Banca de QUALIFICAÇÃO: MATHEUS ABDON MEIRELLES

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : MATHEUS ABDON MEIRELLES
DATE: 27/03/2024
TIME: 17:00
LOCAL: Ambiente Virtual
TITLE:

THE NEW BRAZILIAN FISCAL MODEL: AN ANALYSIS FROM THE PERSPECTIVE OF FINANCIAL CONSTITUTION AND ITS PRINCIPLES

KEY WORDS:

Financial Constitution; Constitutional Financial Law; Fundamental Principles; Fiscal Federalism; Tax Reform; New Fiscal Model

PAGES: 101
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

The establishment, in 2023, of a new fiscal model in Brazil marks a milestone in the evolution of the country's tax, financial, and budgetary structure. This reformulation of the national public finances was designed to address both longstanding challenges and the contemporary issues of a globalized economy and a society in pursuit of greater equity. In this context, analyzing the new fiscal model in light of the principles of Constitutional Financial Law involves assessing the extent to which the reforms and policies implemented align with constitutional mandates. Thus, the problematics of the theme revolve around the following question: how does the new Brazilian fiscal model interact with the realization of the Financial Constitution's principles, and what are the challenges and impacts of this model concerning fiscal sustainability? The examination of the selected subject gains relevance because, dealing with a current issue, this analysis from the perspective of the fundamental principles informing Constitutional Financial Law subjects the fiscal reform to critical evaluations and possible improvements that could result in benefits for the federation and society. The general objective of the investigation is to analyze the structure of the new Brazilian fiscal model in light of financial constitutional principles, assessing its implications for fiscal sustainability and the protection of fundamental rights in the public budget. The specific objectives are to define and contextualize Brazil's Financial Constitution, identifying and explaining the principles of constitutional financial law that direct the management of public resources. To examine fiscal federalism in the context of the financial constitution, highlighting how fiscal federalism influences the distribution of resources and the autonomy of federative entities. To contextualize and describe the main characteristics and relevant legislation of the new Brazilian fiscal model, drawing an overview of recent changes and their legal basis. To conduct a critical analysis of the new fiscal model in light of the discussed constitutional principles, investigating the compatibility between fiscal reforms and Brazilian constitutional mandates. Regarding the applied methodology, a methodological approach was adopted that allowed exploring the complexity of the new Brazilian fiscal model and its intersections with Constitutional Financial Law. A bibliographic review was conducted, consisting of a review of academic literature, including books, journal articles, and dissertation works. Additionally, official documents, legislation, decrees, and other legal materials shaping the Brazilian fiscal and tax framework were analyzed. Finally, a juridico-normative analysis permitted a critical appreciation of the fiscal reforms in light of constitutional principles, ensuring that the examination maintained strict alignment with current legal norms. It concludes that: the implementation of the new Brazilian fiscal model represents a complex movement of reform of the national public finances, aiming to balance administrative efficiency with fiscal justice and equity. Although there remain unresolved difficulties, especially regarding federative autonomy and financial sustainability, the model contains promising elements that, if properly adjusted and implemented, could lead to significant advances in the fiscal management of federal entities.

COMMITTEE MEMBERS:
Interno - 1687253 - ANDRE DE SOUZA DANTAS ELALI
Presidente - 2222637 - ARTUR CORTEZ BONIFACIO
Interno - 1644691 - OTACILIO DOS SANTOS SILVEIRA NETO