Banca de DEFESA: WILLIAM EUFRASIO NUNES PEREIRA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : WILLIAM EUFRASIO NUNES PEREIRA
DATE: 19/01/2022
TIME: 15:00
LOCAL: Plataforma Google Meet
TITLE:

TAXATION AND REGIONAL AND SOCIAL INEQUALITIES: Examination of taxation on consumption and its impacts on regional and social inequalities. 

KEY WORDS:

Taxation. Social and Regional Inequalities. Tax. Consumption. Regressivity.

PAGES: 159
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

In Brazil, taxation on consumed income has proven to be the main source of income that supports the State's financial activity. The weight of taxation on consumption exceeds that of taxation on earned income. This fact makes explicit the dimension of taxation that consumption taxation assumed, although the dimension of extrafiscality is inherent to it. The work analyzes consumption taxation in Brazil in a generic way, not specifying a specific tax, but seeking to cover all possible taxes, for a broad view of the relevance of these taxes for tax regressiveness. This research has a historical dimension, but it does not seek to trace the evolution of taxation on consumption. It starts from a multi-phase non-cumulative taxation system established by Constitutional Amendment No. 18/1965, which established the tax on industrialized products and the tax on the circulation of goods, of a non-cumulative nature. This system, adopted in 1965, allegedly favors free competition, integration between subnational states and regional integration due to its alleged neutrality. However, the fiscal war that took place at the end of the 20th century, largely due to the fiscal bankruptcy of the Brazilian State, has both harmed regional integration, maintaining regional inequality between and within the region, as well as harming social integration by punishing the poorest for the benefit of the richest, that is, acting differently from the constitutional objective of reducing social inequalities. In this context, the research is developed in order to answer the following central question: Brazilian taxation on consumption contributes to the reduction of regional and social inequalities, contributing to the realization of the third item, third article of the Constitution of the Federative Republic of Brazil of 1988? The initial presuppositions to understand the central question are directed to the contexts in which the Brazilian tax structure has been historically regressive. The basic assumption is that tax regressiveness is based mostly on high consumption taxation relative to a not so progressive taxation on income and wealth, or even other taxes whose importance is less important in the context of regressiveness. High taxes on aggregated consumption and low progressivity on income and wealth materializes a tax regressivity that harms the poorest segments, favoring social and regional inequalities, given that the poorest regions are the regions with the highest volume of poor people and the greatest intra-regional social disparities. Thus, tax regressiveness attacks the principles and objectives inherent in item third, article third of the Constitution of the Federative Republic of Brazil of 1988. The methodology is characterized by deductivity, as it allows starting from the historical and economic context of the permanence of social and regional offices in Brazil. Once this fact has been verified and demonstrated, through a bibliographical research and survey of economic and social data on the evolution of inequalities, the aim is to present and discuss the constitutional norms and principles on the investigated themes. To pursue the objectives of this research, the monographic technique is used, appreciating the themes in a descriptive, but also critical, manner.

BANKING MEMBERS:
Presidente - 1687253 - ANDRE DE SOUZA DANTAS ELALI
Interno - 1149575 - IVAN LIRA DE CARVALHO
Externo à Instituição - HUGO DE BRITO MACHADO SEGUNDO - UFC