Fundos patrimoniais endowments: sustentabilidade financeira de longo prazo em prol das organiza????es do Terceiro Setor brasileiro

Detalhes bibliográficos
Autor(a) principal: Teles, Pedro Henrique Almeida De S??
Data de Publicação: 2019
Tipo de documento: Tese
Idioma: por
Título da fonte: Biblioteca Digital de Teses e Dissertações da UCB
Texto Completo: https://bdtd.ucb.br:8443/jspui/handle/tede/2710
Resumo: This study aims to analyze the implementation of endowment endowment funds as a sustainable management tool for the benefit of nonprofit social interest organizations, as well as to verify the legal and institutional barriers that inhibit their creation and diffusion in Brazil. In this context, the doctrinal concepts of endowment endowment funds, their characteristics, their types and their legal definition will be addressed in order to provide a better understanding of the theme. It also deals with the situation of endowment in the international and national scenario to later point out the new perspectives disciplined by Law 13,800 / 19, which is considered the Regulatory Framework of Equity Funds. This law, which makes possible the relations of the patrimonial funds with foundations of public law and reflects in the organizations of private law giving contours of good governance and transparency. Then highlight the funds in the Third Sector spectrum and finally analyze the tax issues that end up discouraging the creation of endowments.
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spelling Paes, Jos?? Eduardo Sabohttp://lattes.cnpq.br/0616115870965757http://lattes.cnpq.br/6315151417161165Teles, Pedro Henrique Almeida De S??2020-03-05T17:37:52Z2019-11-26TELES, Pedro Henrique Almeida De S??. Fundos patrimoniais endowments: sustentabilidade financeira de longo prazo em prol das organiza????es do Terceiro Setor brasileiro. 2019. 129 f. Tese (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2019.https://bdtd.ucb.br:8443/jspui/handle/tede/2710This study aims to analyze the implementation of endowment endowment funds as a sustainable management tool for the benefit of nonprofit social interest organizations, as well as to verify the legal and institutional barriers that inhibit their creation and diffusion in Brazil. In this context, the doctrinal concepts of endowment endowment funds, their characteristics, their types and their legal definition will be addressed in order to provide a better understanding of the theme. It also deals with the situation of endowment in the international and national scenario to later point out the new perspectives disciplined by Law 13,800 / 19, which is considered the Regulatory Framework of Equity Funds. This law, which makes possible the relations of the patrimonial funds with foundations of public law and reflects in the organizations of private law giving contours of good governance and transparency. Then highlight the funds in the Third Sector spectrum and finally analyze the tax issues that end up discouraging the creation of endowments.O presente estudo tem como objetivo analisar a implementa????o dos fundos patrimoniais endowments como um instrumento de gest??o sustent??vel em benef??cio das organiza????es sem fins lucrativos de interesse social, bem como, verificar os entraves legais e institucionais que inibem a sua cria????o e difus??o no Brasil. Nesse contexto, ser??o abordados os conceitos doutrin??rios dos fundos patrimoniais endowments, suas caracter??sticas, seus tipos e sua defini????o legal a fim de proporcionar uma melhor compreens??o acerca do tema. Trata ainda, da situa????o do endowment no cen??rio internacional e nacional para posteriormente apontar as novas perspectivas disciplinadas pela Lei 13.800/2019, que ?? considerada o Marco Regulat??rio dos Fundos Patrimoniais. Lei esta, que viabilizar?? as rela????es dos fundos patrimoniais com funda????es de direito p??blico e que tamb??m reflete nas organiza????es de direito privado dando contornos de boa governan??a e transpar??ncia. Em seguida, evidenciar os fundos no espectro do Terceiro Setor e por fim analisar as quest??es tribut??rias que acabam desestimulando a cria????o dos endowments.Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2020-03-05T17:37:42Z No. of bitstreams: 1 PedroHenriqueAlmeidaDeSaTelesDissertacao2019.pdf: 1949774 bytes, checksum: a2a62c0d92979cbbf97bfa9a0a455ff0 (MD5)Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2020-03-05T17:37:52Z (GMT) No. of bitstreams: 1 PedroHenriqueAlmeidaDeSaTelesDissertacao2019.pdf: 1949774 bytes, checksum: a2a62c0d92979cbbf97bfa9a0a455ff0 (MD5)Made available in DSpace on 2020-03-05T17:37:52Z (GMT). No. of bitstreams: 1 PedroHenriqueAlmeidaDeSaTelesDissertacao2019.pdf: 1949774 bytes, checksum: a2a62c0d92979cbbf97bfa9a0a455ff0 (MD5) Previous issue date: 2019-11-26application/pdfhttps://200.214.135.178:8443/jspui/retrieve/7044/PedroHenriqueAlmeidaDeSaTelesDissertacao2019.pdf.jpgporUniversidade Cat??lica de Bras??liaPrograma Stricto Sensu em DireitoUCBBrasilEscola de Humanidades, Neg??cios e DireitoEndowmentsTerceiro SetorIncentivos fiscaisFundos patrimoniaisThird SectorEquity fundsThird SectorTax breaksCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOFundos patrimoniais endowments: sustentabilidade financeira de longo prazo em prol das organiza????es do Terceiro Setor brasileiroinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/doctoralThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UCBinstname:Universidade Católica de Brasília (UCB)instacron:UCBTHUMBNAILPedroHenriqueAlmeidaDeSaTelesDissertacao2019.pdf.jpgPedroHenriqueAlmeidaDeSaTelesDissertacao2019.pdf.jpgimage/jpeg5689https://200.214.135.178:8443/jspui/bitstream/tede/2710/4/PedroHenriqueAlmeidaDeSaTelesDissertacao2019.pdf.jpgc86819b3a29539a9b9c80c6338372850MD54TEXTPedroHenriqueAlmeidaDeSaTelesDissertacao2019.pdf.txtPedroHenriqueAlmeidaDeSaTelesDissertacao2019.pdf.txttext/plain280652https://200.214.135.178:8443/jspui/bitstream/tede/2710/3/PedroHenriqueAlmeidaDeSaTelesDissertacao2019.pdf.txtcadc7499d6f2a5bf6af2f91d98a06265MD53LICENSElicense.txtlicense.txttext/plain; charset=utf-81905https://200.214.135.178:8443/jspui/bitstream/tede/2710/1/license.txt75558dcf859532757239878b42f1c2c7MD51ORIGINALPedroHenriqueAlmeidaDeSaTelesDissertacao2019.pdfPedroHenriqueAlmeidaDeSaTelesDissertacao2019.pdfapplication/pdf1949774https://200.214.135.178:8443/jspui/bitstream/tede/2710/2/PedroHenriqueAlmeidaDeSaTelesDissertacao2019.pdfa2a62c0d92979cbbf97bfa9a0a455ff0MD52tede/27102020-07-07 15:58:43.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 Digital de Teses e Dissertaçõeshttps://bdtd.ucb.br:8443/jspui/
dc.title.por.fl_str_mv Fundos patrimoniais endowments: sustentabilidade financeira de longo prazo em prol das organiza????es do Terceiro Setor brasileiro
title Fundos patrimoniais endowments: sustentabilidade financeira de longo prazo em prol das organiza????es do Terceiro Setor brasileiro
spellingShingle Fundos patrimoniais endowments: sustentabilidade financeira de longo prazo em prol das organiza????es do Terceiro Setor brasileiro
Teles, Pedro Henrique Almeida De S??
Endowments
Terceiro Setor
Incentivos fiscais
Fundos patrimoniais
Third Sector
Equity funds
Third Sector
Tax breaks
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
title_short Fundos patrimoniais endowments: sustentabilidade financeira de longo prazo em prol das organiza????es do Terceiro Setor brasileiro
title_full Fundos patrimoniais endowments: sustentabilidade financeira de longo prazo em prol das organiza????es do Terceiro Setor brasileiro
title_fullStr Fundos patrimoniais endowments: sustentabilidade financeira de longo prazo em prol das organiza????es do Terceiro Setor brasileiro
title_full_unstemmed Fundos patrimoniais endowments: sustentabilidade financeira de longo prazo em prol das organiza????es do Terceiro Setor brasileiro
title_sort Fundos patrimoniais endowments: sustentabilidade financeira de longo prazo em prol das organiza????es do Terceiro Setor brasileiro
author Teles, Pedro Henrique Almeida De S??
author_facet Teles, Pedro Henrique Almeida De S??
author_role author
dc.contributor.advisor1.fl_str_mv Paes, Jos?? Eduardo Sabo
dc.contributor.advisor1Lattes.fl_str_mv http://lattes.cnpq.br/0616115870965757
dc.contributor.authorLattes.fl_str_mv http://lattes.cnpq.br/6315151417161165
dc.contributor.author.fl_str_mv Teles, Pedro Henrique Almeida De S??
contributor_str_mv Paes, Jos?? Eduardo Sabo
dc.subject.por.fl_str_mv Endowments
Terceiro Setor
Incentivos fiscais
Fundos patrimoniais
Third Sector
topic Endowments
Terceiro Setor
Incentivos fiscais
Fundos patrimoniais
Third Sector
Equity funds
Third Sector
Tax breaks
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
dc.subject.eng.fl_str_mv Equity funds
Third Sector
Tax breaks
dc.subject.cnpq.fl_str_mv CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
dc.description.abstract.eng.fl_txt_mv This study aims to analyze the implementation of endowment endowment funds as a sustainable management tool for the benefit of nonprofit social interest organizations, as well as to verify the legal and institutional barriers that inhibit their creation and diffusion in Brazil. In this context, the doctrinal concepts of endowment endowment funds, their characteristics, their types and their legal definition will be addressed in order to provide a better understanding of the theme. It also deals with the situation of endowment in the international and national scenario to later point out the new perspectives disciplined by Law 13,800 / 19, which is considered the Regulatory Framework of Equity Funds. This law, which makes possible the relations of the patrimonial funds with foundations of public law and reflects in the organizations of private law giving contours of good governance and transparency. Then highlight the funds in the Third Sector spectrum and finally analyze the tax issues that end up discouraging the creation of endowments.
dc.description.abstract.por.fl_txt_mv O presente estudo tem como objetivo analisar a implementa????o dos fundos patrimoniais endowments como um instrumento de gest??o sustent??vel em benef??cio das organiza????es sem fins lucrativos de interesse social, bem como, verificar os entraves legais e institucionais que inibem a sua cria????o e difus??o no Brasil. Nesse contexto, ser??o abordados os conceitos doutrin??rios dos fundos patrimoniais endowments, suas caracter??sticas, seus tipos e sua defini????o legal a fim de proporcionar uma melhor compreens??o acerca do tema. Trata ainda, da situa????o do endowment no cen??rio internacional e nacional para posteriormente apontar as novas perspectivas disciplinadas pela Lei 13.800/2019, que ?? considerada o Marco Regulat??rio dos Fundos Patrimoniais. Lei esta, que viabilizar?? as rela????es dos fundos patrimoniais com funda????es de direito p??blico e que tamb??m reflete nas organiza????es de direito privado dando contornos de boa governan??a e transpar??ncia. Em seguida, evidenciar os fundos no espectro do Terceiro Setor e por fim analisar as quest??es tribut??rias que acabam desestimulando a cria????o dos endowments.
description This study aims to analyze the implementation of endowment endowment funds as a sustainable management tool for the benefit of nonprofit social interest organizations, as well as to verify the legal and institutional barriers that inhibit their creation and diffusion in Brazil. In this context, the doctrinal concepts of endowment endowment funds, their characteristics, their types and their legal definition will be addressed in order to provide a better understanding of the theme. It also deals with the situation of endowment in the international and national scenario to later point out the new perspectives disciplined by Law 13,800 / 19, which is considered the Regulatory Framework of Equity Funds. This law, which makes possible the relations of the patrimonial funds with foundations of public law and reflects in the organizations of private law giving contours of good governance and transparency. Then highlight the funds in the Third Sector spectrum and finally analyze the tax issues that end up discouraging the creation of endowments.
publishDate 2019
dc.date.issued.fl_str_mv 2019-11-26
dc.date.accessioned.fl_str_mv 2020-03-05T17:37:52Z
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dc.identifier.citation.fl_str_mv TELES, Pedro Henrique Almeida De S??. Fundos patrimoniais endowments: sustentabilidade financeira de longo prazo em prol das organiza????es do Terceiro Setor brasileiro. 2019. 129 f. Tese (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2019.
dc.identifier.uri.fl_str_mv https://bdtd.ucb.br:8443/jspui/handle/tede/2710
identifier_str_mv TELES, Pedro Henrique Almeida De S??. Fundos patrimoniais endowments: sustentabilidade financeira de longo prazo em prol das organiza????es do Terceiro Setor brasileiro. 2019. 129 f. Tese (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2019.
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dc.publisher.program.fl_str_mv Programa Stricto Sensu em Direito
dc.publisher.initials.fl_str_mv UCB
dc.publisher.country.fl_str_mv Brasil
dc.publisher.department.fl_str_mv Escola de Humanidades, Neg??cios e Direito
publisher.none.fl_str_mv Universidade Cat??lica de Bras??lia
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