Banca de QUALIFICAÇÃO: CLARISSA PEREIRA MATIAS DA COSTA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : CLARISSA PEREIRA MATIAS DA COSTA
DATE: 28/03/2024
TIME: 14:00
LOCAL: Ambiente Virtual
TITLE:

ECONOMIC ANALYSIS OF LAW IN FRONT OF THE RETURN INDEX OF THE TAX BURDEN IN
BRAZIL TO SOCIAL WELFARE AS A PARAMETER FOR THE STUDY OF SOCIOECONOMIC
INEQUALITIES

KEY WORDS:

taxation; economic analysis of law; socioeconomic inequality; social welfare; return to social welfare; tax reform.

PAGES: 99
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

This study reflects on the foundations of the Economic Analysis of Law and its implications
in taxation, critically exploring their intersections. It aims to address the concepts,
foundations, and principles of the Economic Analysis of Law, discuss the National Tax
System and its relationship with social inequality, and analyze socioeconomic inequalities in
Brazil and propose measures to optimize the Brazilian tax system. The contribution of the
Tax Burden Return Index to Social Welfare (IRBES) in identifying inequalities aggravated by
the lack of return on collected taxes is also highlighted, investigating the main causes and
impacts of economic and social disparities in the country, focusing on the high tax burden
and efficiency in the allocation of collected resources. The specific objectives include
investigating the contributions of the Brazilian tax burden to social welfare, analyzing the
relationship between tax policies and the reduction of inequalities, examining international
experiences, and discussing strategies to improve the return of the tax burden to social
welfare. The adopted method is deductive, with a descriptive objective and bibliographic
technical procedure, providing a logical line of reasoning, a detailed view of the concepts,
and a critical review of the relevant literature. It is concluded that the Economic Analysis of
Law reveals the urgency of a tax reform in Brazil, as the high tax burden does not reflect in
adequate public services, perpetuating social and regional disparities, equitable tax policies
are essential to reduce socioeconomic inequalities and promote inclusive development, as
they ensure fiscal justice and efficiency in resource allocation. In this scenario, a tax reform
is fundamental to achieve such objectives, involving the simplification of the system,
increasing fiscal progressivity, and stimulating economic and social development.
Strategies such as tax incentives, for example, can be implemented considering the political
and economic conditions of Brazil, promoting regional development and reducing
socioeconomic disparities. Finally, tax reform is essential to promote equity and fiscal
justice, contributing to a fairer and more inclusive society.

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