A INTERVENÇÃO DO TRIBUNAL DE CONTAS DA UNIÃO NOS ACORDOS DE LENIÊNCIA DA LEI 12.846/13 SOB A ÓTICA DA ANÁLISE ECONÔMICA DO DIREITO

Authors

  • Thiago Maciel de Aguiar Tribunal de Contas da União
  • Alden Mangueira de Oliveira Tribunal de Contas da União

Abstract

Normative choices bring consequences in the rational calculation of human behavior. This is a basic premise of the economic analysis of law. This article seeks to systematize the set of incentives brought by the leniency agreement provided for in Law 12.846/2013 from the economic lenses applied to law and what consequences can be theoretically foreseen by the entry of IN-TCU 95/2024 into the complex game of incentives and transaction costs present in the leniency agreements conducted by CGU/AGU.

Author Biographies

  • Thiago Maciel de Aguiar, Tribunal de Contas da União
     

    Graduated in Law from the University of Vila Velha/ES in 2004, he began working as a lawyer between 2005 and 2006. In August 2006, he was approved in a public competition for the position of Federal Auditor of External Control at the Federal Court of Accounts (TCU).

    At TCU, from 2007 to 2020, he served as Advisor, Director, and Substitute Legal Consultant in the Court of Accounts' Legal Consultancy, drafting legal opinions and providing support for the defense of TCU's decisions, in collaboration with the Attorney General's Office or by providing information directly to the Supreme Federal Court. In 2008, he specialized in Political Science at the University of Brasília. He participated in several relevant working groups at TCU, discussing topics involving external control. In January 2021, through a public competition of exams and titles, he assumed the position of Public Prosecutor at the Public Ministry of the State of São Paulo, serving, as a Substitute Prosecutor, in various districts, with criminal functions, in the Jury Court, diffuse rights, and childhood and adolescence. At the end of 2021, he returned to the position of Auditor at TCU, where he works to this day. In March 2024, he assumed the role of Senior Specialist in the office of the Attorney General of the Public Ministry at TCU (MPTCU), where he currently works, advising the Attorney General. He is a special student in the Graduate Program (Master's) at the University of Brasília, in the subject of Law and Regulation (2nd semester of 2024).
  • Alden Mangueira de Oliveira, Tribunal de Contas da União
    Conhecimento Geral GPT-4o

    Federal Auditor of External Control at TCU since 1996. Lawyer. Partner at Gracindo e Mangueira Advogados Associados. Lead Auditor in ISO 37.001 and 37.301. International mediator certified by ICFML. Current Legal Consultant at TCU. Main positions and roles held: Chief of Staff for the Governor of the Federal District Rodrigo Rollemberg (Dec 2016 to Jan 2019), Chief of Staff for TCU Ministers from 2002 to 2012, and from 2019 to 2021; Head of the General Secretariat of the Presidency of TCU (2013-2014) and the Secretariat of Sessions (2021-2022). At Conjur/TCU, I coordinate the defense of the Tribunal's acts, prerogatives, and interests, both in court and outside, and advise the Court's Senior Management on legal matters. Graduated in Logistics from AMAN, and in Law from AEUDF. Specialist in Systems Analysis in Business Administration from PUC-PR, in Public Policy Evaluation from UFRJ, and in External Control of Regulation of Conceded Public Services from ISC/TCU. Master in Military Applications from EsAO. I have completed the Advanced Studies in Politics and Strategy course at ESG. I am a professor, among others, in the MBA Governance, Compliance, and Integrity at IPOG, on topics of Administrative Law, at IEJA. Between 2017 and 2019, I was part of the Consads of Caesb, CEB, and BRB Serviços, and the Confis of Terracap. I have extensive experience in leading high-performance teams and coordinating impactful projects in Administration. My interests involve the areas of Constitutional Law and Administrative Law, especially: extrajudicial instruments for consensual resolution in Administration (mediation, dispute boards, arbitration); External Control; Compliance; Regulation; Public Policy Evaluation; and Public Governance Instruments.

References

Análise econômica do Direito. Acordos de Leniência. Tribunais de Contas. Agentes racionais. Incentivos. Custos de Transação. Instâncias de controle. Non Bis in Idem. Recuperação de danos ao erário. Cooperação interinstitucional. Advocacia Pública. Ministério Público. Controladorias.

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Published

2026-06-30

Issue

Vol. 28 No. 1 (2026): RJESMP

Section

Tutela de Interesses Difusos e Coletivos

License

Ao submeter o trabalho para avaliação, os autores concordam com a cessão dos seus direitos autorais para o Ministério Público do Estado de São Paulo.