revisitarmos a referida hipótese imunitária, adequando-a ao objetivo fundamental da República de formação de uma sociedade livre, justa e, sobretudo, solidária? (shrink)

En la abundante historiografía del siglo XIX mexicano hay varias explicaciones sobre las causas del colapso económico y se distinguen tres etapas: un periodo de muy bajo crecimiento entre 1820 y 1850, un periodo de retroceso absoluto entre 1850 y 1870 y finalmente una recuperación moderada a partir de la década de 1870. Una forma de articular coherentemente todas estas explicaciones consiste en poner el énfasis en la cuestión fiscal, aprovechando algunas novedades teóricas que arrojan nuevas luces sobre discusiones (...) añejas. Así se abona a la discusión sobre la formación del Estado mexicano y su relación con el desarrollo económico. (shrink)

El presente artículo tiene como objetivo reconstruir las relaciones de la fracción de la burguesía nacional representada por la Unión Industrial Argentina y el Estado Nacional entre 1966 y 1969. Es decir, comprender el plan de acción llevado a cabo ante el gobierno llamado “Revolución Argentina”, liderado por Juan Carlos Onganía. Para ello, examinaremos las líneas rectoras de la institución en materia salarial, arancelaria, fiscal, macroeconómica y política. Analizaremos entonces la intervención de la entidad durante el gobierno de (...) Onganía, como parte integrante del mismo. Observaremos qué propuestas elevaron en cada momento y qué discusiones sostuvieron con las autoridades vigentes. (shrink)

Este artículo revisa los problemas relacionados con la distinción actual entre Ética pública y Ética privada; una distinción basada en una tesis reduccionista, según la cual los políticos y empleados públicos son los únicos sujetos agentes en los asuntos de Ética pública. El autor destaca especialmente que la noción actual de Ética Pública cae en el error de aislar en el espacio privado, cuestiones relacionadas con la Ética pública. Un concepto tan limitado, es un gran error que ha servido para (...) ocultar del foco de la Ética Pública una gran cantidad de asuntos vitales que van más allá del campo de interrelación público-privado. Los partidos políticos, los sindicatos, los contribuyentes, los contratistas, los medios de comunicación, las personas subsidiadas, los ciudadanos en general; todos ellos tienen un papel muy importante en la esfera pública, y por lo tanto son agentes en temas de Ética Pública. Por estas razones, el autor refuta la visión estrecha del concepto actual de Ética Pública y cree imprescindible repensarlo, objetiva y subjetivamente. Por otra parte, este estudio examina el nuevo panorama de los "códigos de ética" en España, con una mirada crítica cuando son sólo normas legales acompañadas de sanciones y no verdaderos “códigos de ética”. Estos principios, llamados "principios éticos", deberían ser deberes que los funcionarios públicos poseen por sí mismos y no por imposición. Por el contrario, en el caso que examinamos, esos principios son claramente deberes establecidos en la Constitución Española de 1978 y representan las obligaciones más primarias, superlativas y básicas de un empleado público. En un estado de duda moral, los códigos podrían ser útiles para proporcionar consejo, dando una regla para resolver el dilema ético. El autor reconoce que, en determinadas circunstancias, en tales casos, los códigos de ética pueden ayudar a los servidores públicos como guía en sus decisiones. Sin embargo, la obligación de respetar y garantizar el respeto de los mandatos constitucionales y la prohibición de la discriminación contra las personas por motivos de raza, sexo, religión.., u otras circunstancias, no plantean cuestiones morales. Por esa razón, el autor considera que el Estatuto Básico del Empleado Público en España comete un error al establecer como un principio ético, el deber de cumplir con la Constitución; el más alto deber legal que uno puede imaginar en el caso de los servidores públicos. (shrink)

En honor al elemento Estado Social, cuando menos, es que la misma sistemática ha previsto un novísimo juez a partir del acto legislativo número 03 de 2002 y se le ha otorgado la competencia, que no jurisdicción, de controlar ciertos ejercicios de investigación cumplidos por la fiscalía con su binomio policía judicial, algo así como el juez de la constitucionalización de los actos de ese binomio.Por regla general, pues, cuando los actos de indagación y de investigación afecten de alguna (...) manera un derecho fundamental del indiciado o del imputado antes de practicar el acto el fiscal debe solicitar la correspondiente autorización al juez de control de legalidad, caso por ejemplo cuando se precisa inspeccionar el cuerpo de aquél, o una vez cumplido el acto ir dentro de las siguientes treinta y seis horas ante el mismo funcionario con miras a que éste ejerza el control posterior.La regla de exclusión del artículo 23 del nuevo código de procedimiento penal se justifica porque de esa manera se desestimula la práctica de actos de investigación con violación a derechos fundamentales, se preserva la integridad judicial y se impide el beneficio que puede derivar de la prueba ilícita su autor. (shrink)

La normativa fiscal comunitaria, y muy especialmente el IVA, está orientada al logro del principio de neutralidad respecto del tráfico empresarial, pero por la propia competencia fiscal entre el Estado y las Comunidades Autónomas e, incluso, la forma de retribución de las Oficinas Liquidadoras se está llegando a interpretaciones discutibles, con argumentos formalistas en exceso, con el fin de encontrar nuevos hechos imponibles que, además, de incumplir el régimen de incompatibilidad de los tributos de la imposición indirecta (...) están afectando a la competitividad de nuestras empresas, encareciendo los bienes y servicios y muy especialmente el tráfico inmobiliario y el mercado del suelo, y que han afectado a la competitividad de nuestra economía de una manera estructural. (shrink)

Tras el Pacto de Estado contra la Violencia de Género se han llevado a cabodiversas iniciativas legislativas en torno a las denominadas violencias sexualesque han desembocado en la L.O. 10/2022 de Garantía Integral de la LibertadSexual.En este trabajo se pretenden abordar dos de las cuestiones más importantesde esta Ley, el consentimiento expreso y la eliminación de la distinción entreabuso sexual y agresión sexual, todo ello, partiendo de la realidad a que sequiere dar respuesta, de las obligaciones asumidas a nivel (...) internacional ydel análisis del derecho comparado, sin olvidar la ineludible perspectiva degénero y, por su puesto, teniendo en cuenta los informes el Consejo Fiscal y elCGPJ al anteproyecto y las enmiendas presentadas al articulado del proyectopresentado el 07/07/2021. (shrink)

O presente artigo analisa a compatibilidade das leis de iniciativa parlamentar que instituem isenções tributárias em face da Constituição da República de 1988 e da Lei de Responsabilidade Fiscal, no contexto de crise econômica. Em conclusão, observou-se o risco de consequências prejudiciais ao Estado se não for enfrentado o problema da legalidade das leis tributárias de iniciativa parlamentar. O método de abordagem utilizado na pesquisa foi o dialético jurídico, notadamente à confrontação dos modelos econômicos de John Maynard Keynes (...) e Friedrich Hayek em relação ao Estado brasileiro, paralelamente ao método de pesquisa bibliográfico. (shrink)

Los elementos básicos sobre los que se asienta esta contribución son; Por un lado, el reconocimiento de las características básicas de los instrumentos de soft law y la apreciación de su desnaturalización. Y, por otro lado, el análisis del fenómeno expansivo del Derecho penal y su vinculación con la globalización y la sociedad del riesgo. Su análisis conjunto me permitirán determinar la efectiva incidencia del soft law en la expansión del Derecho penal, a la luz de lo sucedido en el (...) caso del autoblanqueo de capitales, que aunado a la tipificación de las conductas de utilizar y poseer, y siendo considerado como delito previo el fraude fiscal genera importantes quiebras en uno de los principios más básicos y elementales del Derecho penal del Estado de Derecho, esto es, el principio non bis in idem. (shrink)

INTRODUCTION BY NANCY FUMERO What is a translation that stalls comprehension? That, when read, parsed, obfuscates comprehension through any language – English, Portuguese. It is inevitable that readers expect fidelity from translations. That language mirror with a sort of precision that enables the reader to become of another location, condition, to grasp in English in a similar vein as readers of Portuguese might from João Guimarães Rosa’s GRANDE SERTÃO: VEREDAS. There is the expectation that translations enable mobility. That what was (...) written in one language be accessible in another. And that a translator is to serve as a mediator, acting ultimately in service to ideas within the source text. To disperse them. However, this notion of translation is partly antithetical to the ideas in Rosa’s work. Or, alternately, to convey the despair of terrain slipping beneath one’s feet, and to encounter the heightened suspense of magic, the translation, as part of its strategy, cannot devotedly rely on its original language, not as its source text. The work undertaken by Felipe W.Martinez is a new form of translation that risks everything in order to encounter the same treacherous knowing Rosa had traversed. And it takes its risks by not taking risks: by being, almost word for word, a literal translation. This is an approach that reductively converts, as opposed to translates. The idiomatic differences between English and Portuguese are not accented. The syntax is not finessed. Liberties are not assumed on account of improving readability. What stands, resoundingly amid such absences, is the awakened challenge of reading. The genuine peril of not knowing. That is, this translation, one that purports to know nothing, creates access into the guileful world Rosa had created in Portuguese. But not by translating. If anything, GRANDE SERTÃO: VEREDAS is speaking a cosmic language through a linguistic one. And W.Martinez does us the service of recognizing this, as what configures the shapes of words and sentences is not as simple as neologisms, portmanteaus, and digressions, but as terrifying as the path the fool traverses: all paths. As such, this translation doesn’t speak English, just as the original does not speak Portuguese. It is the assemblage of paradox as a new logic that can be navigated, if only one could suspend the comfort of readability, of expectation. If one could descend a mountain in the pitch dark of night, each step shocking the body, unable to acclimate to the unleveled heights. Without a doubt, the translation is incongruous to the Portuguese. Taking a small excerpt to compare: Eh, well, thereafter, the rest the Sir provide: comes the bread, comes the hand, comes the god, comes the dog. What is striking is the interplay between “god” and “dog”. To most English speakers, this anagram is a familiar one. But in Portuguese the words god (“deus”) and dog (“cão”) are not so closely linked. In fact, there is no direct mention of “deus” in Rosa’s text: Eh, pois, empós, o resto o senhor prove: vem o pão, vem a mão, vem o são, vem o cão. Both are fascinating. In Rosa’s excerpt, the rhythm is unmistakable and precise, despite, of course, the indices of hesitation: the commas, the Eh, the uncomfortable way of searching through prolongation and wait. This is the sort of paradox Rosa can engage within a sentence. W.Martinez’s does this as well, at a scale that reverberates beyond the sentence, and with one noticeable addition: deus. What may appear to be an overstep, to add such a weighted word that draws out wordplay but is, nevertheless, not in the source text, is exemplary of risk. The translation buzzes because of it. This is because throughout the text we encounter dogs frequently, as some primal beast on par with humans. The dog is one that masters and can be mastered. A creature that is at times its face, and at others a mask. It is a powerful presence. For the translator to be attuned to the reverent undercurrent attributed to this animal, and create within the translation such charged play in English from what was only an implication in Portuguese, is in tribute to the grand beauty within dissonance. What aberrant modes of writing and translation can teach us most assuredly, is that things, words, are not in states of rightness or wrongness, but of oscillation. This isn’t so different from what Rosa says himself: The Sir look…see: the most important and beautiful, of the world, is this: that the people are not always same, still were not completed — but that they go always shifting. They tune or detune. We find this so readily in W.Martinez’s translation, this tuning and detuning. Nancy Fumero Los Angeles GRAND SERTÃO: VEREDAS BY JOÃO GUIMARÃES ROSA TRANSLATED FROM THE PORTUGUESE BY FELIPE W.MARTINEZ Nonothing. Shots that the Sir heard were man brawling not, God be. Bleach white sights on the tree in the backyard, down in the river. By my right. I do this every day, I like; from the bad of boyhood. Thereof they came to call on me. Case of a calf: a white calf, errorful, eyes of to not be—saw selves—; and with a mask of a dog! They told me; I didn’t want to catch a sight. Same that, by the defects of birth, upturned lips, looked to be a laughing man. Folkface, dogface: they determined—it was the devil. Bananas. Killed it. Do not know who owned it. They came to borrow my guns. I caved. I’ve no power to impose. Oh, sir, you laugh certain laughs…Look: when it’s a true shot, first the dogs begin to bark, instantly—after, then, you see who’s handed death. Sir, endure, this is the Sertão. Some want that it is not: that situated Sertão is in and out of those general fields, they say, end of the road, highlands, the other Urucuia. Toleima. For those of Cortino and of Curvelo, then, isn’t here said Sertão? Ah! That there’s more! To place the Sertão it’s told: it’s where the pastures lack latches; where one can tear off ten, fifteen leagues without running into a houseinhabitant; where criminalousness lives out its christ jesus. Sifted out from the tightening grip of the law. The Urcuia comes from the western mountains. But today, its banks, give all—farmlands of farms, pastures of meadows of good yield, low tides, cultures that go kill for kill, until these virgins there are. The general fields run round. These general fields are without size. Ultimately, whichever one one approves, the Sir knows: bread or breads, it’s a question of heads…the Sertão is everywhere. Of the devi? No comment. Sir ask the dwellers. Falsely I fear they unspeak that name of his—only say: whatsitcalled. Volt! no… Whosoever over avoids it, lives with it. In the sentence of one Aristides—who exists in the first palm grove on the right hand side, called Vereda-of-Cow-Calm-of-Saint-Rita—everyone believes: he can't pass in three designated places: then can be heard the tiny cry, behind, a little voice warning:— "Here I come! Here I come!... "— that is the Capirote, the whatsitcalled... And one Jise Simplicio—who anyone from here will swear he keeps an imp in house, a little satanite, imprisoned and obliged to help in all greedful deeds; reason that Simplicio emprises en route to complete riches. As such, for this they say too that his beast bristles and refuses, denying his banner, unyielding, when he wishes to mount... Superstition. Jise Simplicio and Aristides, continue getting fatter, thence unheard or heard. Still the Sir study: right now, in these days of time, you have people purporting that the devil proper stopped, mid-passage, in Andrequice. A boy out of there, to whom'd appeared, and there lauded that, to get here—normally, by horse, a day-n-half—he was capable of such with only some twenty minutes enough... by coasting the River of Chico by the headwaters! Or, too, who knows—sans offense—will not have been, for example, even yourself the Sir who announced such, when you passed by there, for fun run funny? Thereof, not my given crime, I know that wasn't. And evil I wanted not. Only that one question, in hours, at times, brightens peaceful reason. But, the Sir understand: if such a boy, there was, he wanted to dupe. Because, hey, that, to cut the river off by the springs, would be the same thing as one redoubling in the internals of this our state of ours, costant of a journey of some three months... Then? Whatsitcalled? Dodo. The fantastication. And, the respect of giving him such these names of delicacy, is what it is for one to want to invoke that he form of form, with his presence! Not that is. I, personally, almost that have lost in him the creed, deserving to Deus; is the that to the Sir I say, to pure-secret. I know that it is well established, that it greases our Saintly-Gospels. On occasion, I conversed with a young seminarian, super suitable, conferring in the book of prayers and coated in vestments, with a stick of black-sage in hand—prosed that he went auxilitator to the father, to extract the Cujo, from the body living of an oldwoman, in Waterfalls-of-Bulls, he went with the vicar of Field-Round... I conceive. The Sir not is as I? I didn't believe a single thing. Compadre mine Quelemem describes that that which reveals effect are the low spirits meager, of third, adoing in the worst darkness and with anxieties of connecting selves with the livers—they give support. Compadre mine Quelemem is who much me consoles—Quelemem of Goias. But he has to live far from here, in Jijuja, Vereda of Buriti Dark... Ahrr, I leave myself there, that in enevildemonment or with support—the Sir too must have had known diverse, men, women. As not yes? For me, umpteen I've seen, that I've learned. Ma-Neigh, Blood-o'Other, or Legion-Lips, or Tear-em-Down, Cold-Cutter, or Sissy-Goat, one Treciziano, or Verdigris... or Hermogenes... o'them, pileload. If I could forget so many names... I'm not a man for calming horses! And, same, whom of yes of to be jagunço self enters, yea is for some competence entrant of demonion. Will it not? Will it? From first, I made and mixed, and to think not I thought. I didn't have the deadlines. I lived pulling difficult from difficult, fish alive on griddle: who lives asp'rously, no fantasies. But, now, fete of fate to me comes, and sans little disquietudes, I'm from creaky net. And myself invented in this like, of to speculate ideas. The devil exists and nonexists? I say the saying. Opennouncement. These melancholies. The Sir sees: exists waterfall; and since? But waterfall is gulch of ground, and water so pouring from it, retumbling; the Sir consume that water, or undo that bankment, remainder waterfall any? To live is negotiation much perilous. I explain to the Sir: the devil vigors inside of human, the wrinkles of human— or is the human ruin, or the human of adversess. I free, per se, citizen, is that not has devil notone. Notone!— is the that I say. The Sir approve? Me declares total, frank— is high merit that me make: and to beg might, increased. This case— by rashtravagance that me they see— is of mine certain importance. God grant not was... But, not say that the Sir, awised and instructed, that agrees in people of them?! Not? You I appreciate! Your high opinion composes my value. Yea I knew, waited for it— yea the field! Ah, a we, in oldness, we lack of to have plowing of rest. You I appreciate. Is devil notone. Nor esprit. Never I've seen. Someone ought to see, then was I myself, this your servant. Was I you to tell... Well, the devil regulate his state black, ins creatures, ins womens, ins humans. E'en: ins childrens— I declaim. Since not is said: "boy—trainee of the devil"? And ins thes uses, ins plants, ins waters, in terra, in wind... Manures. …The devil in the street, in the middle of the vortex... Hey? Hey? Ah. Figuration mine, of worse by back, the certain memories. Mal-make me! I suffer pain of to tell not…Meliorate, if chillingly: well, in a ground and with equal format of branches and leaves, not give to cassava-calm, that is eaten common, and the cassava-mad that kills? Now, the Sir yea saw a strangeness? A cassava-sweet can rapidly to turn agonizing— motives not I know, at times is said that is for replanted in the terrain always, with mutations then, of caules—go embittering, of s’much in s’much, of its self takes poisons. And, well look: the other, the cassava-mad, too is that at times can fix calm, the estimate, of is to eat sans notone mal. And what this is? Eh, the Sir yea saw, for to see, the ugliness of hate pleated, facetorqued, on the faces of one cobrarattlesnake? Observed the porker fat, capita day more felicity brute, capable of, could, snort and engulf for its own dirty coziness the world total? And sparrowhawk, blackbird, some, the features of they yea represent the need of cleave for before, rend and shred by beak, appears a knife much fine for ruin I desire. Total. Has even twisted races of stone, horrorous, venomous— that spoil mortal the aquas, if they are buried beneath of well; the devil inside of them sleeps: they are the devil. Is known? And the demon— that is only thus the significance of one mercury malign— have order of to follow the path of him, have license to brag?! Arr, he is variegated in all! What the what wastes, goes spending the devil of inside of the people, by itttybits, is the reasonable to suffer. And the delight of love—compadre mine Quelemem says. Family. Really? Is, and not is. The Sir think and not think. Total is and not is… Almost all more grave criminous ferocity, always is much good husband, good son, good father, and is good-friend-of-your-friends! I know of those. Solo that have the afters— and Deus, joined. I spy many nimbi. But, in veracity, son, too, softens. Look: one called Aleixo, resident a league from Step-of-Sour, in Of-Sand, was the man of major badness calm that yea you saw. Me agreed that near the house of his had a weir, amidst the palms, with traíras, for souls of enormous, desenormous, to the real, that received fame; the Aleixo gave of to eat to them, in hours just, they self accustomed to if assuch of lunacies, in order to gobble, seemed to be fishes instructed. One day, solo for grace rustic, he killed an oldman who by there passed, destitute begging alms. The Sir not doubt—have people, in this bored world, that kill solo in order to see someone make grimace… Eh, well, thereafter, the rest the Sir provide: comes the bread, comes the hand, comes the god, comes the dog. This Aleixo was man afamilied, had children small; they were the love of his, total, absurdity. Gave good, that not even a year there passed, of to killed the oldman poor, and the children of Aleixo there they asickened. Smallepidemic of measles, they said, but complex; they never heal. When, then, they healed. But the eyes of theirs vermillionized high in an inflame of spraining to rebellion; and nexthing— the that not I know is if they went of at once, or one later and later other and other— they remained blind. Blind, sans remission of one sweet of light of this Ours! The Sir imagine: stairset— three boys and one girl— all blind. Sans remediable. The Aleixo not lost the judgment, but he changed; ah, mutated complete— now lives of band of Deus, sweating to be good and charitous in all his hours of night and of day. Appears even that he fixed the felicity, that before not was. He himself says he was a man of luck, because Deus wanted to have pity of him, to transform for there the route of his soul. That I heard, and me it gave rage. Reason of the children. If being castigated, what culpa of the let-there-bes of Aleixo those little children had?! Compadre mine Quelemem reproved my uncertainties. That, for certain, inother life returnaound, the children too had been the most wicked, of the mass and part of the father, demons of the same kettle of place. Sir the what thinks? And the oldman, assassinated? — I know the Sir goes to discuss. Well, too. In order that he had a sin of crime, in the body, by to pay. If the people— conforming compadre mine Quelemem is who says— if the people turn to to incarnate renovated, I contemplate even that enemy of death can come as son of the enemy. Look see: if to myself I say, has a subject Pedro Pindo, neighbor of here more six leagues, man of good for all in all, he and the woman of his, always been good, of goodness. They have a son of some ten years called Valtei—name modern, is the that the population of here now appreciates, the Sir knows. Well this-little-thing, thislet, since that some understanding illuminated in him, deed demonstrated the that is: petition stepfather, acid burner, likeful of ruin of inside of the profundity of the species of its nature. In which that torments, to the slowly, of all beasts or raisinglings little that quarrel; one time he found a creole woman hooched foolish sleeping, he arranged a shard of bottle, lashed at three points on the stern of the legs of hers. The what this boy drooled seeing, is bleeding hen or to knife pig.— “I enjoy of to kill…”— one occasion he teeny me told. He opened in me a fright; because: birdy that self leans over— the flight yea is ready! Well the Sir oversee: the pa, Pedro Pindo, mode of to correct this, and the ma, they give in him, misery and mast—they cast the boy sans to eat, they tied to trees in the yard, he nude, unplumed, even in June cold, they tilled the bittybody of his with the trammel and with the goblet, after they cleansed the skin of the sanguine, with bottle gourd brine. The people know, spy, fix wasted. The boy yea relowered of thinness, the eyes entering, caress of bones, enskulled, and tuberculated, the time total hacking, coughness of the that draw parched pectorals. Arr, that now, visible, the Pindo and the woman self habituated of on him hit, of little bit in little they were creating in this a pleasure ugly of diversion— as they regulate the canings in hours certain comfortable, until they call people to see the example good. I think that boy not endure, yea there is in the ta-da, not arrive for the lent to come… Ooee-ooee, then?! Not being as compadre mine Quelemem to want, that explication is that the Sir bestowed? That boy had to be a man. He should, in swing, terrible perversities. Soul of his was in the pitch. Demonstrated. And, now, paid. Ah, but, happens, when he’s crying and paining, he suffers equal that as was as a boy good… Bird, I saw all, in this world! Yea I saw even horse with hiccups… —the that the thing most costous that is. Good, but the Sir may say, should of: and in the start— for offenses and arts, the people— as for that was that s’much amended was started? Ey, ey, ey all collided. Compadre mine Quelemem, too. Am solo a sertanite, in these high ideas I navigate mal. Am much poor poor-thing. Envy my pedigree and of ones conform the Sir, with total reading and doctoration. Not is that I be illiterate. I spelt, years and middle, midly speller, memory and palmer. I had master, Master Lucas, in the Curralinho, he memorized grammar, the operations, rule-of-three, even geography and study patria. On leaves great of paper, with caprice I traced handsome maps. Ah, not is for to speak: but, since of the start, me they thought sophisticated of side. And that I merited of to go to course latin, in Lesson Waterlily—that too they said. Time nostalgic! Going today, I appreciate a good book, despaced. On the farm The Lilittlelemon, of one mine friend Vito Soziano, so sign of this almanac thick, of logoglyphs and conundrums and other divided matters, all year come. In s’much, I place primacy is in the reading advantageous, life of saints, virtues and examples— missionary astute engambling the Indians, or Saint Francis of Assis, Saint Anthony, Saint Gerald… I like much of moral. To ratiocinate, exhort the others for the good way, to acounsel to just. Mine woman, that the Sir knows, vigils for me: much prayer. She is a blessable. Compadre mine Quelemem always says that I may to aquiet my fears on conscience, that being well-attended, terrible good-esprits me protect. Eep! With like… As is of saint effect, I help with mine to want to accredit. But not even always can I. The Sir knew: I total the mine life I thought for me, lining, I am born different. I am and I same. I divert of total the world… I almost that nothing not I know. But I disconfide of many things. The Sir, conceding, I say: in order to think long, I am dog master— the Sir loose in mine front an idea ease and I research that by profundity of total the backwoods, amen! Look: the should of to have, was of so reunited-selves the wise, politicos, constitutions graded, closed the definitive the notion— to proclaim for one time, art assemblies, that not have devil notone, not exists, not possible. Valor of law! Solo assuch, they gave tranquility good to the people. Because the government not cares?! Ah, I know that not is possible. Not me settled the Sir for philistine. One this is to place ideas arranged, other is to deal with country of people, of flesh and sanguine, of thousand-and-many miseries… S’many people—gives scare of to know—and notone so calms: All nascenting, crescendoing, so wedding, wanting collocation of employment, consumables, health, abundance, to be important, wanting rain and affairs good… Of luck that lacks of so to choose: or we t’weave of to live in the salacious common, or care solo of religion solo. I could to be: father clergyman, if not chief of jagunços; for other things not was I birthed. But mine oldness yea principaled I erred of total account. And the rheumatism… There as whom says: in the primers. Ahem. Hey? Hey? The that more I think, I testify and explain: all-the-world is mad. The Sir, I, we, the people all. For this is that so lacks principally of religion: in order to desendodorize, to disdodoate. Pray is that heals of lunacy. In the general. This is that is the salvation-of-the-soul…Much religion your servant! I here, not I lose occasion of religion. I profit of all. I drink water of all rivers… One solo, for me is little, maybe not me arrives. I pray christian, catholic, I burrow the certain; and I accept the prayers of compadre mine Quelemem, doctrine of he, of Kardec. But, when I can, I go in the Mindubim, where one Matias is believer, methodist: the people so accuse of sinner, reads high the bible, and why, singing hymns beautiful of his. Total me quiets, me suspends. Whatever small shade me refreshes. But is solo much provisory. I wanted to pray— the time total. Many people not me approve, they think that law of Deus is privileges, invariable. And I! Doof! I Detest! The what I am? — the what I do, that want, much curia. And in face of total I face, executed. I? —not I trammel. Look: I have a black girl, Maria Leoncia, long from here not she lives, the prayers of her afame much virtue of power. Well to her I pay, every month— ordering of to pray for me one third, every saint day, and, on the Sundays, a rosary. Value, so values. Mine woman not sees mal in this. And I am, yea mandated word for an other, of the voyage-voyage, a Izina Calanga, in order to come here, I heard of that prayer too with grand mermermerits, I go to effect with she treatment equal. I want handful of those, me defending in Deus, reunited of me in volta… Cuts of Christ! To live is much perilous… To want the good with too much force, of incertain way, can yea to be being so wanting the mal, per to initiate. These humans! All they pull the world for itself, for the to concert amended. But capita one solo sees and understands the things of one his world. Amountain, the most supro, most serious was Mediero Vaz. That one man ancient… his Joaozy Ben-Ben, the most brave of all, no-one never can decipher how he by inside consisted. Joca Ramiro— grand man prince!— was politico. Zé Bebelo wanted to be politico, but had and not had luck: fox that lingered. So Candelario so demonized, by to think that was with illness mal. Titao Passos was the by the appreciation of friends: solo per via of them, of his same amities, were that such high so ajagunçoed. Antonio Do— severe bandit. But by half, grand majority half that be. Andalecio, in the profound, a good man-of-good, being raving in his total justice. Ricardao, same, wanted was to be rich in peace: for this he warred. Solo the Hermogenes was that born formed tiger, and assassinite. And the “Ofidios White”? Ah, not me speak. Ah this… joyless mischeivious, that was— that was a poor boy of the destiny… So good, congruous. The Sir heard, I you told: the ruin with the ruin, they terminate by the spine-bushes so to crack— Deus awaits that spendance. Boy!: Deus is patience. The contrary, is the devil. So consumes. The Sir file knife on knife— and file— that so they scrape. Even the rocks of the profound, one of in the other, they go-so aroundabounding even, that the rivulet rolls. Per enquantity, that I think, total as hath, in this world, is because so merits and lacks. Afterly precise. Deus not so reports with rifle, not garrotes the regulation. For what? Quit: goof with goof—one day, some illumination and learn: smart. Solo that, at times, for most auxiliar, Deus begets, in the middle, a pinch of pepper… Therebe? Well, for example: some time, I went of train, there in Seven-Lagoons, for parts of to consult a medical, of name me indicated. He went vested well, and in car of first, by via of the doubts, not me they shadowed for jagunço ancient. It goes and happens, that, close same of me, enfront, he took aseat, returning from the wild North, a mac Jazevedao, delegate professionale. Came with a capanga of his, an undercover, and I well knew the two, of that s’much a was ruin, as the other ruin was. The veracity to say, first I had the strict of me to surpasss for one lonng, to mutate of my place. Judgement me told, meliorate stay. Well, looking, I looked. And— you I tell: never I saw face of man furnished of brutez or malady more, of the them in that. As that was ogre, trussed of thickset, relustered of crude in the eyes small, and armed a chin of stone, toweringbrow; not of mid nor forehead. Not laughed, not so laughed not even one time; but, speaking or silent, the people appeared always to him some teeth, prey pointed of canids. Arr, and blustered, an ittybit. Solo growled curt, low, the mid-words grizzled. He came relooking, historicizing the documents— one by one the leaves with portraits and with the blacks of the digits of jagunços, lifters of horses and criminouses of death. That application of work, in one thing of those, generated the ire in the people. The undercover, busybodyguard, total close, seated joined, attending, excelling of to be dog. Me made a dread, but solo in the goof of the corpus, not in the intern of the courages. One hour, one of those reports fell— and I bent quickly, I knew there precisely by why, not I wanted, not I thought— even today I raise shame of this— I picked the paper of the ground, and delivered to him. Thereof, I say: I had more rage, because I did that; but there yea it was done. The man not even me looked, not even said notone thankfulment. Event he soles of the shoes of his— solo looking— that soles rough thick, bent of enormous, appearing iron bronzed. Because I knew: This Jazevedao, when he apprehended someone, the primary quiet thing that proceeded was that he came entering, sans to have to to say, feigning some hurry, and go stepping on the top of the feet of the poorthings. And that on these occasions he gave laughters, gave… Well, geck! I delivered to him the leaf of paper, and went leaving of there, by to have hand on me of not to destroy by shots that subject. Meat that much they weigh… And umbilicated beginning of belly pot bellied, that me created will… With my lightness, joyful that I’d kill. But, the barbarities that this delegate made and happened, the Sir not even has callus in heart to be able me to hear. He achieved of many men and women to cry blood, for the simple universolo ours here. Sertão. The Sir knows: sertão is where mandates who is strong, with the guile. And bullet is a tidbit of metal… S’much, I say: Jazevedao— one assuch, should of to have, needed? Ah, need. Leather ruined is that calls goad of point. That there be that, after— business particular of he— in the life or in the other, each Jazevedao, accomplished the that he has, desclimbs in his time of pain, too, until to pay the that he gave— compadre mine Quelemem is there, in order to fiscalize. The Sir knows: the peril that is to live… But solo of the mode, of these, by ugly instrument, was that the jagunsaga so finished. Sir thinks that Antonio Do or Olivino Oliviano were going to fix goodies by pure spelling of itself, or by begging of the infelicitous, or by always to hear sermon of father? You I think! In the aims… Of jagunço comported active in order so to repent in the middle of his jagunsagas, solo I lay of one: called Joe Cazuzo— was in smashing of one shotshow, for on the summit of the place Sierra New, district of river rusted, on the stream Traçadal. We made mal minority small, and they closed in order summit of us the personnel of one Coronel Adalvino, forted politico, with many soldiers uniformed in the center, commanding of the Lieutenant Epiphany Helm, that after fixed captain. We lasted hour more hour, and yea gave almost of encircled. There, of misslip, that Joe Cazuzo— man much valiant— so kneeled turned on the ground of the thick, lifted the arms that not even shoots of Jatoba dry, and solo yell, howl clear and howl deaf:— “I saw the Virgin Ours, in the resplendor of the Heavens, with her children of angels!... ” He screamed not touched. — “I saw the Virgin!... ” He ensouled? We desequaled. Bolt for my horse—that I thought— I leaped in mal seat, noteven I knew in which rupture-time I unfastened the halter, of tied up it foot of timber. I flew, arrived. Bullet come. The pasture roared. In the brush, the fear of the people so goes to the whole, one fear intentional. I could to lash out, fated burro brute, giv-that, giv-that. Some two or three bullets so drovein the pad of the mine saddle, they perforated of to tear away almost much the kapok of the filling. Horse trembled in pro, in middle of gallop, I know: thinks in the owner. I not fit of to be more well shrunken. Bulleted came to the sack that I had on the back, with few mine things. And other, of fusil, in ricochet decreed, heated my thigh, sans me wound, the Sir see: bullet does the what to want—so pierced impressed, between in me and the harness! Times crazy… Burumbum!: the horse so kneeled in the fall, dead perhaps, and I yea falling for front, embraced in foliage full, branched and linias, that me swayed and skewered, done I was pendulating in web of spider… Whither? I traversed that life total… Of fear of anxiety, I ruptured to read with mine corpus that forest, I know there — and me fell world below, rolled for the hollow of a grotto closed of shrubs, always me grasped— rolled same assuch: after: after, when I saw mine hands, total on they that not was withdrawn sanguine, was smeared green, on the digits, of leaves living that I pulled and mashed… I landed on the sedge of the profound— and a beast dark gave a releap, with a sneeze, too mad of fright: that was a papa-mel, that I descried; in order to flee, this is solely. Bigger being I, me doused mine overcoat; I spigotted total. And of one bit of thought: if that beast irara lying there then there not had cobra. I took the place of his. Existed cobra notone. I could me to lose. I was solo spineless, softness, but that not deadened, inside, the collisions of the heart. I gasped. I conceived that they came, me kill. Not even did mal, me mattered not. Assuch, some moments, at least I guarded the license of term in order me to rest. Conforming I thought in Diadorim. Solo I thought was in he. One joão-congo sang. I wanted to die thinking in my friend Diadorim, hand-o-bro, who was on the Sierra of WoodO’Bow, almost on the border baiana, with our other half of the so-candelarios… With my friend Diadorim me embraced, sentiment my went-flew right for he… Ay, arr, but: that this mine mouth not has order notone. I am accounting outside, things divagated. In the Sir me confide? Til-that, til-that. Say the angel-of-the-guard… But, conforming I came: after so knew, that same the soldiers of the Lieutenant and the goats of Coronel Adalvino remitted of to respect the blast of that Joe Cazuzo. And that this ended being the man most pacificious of the world, fabricator of oil and sacristan, in the Saint Sundays White. Times! For total, cleaned revelation, I fix thinking. I like. Meliorate, for the idea if well to open, is travelling in train-of-iron. Could, lived to top and to bottom, inside of it. Information that I ask: same in the Heavens, end of end, how is that the soul wins so to forget s’much sufferments and maladies, in the received and in the given? The how? The Sir knows: are things of hideous ofmuch, have. Pain of corpus and pain of idea mark forted, that forted as the total love and rage of hate. Goes, sea… Of luck that, then, the Firmiano, by appellationed Louse-of-Snake, so leoprosized with the leg disconformed, thickening, of that disease that not so cures; and not discern almost more, constant the branchials in the eyes, of the cataracts. Of before, years, had to of so disarray of the jagunsaga. Well, one occasion, some was on the ranch of his, on the High Jeuitai, after accounted—that, turns time, comes subject, he would say: “Me give yearning is of to seize a soldier, and such, for one good flay, with knife blind… But, first, to castrate…” The Sir conceive? Who has more dose of demon in self is Indian, any race of brusque. Folk see nation ofthese, for there profound of the generals of Goias, theofwhere has vagarous grand rivers, of aquas always so clear pleasantly, running of down crystal rosed… Louse-of-Snake gave of sanguine of heathen. Sir me will say: but that he pronounced that out of mouth, manner of to represent that yet not was old decadent. Opus of to oppose, for fear of to be tame, and cause in order so to see respected. Total listened for such rule: palavered of ruins, for more so valued, because we to the environs is hard durability. The worst, but, is that they finish, through the same ford, given of one day to execute the declared, in the real. I saw s’much crudity! Pain not pays to account; if I go, I collide. And me dedrip, three that me sicken, this total. Me convokes that the personnel, today in day, is good of heart. This is, good in the trivial. Malices wildwants, and perversities, always have some, but scarcities. Generation mine, true, was not assuch. Ah, goes to turn a time, in which not is used more to kill people… I yea am old. Good, I was saying: question, this that me excavates… Ah, I formed that question, for compadre mine Quelemem. That me responded: that, for close to heaven, we so amplified so, that total the uglies past so exhaled of not to be—fated sans-modus from time of youngster, mal-arts. As we not lack of to have remorse of the which divulged in the pulsation of his nightmares of one night. Assuch that: fleeced-so, flourished-so! Ahem. For this said, is that the journey to the Heavens is delayed. I confide with compadre mine Quelemem, the Sir knows: reason of creed same that has—that, for total the mal, that so does, one day so repays, the exact. Subject assuch rises three times, in ante of to want to facilitate in any minutia reprehensible… Compadre mine Quelemem never speaks vacant, not subtreats. Solo that this to he not I go to expose. We never should have to declare that accept entire the alien—that is what is the rule of the king! The Sir look…see: the most important and beautiful, of the world, is this: that the people are not always same, still were not completed — but that they go always shifting. They tune or detune. Truth major. Is the that the life me taught. This that me animates, mound. And, other thing: the devil and the brutes; but Deus is treacherous! Ah, a beauty of treacherous— gives like! The force of his, when he wants— boy!— me gives the fear dread! Deus comes coming: no one not sees. He does in the law of gentle— assuch is the miracle. And Deus attacks beautiful, so amusing, so economizes. The well: one day in a tannery, the little knife mine I had dropped inside of a tank, solo soup of bark of tan, stryphnodendron adstringens, angico, there I know. —“Tomorrow I try…”— I said, withmyself. Because it was of night, light notone I not disputed. Ah, then, I found: on the other day, early, the knife, the iron of it, had been gnawed, almost by half, by that aqua dark, total quiet. I left, for more to see. Crack, fuse! Know the what was? Well, in that same of afternoon, there: of the little knife solo so found the handle… The handle, for not to be of cold metal, but of horn of deer. There is: Deus… Good, the Sir heard knows, the that knows me understands… We sum, not think that religion fractures. Sir think the contrary. Visible that, those other times, I painted—belief that the neoglaziovia variegata lifts the flower. Ah, good my joy… Boyhood. But boyhood is task for more later so to deny. Too, I of that of to think in vague in s’much, lost mine hand-of-man for the management hot, in the middle of all. But, today, that I ratiocinated, and think the endeavor, not nor for this not I give for low my competence, in a fire-and-iron. The to see. Would approach would come here with war on me, with bad parts, with other laws, or with excessive looks, and I even draw to ignite this zone, ay, if, if! Is in the mouth of the blunderbuss: is in the rete-te-tem… And lonelyonly not I am, there-of-the. For not this, I was I placed encircle my mine people. Look the Sir: here, close, vereda below, the Paspe — cropper my — is mine. More league, if that, have the Herpetotheres, and have the compadre Ciril, him and three children, I know that they serve. Band of that hand, the Alaripe: knew the Sir the that is that so boasts, in rifleation and by the knife, one cearense did this! After more: the João Innatal, the Quipes, Lophiosilurus-of-claws. And the Fafafa— this gave fights high, all side with me, in the combat old of the Anteater-such: we cleaned the wind of whom not had order of to respirate, and ante these we desencompassed… The Fafafa has a mass of mares. He raises horses good. Even a little more distant, on the ped-of-sierra, of band mine was the Sesfred, Jesualdo, the Nelson, and João Concliz. Some others. The Triol… And not I go valuing? I leave terra with them, of theirs the what is mine is, we close that we not even brothers. For what I want to gather richness? They are there, of arms aireated. Enemy to come, we cross called, gathering: is hour of one good shotshowerment in peace, they exp’riment to see. I say this to the Sir, of confidence. Too, not go to think in double. We want is to work, propose tranquility. Of me, person, I live for mine woman, that total mode-meliorate merits, and for the devotion. Well-to want of mine woman was that me assisted, prayers of hers, graces. Love comes of love. I say. In Diadorim, I think too— but Diadorim is the mine nebulina… Now, well: not I wanted to touch on this more— of the Tineaous; arrive. But has a nevertheless: I ask: the Sir believe, think trust of truth in that parlance, of with the demon so to able to deal with pact? No, no is no? I knew that not there. I spoke of favas. But I like of total good confirmation. To vend you proper soul… Inventionate false! And, soul, the what is? Soul of has to be thing internal supremed, much more of the of inside, and is solo, of the that one if thought: ah, soul sheer! Decision of to vend soul is fearless moll, fantasied of moment, has not the obedience legal. Can I to vend those good terras, thereof of between the Veredas-Four— that are of one Mr. Admiral, who resides in the capital federal? Can I some? Then, if one boy boy is, and for this not so authorizes of to negotiate… And we, this I know, at times is solo fated boy. Mal that in mine life I prepared, I was in a certain infancy in dreams — total runs and arrives so swift —; will be that if hath flame of responsibilities? If dream; yea so did… I gave rapadura to the chump! Ahem. Well. If his soul, and has, it is of Deus established, not even that the person want or not want. Not is vendible. The Sir not thinks? Me declare, frank, I beg. Ah, you I appreciate. You so see that the Sir knows much, in idea firm, beyond of to have letter of doctor. You I appreciate, for much. Your company me gives high pleasures. In terms, I liked that I would live here, or close, was a help. Here not so has conviviation that to instruct. Sertão. Knows the Sir: sertão is where the thought of the people so forms more forted of the than power of the place. To live is much perilous… Eh, that you so go? Yeayea? Is that not. Today, no. Tomorrow, no. Not I consense. The Sir me forgive, but in endeavor of mine friendship accept: the Sir stay. After fifth of-morning-early, the Sir wanting to go, then goes, same me leaves feeling your absence. But, today or tomorrow, no. Visit, here in house, with me, is for three days! But, the Sir really intends to trespass the field this sea of territotires, for sortment of to confer the what exists? You have your motives. Now— I say for me — the Sir comes, came late, Times were, the customs mutate. Almost that, of legitimate loyal, little surplus, not even no excess more nothing. The bands good of valientoughs they reparted their end; many who were jagunço, by ouch pain, beg alms. Same as the herdsmen they doubt of to come in the commerce vested of clothes entire of leather, they think that garb of jerkin is ugly and boor. And even the herd in the shrubbed pasture goes waning less mad, more educated: casted of zebu, dissee with the rest of corralers and captiveborns. Always, in the generals is to the poverty, to the sadness. A sadness that even gladdens. But, then, for a crop reasonable of bizzarancies, I recounsel of the Sir to entest journey more dilated. Not were my desmight, by acids and rheumatism, there I went. I guided the Sir till total. March 2013 San Diego, CA ORIGINAL TEXT NONADA. TIROS QUE O SENHOR ouviu foram de briga de homem não, Deus esteja. Alvejei mira em árvores no quintal, no baixo do córrego. Por meu acerto. Todo dia isso faço, gosto; desde mal em minha mocidade. Daí, vieram me chamar. Causa dumbezerro: um bezerro branco, erroso, os olhos de nem ser – se viu –; e com máscara de cachorro. Me disseram; eu não quis avistar. Mesmo que, por defeito como nasceu, arrebitado de beiços, esse figurava rindo feito pessoa. Cara de gente, cara de cão: determinaram – era o demo. Povo prascóvio. Mataram. Dono dele nem sei quem for. Vieram emprestar minhas armas, cedi. Não tenho abusões. O senhor ri certas risadas... Olhe: quando é tiro de verdade, primeiro a cachorrada pega a latir, instantaneamente – depois, então, se vai ver se deu mortos. O senhor tolere, isto é o sertão. Uns querem que não seja: que situado sertão é por os campos-gerais a fora a dentro, eles dizem, fim de rumo, terras altas, demais do Urucuia. Toleima. Para os de Corinto e do Curvelo, então, o aqui não é dito sertão? Ah, que tem maior! Lugar sertão se divulga: é onde os pastos carecem de fechos; onde um pode torar dez, quinze léguas, sem topar com casa de morador; e onde criminoso vive seu cristo-jesus, arredado do arrocho de autoridade. O Urucuia vem dos montões oestes. Mas, hoje, que na beira dele, tudo dá – fazendões de fazendas, almargem de vargens de bom render, as vazantes; culturas que vão de mata em mata, madeiras de grossura, até ainda virgens dessas lá há. O gerais corre em volta. Esses gerais são sem tamanho. Enfim, cada um o que quer aprova, o senhor sabe: pão ou pães, é questão de opiniães... O sertão está em toda a parte. Do demo? Não gloso. Senhor pergunte aos moradores. Em falso receio, desfalam no nome dele – dizem só: o Que-Diga. Vote! não... Quem muito se evita, se convive. Sentença num Aristides – o que existe no buritizal primeiro desta minha mão direita, chamado a Vereda-da-Vaca-Mansa-deSanta-Rita – todo o mundo crê: ele não pode passar em três lugares, designados: porque então a gente escuta um chorinho, atrás, e uma vozinha que avisando: – “Eu já vou! Eu já vou!...” – que é o capiroto, o que-diga... E um José Simpilício – quem qualquer daqui jura ele tem um capeta em casa, miúdo satanazim, preso obrigado a ajudar em toda ganância que executa; razão que o Simpilício se empresa em vias de completar de rico. Apre, por isso dizem também que a besta pra ele rupeia, nega de banda, não deixando, quando ele quer amontar... Superstição. José Simpilício e Aristides, mesmo estão se engordando, de assim nãoouvir ou ouvir. Ainda o senhor estude: agora mesmo, nestes dias de época, tem gente porfalando que o Diabo próprio parou, de passagem, no Andrequicé. Um Moço de fora, teria aparecido, e lá se louvou que, para aqui vir – normal, a cavalo, dum dia-e-meio – ele era capaz que só com uns vinte minutos bastava... porque costeava o Rio do Chico pelas cabeceiras! Ou, também, quem sabe – sem ofensas – não terá sido, por um exemplo, até mesmo o senhor quem se anunciou assim, quando passou por lá, por prazido divertimento engraçado? Há-de, não me dê crime, sei que não foi. E mal eu não quis. Só que uma pergunta, em hora, às vezes, clareia razão de paz. Mas, o senhor entenda: o tal moço, se há, quis mangar. Pois, hem, que, despontar o Rio pelas nascentes, será a mesma coisa que um se redobrar nos internos deste nosso Estado nosso, custante viagem de uns três meses... Então? Que-Diga? Doideira. A fantasiação. E, o respeito de dar a ele assim esses nomes de rebuço, é que é mesmo um querer invocar que ele forme forma, com as presenças! Não seja. Eu, pessoalmente, quase que já perdi nele a crença, mercês a Deus; é o que ao senhor lhe digo, à puridade. Sei que é bem estabelecido, que grassa nos Santos- Evangelhos. Em ocasião, conversei com um rapaz seminarista, muito condizente, conferindo no livro de rezas e revestido de paramenta, com uma vara de maria-preta na mão – proseou que ia adjutorar o padre, para extraírem o Cujo, do corpo vivo de uma velha, na Cachoeira-dos-Bois, ele ia com o vigário do Campo-Redondo... Me concebo. O senhor não é como eu? Não acreditei patavim. Compadre meu Quelemém descreve que o que revela efeito são os baixos espíritos descarnados, de terceira, fuzuando nas piores trevas e com ânsias de se travarem com os viventes – dão encosto. Compadre meu Quelemém é quem muito me consola – Quelemém de Góis. Mas ele tem de morar longe daqui, na Jijujã, Vereda do Buriti Pardo... Arres, me deixe lá, que – em endemoninhamento ou com encosto – o senhor mesmo deverá de ter conhecido diversos, homens, mulheres. Pois não sim? Por mim, tantos vi, que aprendi. Rincha- Mãe, Sangued’Outro, o Muitos-Beiços, o Rasgaem-Baixo, Faca-Fria, o Fancho-Bode, um Treciziano, o Azinhavre... o Hermógenes... Deles, punhadão. Se eu pudesse esquecer tantos nomes... Não sou amansador de cavalos! E, mesmo, quem de si de ser jagunço se entrete, já é por alguma competência entrante do demônio. Será não? Será? De primeiro, eu fazia e mexia, e pensar não pensava. Não possuía os prazos. Vivi puxando difícil de dificel, peixe vivo no moquém: quem mói no asp’ro, não fantaseia. Mas, agora, feita a folga que me vem, e sem pequenos dessossegos, estou de range rede. E me inventei neste gosto, de especular idéia. O diabo existe e não existe? Dou o dito. Abrenúncio. Essas melancolias. O senhor vê: existe cachoeira; e pois? Mas cachoeira é barranco de chão, e água se caindo por ele, retombando; o senhor consome essa água, ou desfaz o barranco, sobra cachoeira alguma? Viver é negócio muito perigoso... Explico ao senhor: o diabo vige dentro do homem, os crespos do homem – ou é o homem arruinado, ou o homem dos avessos. Solto, por si, cidadão, é que não tem diabo nenhum. Nenhum! – é o que digo. O senhor aprova? Me declare tudo, franco – é alta mercê que me faz: e pedir posso, encarecido. Este caso – por estúrdio que me vejam – é de minha certa importância. Tomara não fosse... Mas, não diga que o senhor, assisado e instruído, que acredita na pessoa dele?! Não? Lhe agradeço! Sua alta opinião compõe minha valia. Já sabia, esperava por ela-já o campo! Ah, a gente, na velhice, carece de ter sua aragem de descanso. Lhe agradeço. Tem diabo nenhum. Nem espírito. Nunca vi. Alguém devia de ver, então era eu mesmo, este vosso servidor. Fosse lhe contar... Bem, o diabo regula seu estado preto, nas criaturas, nas mulheres, nos homens. Até: nas crianças – eu digo. Pois não é ditado: “menino – trem do diabo”? E nos usos, nas plantas, nas águas, na terra, no vento... Estrumes. ... O diabo na rua, no meio do redemunho... Hem? Hem? Ah. Figuração minha, de pior pra trás, as certas lembranças. Mal hajame! Sofro pena de contar não... Melhor, se arrepare: pois, num chão, e com igual formato de ramos e folhas, não dá a mandioca mansa, que se come comum, e a mandioca-brava, que mata? Agora, o senhor já viu uma estranhez? A mandioca-doce pode de repente virar azangada – motivos não sei; às vezes se diz que é por replantada no terreno sempre, com mudas seguidas, de manaíbas – vai em amargando, de tanto em tanto, de si mesma toma peçonhas. E, ora veja: a outra, a mandiocabrava, também é que às vezes pode ficar mansa, a esmo, de se comer sem nenhum mal. E que isso é? Eh, o senhor já viu, por ver, a feiúra de ódio franzido, carantonho, nas faces duma cobra cascavel? Observou o porco gordo, cada dia mais feliz bruto, capaz de, pudesse, roncar e engolir por sua suja comodidade o mundo todo? E gavião, corvo, alguns, as feições deles já representam a precisão de talhar para adiante, rasgar e estraçalhar a bico, parece uma quicé muito afiada por ruim desejo. Tudo. Tem até tortas raças de pedras, horrorosas, venenosas – que estragam mortal a água, se estão jazendo em fundo de poço; o diabo dentro delas dorme: são o demo. Se sabe? E o demo – que é só assim o significado dum azougue maligno – tem ordem de seguir o caminho dele, tem licença para campear?! Arre, ele está misturado em tudo. Que o que gasta, vai gastando o diabo de dentro da gente, aos pouquinhos, é o razoável sofrer. E a alegria de amor – compadre meu Quelemém, diz. Família. Deveras? É, e não é. O senhor ache e não ache. Tudo é e não é... Quase todo mais grave criminoso feroz, sempre é muito bom marido, bom filho, bom pai, e é bom amigo-de-seus-amigos! Sei desses. Só que tem os depois – e Deus, junto. Vi muitas nuvens. Mas, em verdade, filho, também, abranda. Olhe: um chamado Aleixo, residente a légua do Passo do Pubo, no da-Areia, era o homem de maiores ruindades calmas que já se viu. Me agradou que perto da casa dele tinha um açudinho, entre as palmeiras, com traíras, pra-almas de enormes, desenormes, ao real, que receberam fama; o Aleixo dava de comer a elas, em horas justas, elas se acostumaram a se assim das locas, para papar, semelhavam ser peixes ensinados. Um dia, só por graça rústica, ele matou um velhinho que por lá passou, desvalido rogando esmola. O senhor não duvide – tem gente, neste aborrecido mundo, que matam só para ver alguém fazer careta... Eh, pois, empós, o resto o senhor prove: vem o pão, vem a mão, vem o são, vem o cão. Esse Aleixo era homem afamilhado, tinha filhos pequenos; aqueles eram o amor dele, todo, despropósito. Dê bem, que não nem um ano estava passado, de se matar o velhinho pobre, e os meninos do Aleixo aí adoeceram. Andaço de sarampão, se disse, mas complicado; eles nunca saravam. Quando, então, sararam. Mas os olhos deles vermelhavam altos, numa inflama de sapiranga à rebelde; e susseguinte – o que não sei é se foram todos duma vez, ou um logo e logo outro e outro – eles restaram cegos. Cegos, sem remissão dum favinho de luz dessa nossa! O senhor imagine: uma escadinha – três meninos e uma menina – todos cegados. Sem remediável. O Aleixo não perdeu o juizo; mas mudou: ah, demudou completo – agora vive da banda de Deus, suando para ser bom e caridoso em todas suas horas da noite e do dia. Parece até que ficou o feliz, que antes não era. Ele mesmo diz que foi um homem de sorte, porque Deus quis ter pena dele, transformar para lá o rumo de sua alma. Isso eu ouvi, e me deu raiva. Razão das crianças. Se sendo castigo, que culpa das hajas do Aleixo aqueles meninozinhos tinham?! Compadre meu Quelemém reprovou minhas incertezas. Que, por certo, noutra vida revirada, os meninos também tinham sido os mais malvados, da massa e peça do pai, demônios do mesmo caldeirão de lugar. Senhor o que acha? E o velhinho assassinado? – eu sei que o senhor vai discutir. Pois, também. Em ordem que ele tinha um pecado de crime, no corpo, por pagar. Se a gente – conforme compadre meu Quelemém é quem diz – se a gente torna a encarnar renovado, eu cismo até que inimigo de morte pode vir como filho do inimigo. Mire veja: se me digo, tem um sujeito Pedro Pindó, vizinho daqui mais seis léguas, homem de bem por tudo em tudo, ele e a mulher dele, sempre sidos bons, de bem. Eles têm um filho duns dez anos, chamado Valtei – nome moderno, é o que o povo daqui agora apreceia, o senhor sabe. Pois essezinho, essezim, desde que algum entendimento alumiou nele, feito mostrou o que é: pedido madrasto, azedo queimador, gostoso de ruim de dentro do fundo das espécies de sua natureza. Em qual que judia, ao devagar, de todo bicho ou criaçãozinha pequena que pega; uma vez, encontrou uma crioula bentabêbada dormindo, arranjou um caco de garrafa, lanhou em três pontos a popa da perna dela. O que esse menino babeja vendo, é sangrarem galinha ou esfaquear porco. – “Eu gosto de matar...” – uma ocasião ele pequenino me disse. Abriu em mim um susto; porque: passarinho que se debruça – o vôo já está pronto! Pois, o senhor vigie: o pai, Pedro Pindó, modo de corrigir isso, e a mãe, dão nele, de miséria e mastro – botam o menino sem comer, amarram em árvores no terreiro, ele nu nuelo, mesmo em junho frio, lavram o corpinho dele na peia e na taca, depois limpam a pele do sangue, com cuia de salmoura. A gente sabe, espia, fica gasturado. O menino já rebaixou de magreza, os olhos entrando, carinha de ossos, encaveirada, e entisicou, o tempo todo tosse, tossura da que puxa secos peitos. Arre, que agora, visível, o Pindó e a mulher se habituaram de nele bater, de pouquinho em pouquim foram criando nisso um prazer feio de diversão – como regulam as sovas em horas certas confortáveis, até chamam gente para ver o exemplo bom. Acho que esse menino não dura, já está no blimbilim, não chega para a quaresma que vem... Uê-uê, então?!Não sendo como compadre meu Quelemém quer, que explicação é que o senhor dava? Aquele menino tinha sido homem. Devia, em balanço, terríveis perversidades. Alma dele estava no breu. Mostrava. E, agora, pagava. Ah, mas, acontece, quando está chorando e penando, ele sofre igual que se fosse um menino bonzinho... Ave, vi de tudo, neste mundo! lá vi até cavalo com soluço... – o que é a coisa mais custosa que há. Bem, mas o senhor dirá, deve de: e no começo – para pecados e artes, as pessoas – como por que foi que tanto emendado se começou? Ei, ei, aí todos esbarram. Compadre meu Quelemém, também. Sou só um sertanejo, nessas altas idéias navego mal. Sou muito pobre coitado. Inveja minha pura é de uns conforme o senhor, com toda leitura e suma doutoração. Não é que eu esteja analfabeto. Soletrei, anos e meio, meante cartilha, memória e palmatória. Tive mestre, Mestre Lucas, no Curralinho, decorei gramática, as operações, regra-de-três, até geografia e estudo pátrio. Em folhas grandes de papel, com capricho tracei bonitos mapas. Ah, não é por falar: mas, desde o começo, me achavam sofismado de ladino. E que eu merecia de ir para cursar latim, em Aula Régia – que também diziam. Tempo saudoso! Inda hoje, apreceio um bom livro, despaçado. Na fazenda O Limãozinho, de um meu amigo Vito Soziano, se assina desse almanaque grosso, de logogrifos e charadas e outras divididas matérias, todo ano vem. Em tanto, ponho primazia é na leitura proveitosa, vida de santo, virtudes e exemplos – missionário esperto engambelando os índios, ou São Francisco de Assis, Santo Antônio, São Geraldo... Eu gosto muito de moral. Raciocinar, exortar os outros para o bom caminho, aconselhar a justo. Minha mulher, que o senhor sabe, zela por mim: muito reza. Ela é uma abençoável. Compadre meu Quelemém sempre diz que eu posso aquietar meu temer de consciência, que sendo bem-assistido, terríveis bons-espíritos me protegem. Ipe! Com gosto... Como é de são efeito, ajudo com meu querer acreditar. Mas nem sempre posso. O senhor saiba: eu toda a minha vida pensei por mim, forro, sou nascido diferente. Eu sou é eu mesmo. Diverjo de todo o mundo... Eu quase que nada não sei. Mas desconfio de muita coisa. O senhor concedendo, eu digo: para pensar longe, sou cão mestre – o senhor solte em minha frente uma idéia ligeira, e eu rastreio essa por fundo de todos os matos, amém! Olhe: o que devia de haver, era de se reunirem-se os sábios, políticos, constituições gradas, fecharem o definitivo a noção – proclamar por uma vez, artes assembléias, que não tem diabo nenhum, não existe, não pode. Valor de lei! Só assim, davam tranqüilidade boa à gente. Por que o Governo não cuida?! Ah, eu sei que não é possível. Não me assente o senhor por beócio. Uma coisa é pôr idéias arranjadas, outra é lidar com país de pessoas, de carne e sangue, de mil-e-tantas misérias... Tanta gente – dá susto de saber – e nenhum se sossega: todos nascendo, crescendo, se casando, querendo colocação de emprego, comida, saúde, riqueza, ser importante, querendo chuva e negócios bons... De sorte que carece de se escolher: ou a gente se tece de viver no safado comum, ou cuida só de religião só. Eu podia ser: padre sacerdote, se não chefe de jagunços; para outras coisas não fui parido. Mas minha velhice já principiou, errei de toda conta. E o reumatismo... Lá como quem diz: nas escorvas. Ahã. Hem? Hem? O que mais penso, testo e explico: todo-omundo é louco. O senhor, eu, nós, as pessoas todas. Por isso é que se carece principalmente de religião: para se desendoidecer, desdoidar. Reza é que sara da loucura. No geral. Isso é que é a salvaçãoda- alma... Muita religião, seu moço! Eu cá, não perco ocasião de religião. Aproveito de todas. Bebo água de todo rio... Uma só, para mim é pouca, talvez não me chegue. Rezo cristão, católico, embrenho a certo; e aceito as preces de compadre meu Quelemém, doutrina dele, de Cardéque. Mas, quando posso, vou no Mindubim, onde um Matias é crente, metodista: a gente se acusa de pecador, lê alto a Bíblia, e ora, cantando hinos belos deles. Tudo me quieta, me suspende. Qualquer sombrinha me refresca. Mas é só muito provisório. Eu queria rezar – o tempo todo. Muita gente não me aprova, acham que lei de Deus é privilégios, invariável. E eu! Bofe! Detesto! O que sou? – o que faço, que quero, muito curial. E em cara de todos faço, executado. Eu não tresmalho! Olhe: tem uma preta, Maria Leôncia, longe daqui não mora, as rezas dela afamam muita virtude de poder. Pois a ela pago, todo mês – encomenda de rezar por mim um terço, todo santo dia, e, nos domingos, um rosário. Vale, se vale. Minha mulher não vê mal nisso. E estou, já mandei recado para uma outra, do Vau-Vau, uma Izina Calanga, para vir aqui, ouvi de que reza também com grandes meremerências, vou efetuar com ela trato igual. Quero punhado dessas, me defendendo em Deus, reunidas de mim em volta... Chagas de Cristo! Viver é muito perigoso... Querer o bem com demais força, de incerto jeito, pode já estar sendo se querendo o mal, por principiar. Esses homens! Todos puxavam o mundo para si, para o concertar consertado. Mas cada um só vê e entende as coisas dum seu modo. Montante, o mais supro, mais sério – foi Medeiro Vaz. Que um homem antigo... Seu Joãozinho Bem-Bem, o mais bravo de todos, ninguém nunca pôde decifrar como ele por dentro consistia. Joca Ramiro – grande homem príncipe! – era político. Zé- Bebelo quis ser político. (shrink)

La relación existente entre el Estado y los ciudadanos remonta épocas antiguas, donde se le exigía la contribución para el pago de los gastos de la monarquía, con el desarrollo del hombre moderno nace la Relación Jurídica Tributaria, donde esta representa la personificación tanto de la potestad de imposición como del deber de contribución, mejor conocidos y aceptados como Sujeto Activo y Sujeto Pasivo, a través de las distintas acepciones, en tal sentido se analiza esta relación a la luz (...) del ordenamiento jurídico venezolano, enmarcada en una investigación de tipo documental, mediante la observación directa y aplicándola hermenéutica jurídica y teniendo como bases fundamentales la Constitución de la República Bolivariana de Venezuela (Asamblea Nacional Constituyente, 1999), Código Orgánico Tributario (Asamblea Nacional, 2001), jurisprudencia patria y de la doctrina tanto nacional como extranjera, se determinó en esta investigación la génesis de la Relación Jurídica Tributaria a través de los actores intervinientes, Sujeto activo, Sujeto Pasivo en sus distintas posiciones, contribuyente solidario, contribuyente Responsable, de igual forma la Relación Jurídica Tributaria desencuentra fundamentada en el hecho imponible, siendo esta la raíz de la tributación a cualquier nivel, bien sean impuestos, tasas o contribuciones. Igualmente la base imponible, significa representación monetaria del hecho imponible la cual será objeto de un tratamiento fiscal para una determinación de un tributo a pagar. (shrink)

A partir da instituição da Estratégia Nacional de Educação Financeira (ENEF), em 2010, no Brasil e da recomendação da Base Nacional Comum Curricular (BNCC) para a incorporação de temas como educação para o consumo, educação financeira e educação fiscal, não de forma transversal e inclusiva, o estado do Paraná incorporou o componente curricular de Educação Financeira, em 2021, para cada série do Ensino Médio de todas as escolas da rede pública de ensino estadual, incluindo escolas localizadas em áreas (...) de Reforma Agrária.Este artigo tem por objetivo apresentar e analisar as potencialidades de uma proposta de abordagem marxista para o componente curricular da Educação Financeira, em particular, com a temática do lucro, desenvolvida no curso da 1ª série do Ensino Médio, em uma escola campo localizado na área de assentamento da Reforma Agrária, considerando as orientações pedagógicas da Secretaria de Educação do Estado do Paraná do Movimento dos Trabalhadores Rurais Sem Terra (MST). Com base no materialismo histórico-dialético, esta pesquisa percorre três etapas: primeiro, a elaboração de uma proposta, considerando as diretrizes pedagógicas do MST; segundo, aplicação da proposta; e, em terceiro lugar, analisar dois resultados.A produção de dois dados da pesquisa foi realizada por meio de gravação de áudio das aulas, com posterior transcrição. As aulas serão organizadas de forma expositivo-diáloga, com questões norteadoras para o desenvolvimento de dois conceitos, de modo que os alunos apresentem suas concepções sobre os temas abordados e o professor se posicione como mediador no processo investigativo. Neste artigo, a análise está centrada apenas em uma sala de aula, na qual os objetos de conhecimento abordados são: origem do lucro e relação entre lucro e trabalho.Concluiu-se que a aplicação da proposta possibilitou a alguns distinguir aparência e essência do tema abordado, na medida em que superaram a visão inicial que apresentavam de que o lucro advém necessariamente do capital comercial, por entender que ele era trabalho aconselhado ou produtivo. Dessa forma, podemos compreender a origem do lucro através de uma perspectiva histórica e, principalmente, perceber a contradição entre lucro e trabalho. Na medida em que ultrapassaram a visão inicial que apresentavam de que o lucro resulta necessariamente do capital comercial, deixando de compreender que ele provém do trabalho produtivo. Dessa forma, podemos compreender a origem do lucro através de uma perspectiva histórica e, principalmente, perceber a contradição entre lucro e trabalho.Na medida em que ultrapassaram a visão inicial que apresentavam de que o lucro resulta necessariamente do capital comercial, deixando de compreender que ele provém do trabalho produtivo. Dessa forma, podemos compreender a origem do lucro através de uma perspectiva histórica e, principalmente, perceber a contradição entre lucro e trabalho. (shrink)

El punto de inflexión que marcó el inicio de los constantes conflictos entre la comunidad judía y la comunidad árabe se dio en 1947. Este año marcó el antes y el después luego de los diversos conflictos internos que se desarrollaban en torno a la cultura y la religión que tambaleaba en torno a la migración y el multiculturalismo. Desde entonces Israel ha sabido consolidarse como un Estado con suficiente poder fiscal y militar para mantener su territorio y (...) continuar ocupado regiones que por derecho no se constituyen como suyas valiéndose de métodos como el control de los recursos hídricos fundamentales para que los asentamientos puedan permanecer. En cuanto a la comunidad árabe, la desposesión por la cual se ha visto afectada evidencia la constante violación de derechos humanos, de libertades políticas y discriminación por parte de la comunidad judía que les ha negado cualquier posibilidad de constituirse en autonomía como Estado independiente y declarado. Diversos sectores y organismos internacionales los apoyan y se ha mostrado el interés por constituirse y declararse Estado, pero el estado de guerra sigue presente en el país, lo que evidencia un obstáculo para lograr su liberación y reorganización política, social, económica y cultural. (shrink)

Durante la Edad Moderna y Contemporánea numerosos retos se han abordado, de manera ideal o real, desde una perspectiva cosmopolita. El descubrimiento de América, las guerras entre Estados europeos en el siglo XVIII o la Segunda Guerra Mundial, son ejemplos de ello. En la época actual, la humanidad se enfrenta también a una serie de retos globales de gran magnitud: el mantenimiento de la paz, el respeto y garantía de los derechos humanos, el cambio climático, las migraciones internacionales, el aumento (...) de la desigualdad, las pandemias, el terrorismo, los paraísos fiscales o el colapso de los sistemas financieros. La nueva obra de Juan Carlos Velasco busca precisamente abordar con carácter descriptivo, valorativo y normativo uno de esos retos, las migraciones internacionales, y adopta para ello una mirada cosmopolita. La misma se inserta así dentro del corpus teórico de carácter cosmopolita que, principalmente desde el final de la Guerra Fría, una corriente de pensadores está desarrollando con la voluntad de dar respuestas a los temas de nuestro tiempo... (shrink)

El Estado de Hegel es el Estado de Derecho. Sin embargo en su Filosofía del Derecho se encuentran fundamentos decisivos para una teoría del Estado Social. Siguiendo el hilo de las Líneas fundamentales de la Filosofía del Derecho, se empieza por ver el derecho al bienestar, tal como se formula en la Moralidad (1). En la familia aparece el derecho de los hijos "de ser alimentados y educados" (2). El Derecho al bienestar se concreta en la sociedad (...) civil (3), se hace posible en el sistema de las necesidades (3.1.) y efectivo en la policía y la corporación (3.2 y 3.3), que ejercen funciones de suplencia de la familia. El mayor problema es la pobreza, tanto la que surge por contingencias subjetivas y sociales como por el funcionamiento mismo de la sociedad civil: la plebe. A este problema la sociedad es incapaz de darle una solución. (shrink)

Este artigo tem como objetivo apresentar um mapeamento do tipo “estado da arte, ou estado do conhecimento” das produções acadêmicas sobre mulheres negras em processo de alfabetização na Educação de Jovens e Adultos. O inventário das produções, que teve como recorte temporal os anos de 2010 até 2020, foi realizado a partir dos catálogos de dissertações e teses da Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) e do Instituto Brasileiro de Informação em Ciência e Tecnologia (IBICT), (...) bem como os anais da Associação Nacional de Política e Administração da Educação (ANPAE) e da Associação Nacional de Pós-Graduação e Pesquisa em Educação (ANPED). Nesse processo, constatou-se que embora tenha ocorrido uma ampliação na produção científica do campo, ainda é insipiente o número de produções que correlacionam a temática da alfabetização de mulheres negras coma EJA. (shrink)

The Scandinavian countries of Denmark, Norway, and Sweden are similar in many respects, not least with regards to the basic administrative set-up: a non-federal task-related division between state, counties and municipalities. In all three countries, counties and municipalities raise a large share of their own revenue, which is then supplemented by government grants. In addition, central government redistributes large amounts of locally collected revenue between the municipalities and the counties respectively, severely hampering local budgetary autonomy. Tax matters are generally centralised, (...) although local governments to a varying degree play a role in the collection of taxes as well as in the setting of local tax rates. In Denmark, Norway, and Sweden alike, the administrative set-up has not been able to prevent a massive increase in local public expenditure in the latter part of the 20th century.Les pays scandinaves, Danemark, Norvège et Suède présentent des similitudes sur beaucoup de points et notamment sur le plan de l’organisation de la base administrative : une division sans relation utilitaire fédérale entre l’Etat, les régions et les municipalités. Dans ces trois pays, les régions et les municipalités lèvent une large part de leurs propres revenus qui sont alors augmentés par les subventions du gouvernement.De plus, le gouvernement central redistribue de larges sommes de revenus collectés localement entre les municipalités et les régions respectivement, ce qui gêne sérieusement l’autonomie budgétaire locale. Les questions fiscales sont généralement centralisées, bien que les gouvernements locaux, à des degrés divers, jouent un rôle dans la collecte des impôts aussi bien que dans la fixation des taux d’impositions locales. Au Danemark et en Norvège tout comme en Suède, l’organisation administrative n’a pas été capable de prévenir une augmentation massive des dépenses publiques locales dans les dernières années du 20ème siècle. (shrink)

Fiscal equivalence in the public administration of justice requires local police and courts to be financed exclusively by the populations that benefit from their services. Within a polycentric framework, broad based taxation to achieve fiscal equivalence is a desirable principle of public finance because it conceptually allows for the provision of justice to be determined by constituent’s preferences, and increases the political accountability of service providers to constituents. However, the overproduction of justice services can readily occur when the (...) benefits of the justice system are not enjoyed equally. Paradoxically, the same properties that make fiscal equivalence desirable by imposing restraint and control between constituents and local government also create internal pressures for agents of the state to engage in predatory, revenue-generating behavior. (shrink)

The article analyzes the specifics of the COVID-19 crisis and its impact on the public finance system, taking into account the key problems of the theory of fiscal federalism. The purpose of this article is to examine the impact of the pandemic crisis on the fiscal relations taking place between different levels of public authority (intergovernmental relations – IGR), considered in the context of the decentralization of the public finance system and the associated distribution of public functions and (...) resources. The article refers to the model features of these relationships, as defined in the theory of fiscal federalism. It also examined the responses of European countries to the negative effects of the COVID-19 crisis, taken within the framework of the IGR, in order to limit the negative effects of the pandemic at different stages. An attempt was also made to answer the question of how the current pandemic crisis may change the multilevel governance (MLG) patterns set forth in the doctrine. The Polish public finance system was used as an example for detailed analysis in this regard. (shrink)

Belgian municipalities rely heavily on surcharges on national income taxes as a source of income. In a context offederal government, such taxes create "fiscal externalities": decisions at one level of government affect the welfare at other levels. We focus on one such interdependency: EC-civil servants are not subject to national incame taxation. We show that this federal decision has far reaching budgetary effectsfor the municipalities where these people reside. Apart from its budgetary impact, this situation also baspolitical and social (...) relevance. (shrink)

Switzerland provides a potential laboratory for testing various hypotheses connected with tax competition because of its extremely decentralized fiscal system. Twenty-six cantons have retained the ultimate power of deciding tax questions, and hence not only to limit the Federal level of the State to about 1/3 of total public expenditure, but also to retain absolute power to set their own levels of taxation. Furthermore, citizens can launch referenda on tax issues at any level of government.Fiscal competition between cantons (...) should therefore be easy to spot, resulting in lower tax cantons enjoying higher economic growth, or in a “race to the bottom” with lower tax cantons offering a lower level of public services. In fact, neither of these hypotheses is confirmed. This leads the author to suggest a third hypothesis based on public choice theory. The author suggests that the classical and the public choice hypotheses cancel each other out, leaving a mixed picture. The article ends with some reflexions on the implications of the Swiss experience for fiscal harmonization at a European level.La Suisse offre un véritable laboratoire pour tester plusieurs hypothèses de concurrence fiscale en raison de son système fiscal extrêmement décentralisé. Vingt six cantons ont conservé le pouvoir suprême de décider les questions fiscales et, donc, non seulement de limiter le niveau fédéral de l’Etat à 1/3 des dépenses publiques totales, mais aussi de conserver le pouvoir absolu pour fixer leurs propres niveaux de taxation. De plus, les habitants peuvent lancer des référendums en matière fiscale à tout niveau du gouvernement.La concurrence fiscale entre les cantons devrait être par conséquent plus facile à repérer, les cantons les moins imposés ayant une croissance économique supérieure, ou en un « nivellement par le bas » face aux cantons les moins imposés offrant un niveau inférieur de services publics. En fait, aucune de ces hypothèses n’est confirmée. Cela conduit l’auteur à suggérer une troisième hypothèse basée sur la théorie des décisions publiques. L’auteur suggère que les hypothèses classiques et celles des décisions publiques se neutralisent l’une l’autre, laissant place à un modèle mixte. L’article se termine par quelques réflexions quant aux implications de l’expérience Suisse pour une harmonisation fiscale au niveau européen. (shrink)

In 2015, the U.S. Supreme Court issued its ruling on the Patient Protection and Affordable Care Act (ACA). Among other things, it found that states may refuse to expand Medicaid to all individuals earning less than 133% of the federal poverty line. In this article, I evaluate the strongest conservative objection to the Medicaid expansion, which runs as follows: "Defenders of the ACA promised that the Medicaid expansion (and all other parts of the ACA) would be paid for with compensating (...) cuts. However, it’s arguable that that claim is false and that the government is likely to follow its well-worn pattern of charging at least some of the increased spending to the national debt. Debt is already at dangerous levels, and adding to it increases the risk of a serious fiscal crisis. We should therefore oppose the Medicaid expansion." After laying out this argument, I evaluate its central claims and draw three main conclusions. First, some people could reasonably believe the assumptions behind the fiscal objection, and thus reasonably oppose the Medicaid expansion as well. Second, despite the fact that reasonable critics could hold those assumptions, most critics do not, and so they should not reject the Medicaid expansion on these fiscal grounds. Third, supporters of the ACA and the Medicaid expansion can reasonably reject the assumptions behind the fiscal objection, and thus the objection itself. (shrink)

Resumen. A la Sociedad Cooperativa, se le distingue por ser una sociedad mercantil con ciertas particularidades a diferencia de los demás tipos de sociedades, tan es así que se rige por su legislación especial. En los últimos años en México, se ha detectado un incremento de sociedades cooperativas dedicadas al suministro de personal, toda vez que el esquema fue considerado por algunos especialistas fiscales como una alternativa para las empresas que buscan disminuir sus cargas impositivas derivadas de las relaciones laborales. (...) Dicho esquema básicamente consiste en transferir a los trabajadores de las empresas a la sociedad cooperativa, los cuales al ser registrados como socios, las remuneraciones que estos perciben son bajo el concepto de previsión social; en lugar de salarios evitando así la retención y pago del Impuesto Sobre la Renta correspondiente. Con motivo de lo anterior, en la presente investigación se analizan y califican los aspectos más relevantes del asunto.Palabras claves. Sociedad cooperativa, evasión fiscal, outsourcing, previsión social.. A cooperative society is distinguished as a corporation with certain features unlike other types of companies, so much so that is governed by a special legislation. In recent years Mexico has seen an increase of cooperative societies dedicated to supply services, since the scheme was considered by some experts as an alternative tax for companies seeking to lower their tax burdens resulting from relations. This scheme basically consists of transferring workers from companies to the cooperative, which when registered as members the remuneration that they perceive are under the concept of social welfare, instead of avoiding wage withholding and payment of VAT Income for. On the occasion of the above, this research analyzes and scored the most relevant aspects of the case. (shrink)

O ESTADO DE DIREITO, A QUEBRA DO PARADIGMA POSITIVISTA E O SURGIMENTO DO ATIVISMO JUDICIAL.

The article uncovers an inherent link between philosophy and political economy. Application of the dialectical analytical framework to economics opens up distinctly innovative opportunities in social policy and theoretical advancements. Evolutionary understanding of a phenomenon in its totality rather than its break up into seemingly unrelated bits is crucial. Such analysis is capable of offering an all encompassing scientific explanation of the social and economic transformations taking place in modern times. To ensure sustained and socially fair growth, a proactive (...) class='Hi'>fiscal involvement is called upon in the areas of a)infrastructure, b) human capital [i.e. education and healthcare] and c) labor migration. Innovative approaches to fiscal policy focus on Infrastructure Development Fund, Strategic Learning Systems, Migration Development Bank, involvement of the Diaspora mechanism and Sovereign Diaspora Bond program [managed viaState–Diaspora Supervisory Boards] to support developmental initiatives. A policy prescription cannot be a “one-fits-all measure.” Considerations of individuality of country specific development patterns as well as the need for understanding history and evolution of the economy, i.e. society, evolve in the dialectical analysis ofphilosophic and economic identity of the totality of social change. This prompts innovative fiscal policy in adequate balance with monetary policy and other development tools. (shrink)

In this work, we will try to outline the position of desire and representation in the constitution of the capture apparatus of the imperial machine. For this, we will try to represent the way in which the libido itself is represented both in the primitive socius and in the barbarian socius. To carry out this path, we will start from two base texts: the first will be The Anti-Oedipus, where we trace the genesis of production, registration and consumption; together with (...) the text by Thousand Plateaus entitled The Capturing Apparatus, where we highlight the movement of the State's genesis and how, its conception is indifferent to the notion of the modern subject, as it is based on the flows of desire and on its ideal and concrete representations. In addition to this outline, we will seek to establish the influences of Marx and Engels on the conceptions of Deleuze and Guattari, in spite of the process of reflection about the genesis of the State. For this, we take the bibliographies of Marx and Engels indicated by the French authors – referenced in the two texts cited above – in their description of the genesis of the capture apparatus that is the State. Such works are specifically: A Contribution to the Critique of the Political Economy, The German Ideology and the Economic-Philosophical Manuscripts. (shrink)

Tradición patrimonial y administración señorial en la América Latina Aspectos básicos del liberalismo brasileño del siglo XIX - El pensamiento conservador en Colombia, a lo largo del siglo XIX - El pensamiento conservador en Colombia, a lo largo del siglo XX - Iberoamérica como totalidad - Clientelismo mesianismo y liberación en la cultura Latinoamericana - Catequesis misionera y "saber de salvación" en el Brasil colonial - La filosofía brasileña en los siglos XVII, XVIII y XIX - La filosofía brasileña en (...) el siglo XX - Positivismo y realidad Latinoamericana - Cinco concepciones de la integración Latinoamericana - Etica y política en la cultura brasileña - Catolicismo y modernidad : la función moralizadora de la iglesia. (shrink)

O presente artigo possui como tema a perspectiva do filósofo italiano Giorgio Agamben sobre a atual emergência sanitária por _Sars-Cov-2,_ a pandemia pelo novo _coronavírus._ A pesquise circunscreve a problemática levantada pelo filósofo acerca das consequências ético-políticas dos _estados de exceção_ decretados pelos governos democráticos contemporâneos em resposta crise sanitária por _covid-19_. O artigo tem por objetivo analisar e explicitar as teses defendidas Giorgio Agamben em um conjunto de textos publicados em seu blog particular – _Una Voce_ – e disponível (...) na _homepage_ da editora italiana _Quodlibet_. Uma tradução para o português está disponível em _e-book_ no site da editora _Boitempo_, intitulada _Reflexões sobre a peste: ensaios em tempos de pandemia_. A metodologia de análise retoma as premissas e teses da filosofia política desenvolvidas por Giorgio Agamben em obras anteriores, tais como _Homo Sacer I: poder soberano e a vida nua_, _Homo_ _sacer II, 1: o estado de exceção_ e em _Signatura Rerum: sobre o método _. O resultado obtido consiste na apresentação do percurso filosófico das análises de Giorgio Agamben durante a fase inicial da pandemia. A leitura e comentário dos textos selecionados permitem concluir que, para o autor, a atual pandemia serve de oportunidade para a _normalização_ do paradigma da _exceção_ como forma de governo nas democracias contemporâneas e de ocasião para a realização plena do regime da _biopolítica._. (shrink)

La construcción de las repúblicas iberoamericanas, si bien no contaba con un programa definido, tenía una pretensión de sistematicidad expresada en cada una de las Constituciones de los nuevos Estados. Esta pretensión, además de buscar un orden interno, también establecía un vínculo con las teorías políticas modernas que durante siglos se habían desarrollado en Europa. Se investiga este lazo tendido entre el Viejo y el Nuevo Continente, a través de la clave interpretativa de la idea de sistema, para explicar y (...) comprender los proyectos jurídico-políticos elaborados en América y sus posibles consecuencias en la vida de los pueblos. (shrink)

The reorganization of taxation within the territory under the Crown of Aragon, which was undertaken alfter the War of Succession, was performed at a period of economic difficulties and coincided with radical political change. It was therefore not unopposed. The study of the Peñiscola Revolt in 1715 is important for three main reasons: the opposition to taxation which fuelled it; the demands for a retum to the municipal organization of the period of the "fuero"; and the fact that it arose (...) in one of the Valencian towns which had proved most loyal to Philip V during the War of Succession. (shrink)

When reading contemporary theories of distributive justice, one could easily get the impression that questions of fiscal design are normatively speaking merely instrumental for realizing the distributive ideal. Once the overall conception of justice is settled upon, questions of how the state should arrange its institutions and policies are settled if they effectively and efficiently promote the preferred distribution. I argue that such pure instrumentalism is mistaken in the context of fiscal policy. As a result, there is nothing (...) problematic or morally arbitrary about accepting domain-specific principles of fiscal justice. (shrink)

Há anos ou décadas, vemos países que estavam em marcha em direção à democracia como a Rússia, a Turquia e mesmo reais democracias como o Brasil, se tornarem verdadeiras democraduras, ou se encaminharem para esse tipo de regime, a Hungria por exemplo, mas igualmente outros países. Os analistas políticos continuam lutando para entender a origem e a natureza desse direcionamento sobre o qual a leitura de Tocqueville ainda fornece um esclarecimento notável, cujas análises mantêm perfeita atualidade; é um grande pensador (...) para os dias atuais que estabelece como, para pensar o surgimento da democracia e os problemas que aparecem a ela, é apropriado partir do estado social democrático. (shrink)