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Master's Dissertation
DOI
https://doi.org/10.11606/D.2.2019.tde-03072020-145748
Document
Author
Full name
Anelise Paschoal Garcia Duarte
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2019
Supervisor
Committee
Salomão Filho, Calixto (President)
Caminha, Uinie
Pargendler, Mariana Souza
Proença, José Marcelo Martins
Title in Portuguese
Propostas para o tratamento estruturalorganizativo da corrupção empresarial: o papel do conselho fiscal
Keywords in Portuguese
Conselho fiscal
Corrupção
Governança corporativa
Teoria econômica da corrupção
Abstract in Portuguese
Esta dissertação de mestrado tem por objeto a proposição de soluções estruturaisorganizativas para neutralizar os desequilíbrios nas relações internas de poder entre os órgãos societários. Por esse mecanismo, busca-se criar um ambiente menos propício ao cometimento de atos contra a administração pública pelas companhias brasileiras. Por meio da revisão da literatura a respeito do bem jurídico tutelado pela corrupção e da evolução da teoria econômica da corrupção, que culminaram na proliferação das legislações anticorrupção ao redor do mundo, buscou-se subsídios para identificação das premissas a serem observadas na formulação das propostas apresentadas neste trabalho. Sobretudo, buscou-se afastar de padrões internacionais não aderentes à realidade das companhias brasileiras, bem como de propostas não adequadas, necessárias ou proporcionais em sentido estrito. Como resultado da análise doutrinária e legislativa, propõe-se o fortalecimento do conselho fiscal, como órgão central de controle e fiscalização da legalidade dos atos praticados em nome e por meio das companhias. Para alcançar uma atuação fiscalizatória efetiva, apresentam-se instrumentos que possam garantir sua independência e exercício pleno de suas competências.
Title in English
Projects for a structural and organizational addressment of corporate corruption: the role of the fiscal council
Keywords in English
Corporate governance
Corruption
Economic theory of corruption
Fiscal council
Abstract in English
This Master of Laws thesis aims to propose possible structural-organizational solutions to neutralize the imbalances in the internal relations of power between the corporate bodies. By this mechanism, it is sought to create an environment less permissive to the commission of acts against the public administration by the Brazilian companies. Through a review of the literature on the legal interest protected by typifying the crime of corruption and the evolution of the economic theory of corruption that culminated in the proliferation of anti-corruption legislation around the world, we sought subsidies to identify the premises to be observed in the formulation of proposals presented herein. Above all, we sought to move away from international standards not adhering to the reality of Brazilian companies, as well as proposals that are not adequate, necessary or proportional in the narrow sense. As a result of the literature and legislation analysis, it is proposed to strengthen the fiscal council, as the central body for control and oversight of the legality of the acts performed on behalf and through the companies. In order to confer the fiscal council an effective supervision role, we present some mechanisms that shall guarantee its independence and the full exercise of its competencies.
 
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Release Date
2022-07-03
Publishing Date
2020-07-24
 
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