No abstract

Este trabalho analisa as razões do recorrente fracasso das reformas tributárias no Brasil. Foram estudadas três tentativas de reforma-uma no governo FHC e duas no governo Lula. Apesar de o sistema tributário brasileiro ser muito mal avaliado, todas estas tentativas de reforma falharam. A hipótese central do trabalho é que este fracasso não pode ser explicado pelas estruturas políticas ou federativas, mas pela estratégia dos governos. A ampla insatisfação com os tributos no Brasil induz o governo a propor reformas abrangentes, que alteram muitos aspectos da intrincada estrutura tributária. Estas propostas acabam gerando conflitos multidimensionais, ou seja, o aparecimento de muitas clivagens políticas simultâneas. Também se compara a reforma tributária a outras duas grandes reformas do período: a reforma do judiciário e a reforma administrativa.

No abstract

Purpose: To analyze how the social representations of the media about a celebrity manager are configured before, during and after the process of an unsuccessful merger attempt. The research was based on studies on celebrity managers, strategist managers and merger and acquisition processes, social representations and the media.Methodology / approach: Techniques of media research, internet research and documentary research were used to collect reports published by the media. From a qualitative and longitudinal approach, we performed a thematic analysis of the content of these reports.Originality / Relevance: No studies were found addressing the way social representations develop before, during and after a merger process.Results: This research showed that representations of celebrity manager Abilio Diniz, built by the media before, during and after the process of an unsuccessful attempt to merge Pão de Açúcar with Carrefour, changed throughout the process.Theoretical / methodological contributions: A psychosociology approach to the roles and behaviors of celebrity managers opens the possibility of studying both the symbolic, historical, cultural and political dimensions of the archetypes that guide strategic leadership. Social / managerial contributions: The research showed the dynamic and collective nature of the celebrity manager's social representations in the media, which guide participants and the managers' own actions and practices in merger and acquisition processes.

No abstract