Economic Analysis of Law Review

Tax Crimes and the Extinction of Punibility for Payment: A Means of Adverse Selection and Moral Risk?

Vicente de Paulo Augusto de Oliveira Júnior — 2024-08-10

This paper analyzes whether the extinction of the punishment of tax crimes, provided for in art. 9, §2º, Law nº 10.684/03, influences opportunistic behavior of taxpayers that result in adverse selection and moral hazard. With logical-deductive methodology and doctrinal and jurisprudential analysis of the Superior Court of Justice and the Federal Supreme Court, as well as the instruments of the Economic Analysis of Law, adverse selection and moral hazard applicable in the relationship between State and taxable person were analyzed. It was noticed that tax legislation and jurisprudence influence the non-compliance with tax obligations. For one thing, it keeps the big evaders in the market. For two reasons, it induces the practice of tax evasion. It was concluded that the extinction of the punishment for the payment of Law nº 10.684/03, influences, in fact, the practice of opportunistic behaviors of the taxpayers that result in cases of adverse selection and moral hazard.

Law and Economics and the Essentiality Paradigm: A reference system for social and environmental balance

Ewerton Ricardo Messias — 2024-08-10

This research aims to analyze the theoretical contours of Law and Economics and the Paradigm of Essentiality, as well as the issue of protecting the environmental balance, as a fundamental right and unit of measurement of the criterion of efficiency, effectiveness and economic, social and environmental effectiveness. To obtain the results sought by the research, the methods of approach and procedure to be followed will be, respectively, the empirical-dialectic and the bibliographic, having, as a background, a theoretical framework qualified by the epistemological dialogue promoted between Law and Economics and the Essentiality Paradigm. In conclusion, the protection of the environmental balance is reflected in a value of relevance to society, which can be recognized as a unit of measurement for the criterion of economic, social and environmental efficiency, efficacy and effectiveness.

LC 182/21, Investments and Economic and Legal Incentives by the Legal Framework of Startups

Henrique Avelino Lana — 2024-08-10

Based on the rules of the Legal Framework of Startups, resulting from LC 182/21, this work intends to initially delimit what would be technically and legally a startup. The methodology to be used is the deductive method, through an explanatory and descriptive approach, with analysis of national and foreign bibliography, all of which specialize in the core of the subject. Academically, the problem to be answered is, based on the rules of the Legal Framework of Startups, to identify and distinguish the different types of investment for startups, as well as what their respective rules are, brought by LC 182/21. As an answer to the problem, we will address the various investment alternatives available. In the end, it is about the different ways to carry out the divestment carried out by investors and the new modality of bidding in order to enable the hiring of startups that present innovative and technological solutions to concrete problems presented by agencies, autarchies, public companies or mixed capital.

Possibilities and Limits of Law and Economics use in the Current Brazilian Economic Screen: BANRISUL Case

Monique Rodrigues Gonçalves Monteiro — 2024-08-10

The goal of this work is to promote a study on de Law and Economics, its possibilities and limits of use in Brazi, trying to demonstrate how it could be applied in brazilian legal system. Thus, this study has a focus on a reflective approach to relevante aspects in order to understanding this subject and to analyze how Law and Economics can be applied in brazilian law. Based on a exploratory research and deductive method of bibliographical nature, it is intended to base the theoretical reference in order to have a survey on the presente problem. At the end of this study, it will be clear that the use of AED in Brasil must observe the limits instituted by Brazil Federal Constitution, in a way that Chicago School postulates and principles must be mitigated in order to obey constitutional commandments. The relevance of the study is due to the importance of research in AED, as originality is the concrete analysis and applicability of AED.

The retroactivity of the criminal non-prosecution agreement by the economic theory of crime: an analysis of criminal dissuasion from judgments of criminal cases of the 1st federal court of marabá in 1st and 2nd degrees

Marcelo Honorato — 2024-08-10

This article presents, from the perspective of the economic theory of crime, an analysis of the retroactive effects of the non-prosecution agreement (ANPP) in criminal dissuasion of the brazilian federal justice system, based on the compilation of statistical data from the 1st Federal Court of Marabá, related to judgments of criminal cases in the 1st and 2nd degrees. The conclusion is that there is an increase in the degree of sanctions, as well as an improvement in criminal deterrence with the retroactive application of the ANPP.

Compliance mandatory Impact Assessment on the Credit Unions

Vagner Horz — 2024-08-10

This work studies the heterogeneous impact of the application of the regulatory framework of the compliance program on credit unions and the impact on the economic and financial performance of these companies. In order to identify this effect, a compliance index was created from a checklist of the Basel Fundamental Principles of Effective Banking Supervision (BCP) in 926 Brazilian credit unions, in the time interval from 2016 to 2018. As an empirical strategy, was used the differences in differences method, considering treated the cooperatives that had an intermediate level (greater than 70%) before the mandatory practice of compliance by the monetary authority. The results showed a reduction in the economic and financial indicators in the treatment group, which suggests that these companies needed to invest less resources in order to carry out the necessary internal changes to the instructions provided due to the new legal framework.

Decisional “Noise” and Legal Uncertainty: The Case of ICMS - DIFAL

EDUARDA LACERDA KANIESKI — 2024-08-10

Este artigo objetiva analisar a variabilidade das decisões judiciais em Mandados de Segurança sobre o ICMS - DIFAL após a promulgação da Lei Complementar nº 190/2022. Utiliza como referenciais teóricos a obra "Ruído: Uma falha no julgamento humano" e o instrumental da análise econômica do direito. O método empregado é o indutivo, acompanhado da análise de jurisprudência dissonante sobre o tema. Inicialmente, o artigo traça um breve histórico da cobrança do DIFAL. A segunda parte apresenta noções de Análise Econômica do Direito para possibilitar suas incursões sobre o "ruído" nas decisões. A terceira parte analisa casos concretos relacionados ao ICMS – DIFAL no Poder Judiciário, a fim de identificar a presença de "ruído" nas decisões e seus efeitos sob a ótica da análise econômica. Por fim, a pesquisa conclui que as decisões analisadas apresentam ruídos, gerando insegurança jurídica com aumento dos custos de transação para os contribuintes.

Copyright Management Practices for Independent Musicians

Luiz Henrique Pereira Silveira — 2024-08-10

Copyright management is an essential element of the musician business model in the digital market, enlarged by the events prohibition due to COVID-19 restraining measures. This article focuses on identifying copyright management practices suitable to the independent musician needs through a bibliographic and documentary research, with qualitative approach and exploratory objectives. A visited literature gap was found, considering copyright rarely is studied with a business approach, as done in this paper. The results point to several contractual possibilities of rights assignment in which the musician must consider concomitantly their financial goals and public expansion, according to the strategy that best suits their business model.