{"id":4068,"date":"2024-06-01T11:20:58","date_gmt":"2024-06-01T14:20:58","guid":{"rendered":"https:\/\/abracicon.org\/abracicon_saber\/?p=4068"},"modified":"2024-06-07T11:17:05","modified_gmt":"2024-06-07T14:17:05","slug":"politica-publica-de-desoneracao-tributaria-insumo-da-politica-publica-de-dados-abertos","status":"publish","type":"post","link":"https:\/\/abracicon.org\/abracicon_saber\/politica-publica-de-desoneracao-tributaria-insumo-da-politica-publica-de-dados-abertos\/","title":{"rendered":"Pol\u00edtica p\u00fablica de desonera\u00e7\u00e3o tribut\u00e1ria insumo da pol\u00edtica p\u00fablica de dados abertos"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4068\" class=\"elementor elementor-4068\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-01750fe elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"01750fe\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-91c45ca\" data-id=\"91c45ca\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-631f5de elementor-widget elementor-widget-image\" data-id=\"631f5de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"239\" src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/06\/Cabecalho-em-Portugues-Ed-47-Abracicon-Saber-1024x239.jpg\" class=\"attachment-large size-large wp-image-4027\" alt=\"\" srcset=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/06\/Cabecalho-em-Portugues-Ed-47-Abracicon-Saber-1024x239.jpg 1024w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/06\/Cabecalho-em-Portugues-Ed-47-Abracicon-Saber-300x70.jpg 300w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/06\/Cabecalho-em-Portugues-Ed-47-Abracicon-Saber-768x179.jpg 768w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/06\/Cabecalho-em-Portugues-Ed-47-Abracicon-Saber.jpg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f06248e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f06248e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f6a2125\" data-id=\"f6a2125\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2ec2425 elementor-widget elementor-widget-text-editor\" data-id=\"2ec2425\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00a0<\/p><p><b>Resumo\u00a0<\/b><\/p><p>Este artigo tem por objetivo apresentar uma proposta te\u00f3rico-emp\u00edrica de avalia\u00e7\u00e3o da pol\u00edtica p\u00fablica de desonera\u00e7\u00e3o tribut\u00e1ria, no Brasil, como insumo da pol\u00edtica p\u00fablica de dados abertos.\u00a0<span style=\"background-color: rgba(0, 0, 0, 0);\">A proposta utiliza o modelo anal\u00edtico-positivista da A\u00e7\u00e3o Supletiva do Estado (ASE), com m\u00e9tricas de avalia\u00e7\u00e3o de sustentabilidade.\u00a0<\/span><\/p><p><span style=\"background-color: rgba(0, 0, 0, 0);\">A pol\u00edtica p\u00fablica, em avalia\u00e7\u00e3o, \u00e9 dirigida a organiza\u00e7\u00f5es sem fins lucrativos, representadas por Organiza\u00e7\u00f5es da Sociedade Civil (OSCs), que consiste na concess\u00e3o de benef\u00edcio da ren\u00fancia fiscal de tributo (RFT) e da oferta efetiva de Servi\u00e7o P\u00fablico n\u00e3o Estatal (SPnE).\u00a0<\/span><\/p><p><span style=\"background-color: rgba(0, 0, 0, 0);\">A especifica\u00e7\u00e3o do modelo ASE aporta m\u00e9tricas que sinalizam que referida pol\u00edtica p\u00fablica \u00e9 sustent\u00e1vel ou n\u00e3o sustent\u00e1vel, com base em dados da presta\u00e7\u00e3o de contas, ancorada nos processos compliance, accountability e responsabilidade fiduci\u00e1ria, que asseguram conte\u00fado informacional justo e fidedigno.\u00a0<\/span><\/p><p><span style=\"background-color: rgba(0, 0, 0, 0);\">As respostas emp\u00edricas utilizam dados de presta\u00e7\u00e3o de contas de OSCs, veladas pelo Minist\u00e9rio P\u00fablico do Distrito Federal e Territ\u00f3rios (MPDF), que aportam seguras evid\u00eancias de que as m\u00e9tricas do modelo ASE est\u00e3o especificadas adequadamente e a pol\u00edtica p\u00fablica de desonera\u00e7\u00e3o tribut\u00e1ria, regulada pelos institutos da isen\u00e7\u00e3o e imunidade tribut\u00e1rias, n\u00e3o apresenta n\u00edveis satisfat\u00f3rios de sustentabilidade.\u00a0<\/span><\/p><p><span style=\"background-color: rgba(0, 0, 0, 0);\">As contribui\u00e7\u00f5es do artigo s\u00e3o relevantes para sociedade, bem como para reguladores, acad\u00eamicos e Profissionais de mercado, porque a oferta efetiva de SPnE carece de regula\u00e7\u00e3o.\u00a0<\/span><\/p><p><span style=\"background-color: rgba(0, 0, 0, 0);\"><i><b>Palavras-chave:<\/b>\u00a0Sustentabilidade. Pol\u00edtica p\u00fablica de desonera\u00e7\u00e3o tribut\u00e1ria. Pol\u00edtica p\u00fablica de dados abertos.\u00a0<\/i><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-84e61e5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"84e61e5\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4d74e96\" data-id=\"4d74e96\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cebcf3a ha-has-bg-overlay elementor-widget elementor-widget-ha-pdf-view happy-addon ha-pdf-view\" data-id=\"cebcf3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-pdf-view.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"pdf_viewer_container\">\n            <div class=\"pdf_viewer_options viewer-cebcf3a\" data-pdf-settings=\"{&quot;unique_id&quot;:&quot;viewer-cebcf3a&quot;,&quot;pdf_url&quot;:&quot;https:\\\/\\\/abracicon.org\\\/abracicon_saber\\\/wp-content\\\/uploads\\\/2024\\\/06\\\/Socializando-o-Conhecimento_Revista-Versao-Web-Abracicon-47a-Edicao_06_JUN-2024_c.pdf&quot;,&quot;file_type&quot;:&quot;upload_file&quot;,&quot;page_number&quot;:&quot;&quot;,&quot;width&quot;:&quot;100%&quot;,&quot;height&quot;:&quot;100vh&quot;}\">\n\t\t\t\t<span class=\"ha-title-flex\">\n\t\t\t\t\t<span class=\"pdf-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<h2 class=\"ha-pdf-title\">Artigo na \u00edntegra<\/h2>\t\t\t\t<\/span>\n\t\t\t\t                <div class=\"pdf-button\">\n                                <\/div>\n            <\/div>\n\n\t\t\t<div>\n\t\t\t\t<div id=\"viewer-cebcf3a\"><\/div>\n\t\t\t<\/div>\n\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00a0 Resumo\u00a0 Este artigo tem por objetivo apresentar uma proposta te\u00f3rico-emp\u00edrica de avalia\u00e7\u00e3o da pol\u00edtica p\u00fablica de desonera\u00e7\u00e3o tribut\u00e1ria, no Brasil, como insumo da pol\u00edtica p\u00fablica de dados abertos.\u00a0A proposta utiliza o modelo anal\u00edtico-positivista da A\u00e7\u00e3o Supletiva do Estado (ASE), com m\u00e9tricas de avalia\u00e7\u00e3o de sustentabilidade.\u00a0 A pol\u00edtica p\u00fablica, em avalia\u00e7\u00e3o, \u00e9 dirigida a organiza\u00e7\u00f5es [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4070,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[228],"tags":[57],"yst_prominent_words":[],"taxonomy\/academias":[92],"taxonomy\/autores":[],"taxonomy\/edicoes-revista":[227],"class_list":["post-4068","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-edicao-47","tag-socializando-o-conhecimento","academias-nacional","edicoes-revista-edicao-47"],"_links":{"self":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4068","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/comments?post=4068"}],"version-history":[{"count":7,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4068\/revisions"}],"predecessor-version":[{"id":4077,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4068\/revisions\/4077"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media\/4070"}],"wp:attachment":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media?parent=4068"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/categories?post=4068"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/tags?post=4068"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/yst_prominent_words?post=4068"},{"taxonomy":"academias","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/academias?post=4068"},{"taxonomy":"autores","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/autores?post=4068"},{"taxonomy":"edicoes-revista","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/edicoes-revista?post=4068"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}