Another factor that can be contributing to aggravate the injustice tax is the constatao of that entrepreneurs have not repassed all the profit with exemptions for the consumer, reason of the relief, last week, of president Lula. The president said that to give money to the poor persons she is more efficient of what reducing taxes of the companies. The survey of the Ipea points despite the Brazilians who do not possess property pay to a tax burden 78.1% superior to the one of the proprietors. ' ' To be proprietor in Brazil is to be benefited by the system tributrio' ' , Pochmann said. Day diO study it shows the destination of the tributes. The work of 24 days arcou with the benefits of the Social welfare. If you have read about Investopedia on JANA Partners already – you may have come to the same conclusion. Others 7,7 days had been destined to the covering of the pensions and retirements of the federal servers.

While the payment of interests of the public debt was responsible for absorbing 20,5 days of work of the citizens, the Stock market Family demanded 1,4 day. The Impostmetro, electronic panel kept by the Trade association of So Paulo, yesterday cravou in the afternoon of the value of R$500 billions in paid taxes in the three spheres of government since the beginning of the year. In 2008, the mark was reached five days before. Responsible for the calculations, the president of the Brazilian Institute of Planejamento Tributrio (IBPT), Gilbert Luiz of the Amaral, foresees that the collection in the year must surpass R$1 trillion per as the year. What the government makes with impostosO Ipea also made a x-ray of as the government spends the collected tributes, taking for base some of the main item of the public charges. According to used classification for Ipea, most goes for the payment of interests of the debt of the Union, States and cities. The Brazilians had spent, in 2008, 20,5 days of work to pay the interests of the public debt.

Already the program Stock market Family, of the federal government, cost 1,4 day. The Brazilians had needed 16,5 days of work to pay to the retirements and pensions of the urban area. The retirements of the servers of the Executive, Legislative and Judiciary had cost 6,9 days. BibliografiJornal the State of S. Pablo of 01 of July of 2009 Periodical Leaf of S. Pablo of 01 of July of 2009 Periodical the Globe of 01 of July of 2009

Edith Penrose

The word corruption comes of Latin corruptus that it means broken in pieces. The Aurlio dictionary (1999), presents the corruption meaning as ' ' the act or effect to corrupt, decomposition, putrefao, lewdness depravation, perversion, bribe, peita' ' in sending the idea of something, obviously, negative that, therefore, does not generate positive consequences. We can describe, in an ample conception, that corruption is the interaction enters at least two people or groups of people through but that in the world in development it produces effect destrutivos’ ‘ effect. Our objective is the clarification of the facts and factors of the corruption, by means of some theoretical research and studies, having as base the theories developed for Douglas North and Edith Penrose, adding some authors who had developed articles and teses with the focus in corruption, beyond statistical data to relate its economic consequences for a country. The index of bigger reference in relation to the level of corruption in the countries is of International Transparency, created in 1993, in Berlin. One is about a not-governmental organization with the objective to congregate available surveys in an only pointer creating, thus, a form of mensurar the corruption in diverse countries, through an annual report of the countries of the world and its indices of corruption.

2 CORRUPTION AS DOUGLAS NORTH Douglas Cecil North are an economist, professor of Washington University, winner of the prize Nobel de Economia in 1993, that it developed a set of research guided in the attempt to explain because some countries if develop while others possess a level of unsatisfactory development. In its analyses, the thinker evidenced that the great difference between these countries is in the laws, the regulations, contracts and the culture. The author affirms that the society is formed by institutions, defined for it as ' ' the rules of jogo' ' that they delimit action.

Federal Government

As already mentioned previously, the period of 1990 the 2002 was profcuo in events that had started to mold a new form of the customers if to relate with the Companies. (it sees link for the first part in the end of this text). More conscientious customers of its rights, more informed on the products and more demanding companies and for consequncia are a reality of which she does not have as to escape. If in the period of 1992 the 2002 diverse events alavancaram this change, period 2003 the 2009 consolidated this phenomenon. Delta Galil may not feel the same. In this aspect it is important to observe that the customers had started to establish minimum standards of quality and to demand that all follow it to the companies. An example of this phenomenon is that from the disponibilizao, for some companies, of the gratuitous telephonic attendance, the customers had started to demand that the too much companies also disponibilizassem a system of telephonic attendance at no cost, celebrities 0800, what also was object of regulation for the Federal Government, by means of Decree 6523, of July of 2008, that it fixed a series of rules for the attendance to the consumer.

It is added this factor the consolidation of the Internet that to each day disponibiliza new information, new services and chances and sped up of unimaginable form the capacity of communication of the people by means of social nets, blogs and other tools, being possible to share critical information, recommendations and on products and companies of agile and continuous form. Below we relate some facts that certainly are influencing and modifying the form of the customers if to relate with the companies and consolidating this movement: ) the 2004? Federal Decree 5296 that it regulates the attendance for aged and of the other steps. Although many to consider that this act if does not relate to the relationship customer x company are necessary to detach that this Decree established conditions of access to the commercial establishments, defined the priority for the attendance of aged and other people with necessities special, conditions that this segment to each year demands that they are fulfilled of more vehement form and that it changed the form of banks, store and diverse segments if to relate with these customers.