Banca de QUALIFICAÇÃO: MARIANA LUÍZA PEREIRA DO NASCIMENTO

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : MARIANA LUÍZA PEREIRA DO NASCIMENTO
DATE: 30/05/2023
TIME: 17:00
LOCAL: Ambiente virtual
TITLE:

REFORMA TRIBUTÁRIA E INTERVENÇÃO DO ESTADO: As propostas de emenda constitucional PEC’s 45 e 110 a partir do Direito fundamental ao desenvolvimento.

KEY WORDS:

Development, Taxation, Tax Reform, State Intervention.

PAGES: 168
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

This work analyzes tax reform proposals based on the fundamental right to development, which is connected to the need to ensure fundamental rights. Thus, we will discuss the relationship between Taxation and Development as categories that are part of the problem of tax burden distribution, the regressive nature of the Brazilian tax system, and the role of the State as an intervenor through taxes in promoting development. Understanding the development perspective that underlies the proposals for Tax Reform PECs 45 and 110, as well as the system they aim to change, allows for an examination of the theoretical perspectives that influence how taxation is operationalized or how it should be structured. The text also emphasizes that tax policy should be a tool to promote social rights and distributive issues, in addition to the revenue-raising aspect of taxes in the formation of the budgets of federal entities. Among the numerous demands for tax system reform, simplification, tax neutrality, and the importance of streamlining the system are relevant topics when proposing the unification of consumption taxes into a single IVA-type tax with a uniform rate. Another important element is the discussion of using tax policy to promote development, such as state intervention in granting tax breaks to stimulate demand and influence the conduct of economic agents, which is hindered by the constant prohibition of PEC 45. However, tax reform must also address issues such as the regressive nature of the system and its inability to promote economic growth and reduce inequalities, to bring rationality and balance to taxation and make it compatible with the constitutional text. To conduct this discussion, the present work uses bibliographic research methodology and aims, as a general objective, to investigate the development perspective that theoretically guided the formation of our tax system, as well as the one that guides the reform proposals that are most advanced in discussion in the National Congress.

COMMITTEE MEMBERS:
Interno - 1687253 - ANDRE DE SOUZA DANTAS ELALI
Interno - 1644691 - OTACILIO DOS SANTOS SILVEIRA NETO
Presidente - 2279345 - SERGIO ALEXANDRE DE MORAES BRAGA JUNIOR