Atividade financeira do Estado, desigualdade econômica e democracia: o papel da tributação no fortalecimento da democracia brasileira

• Ano de defesa: 2023
• Autor(a) principal: Capone, Rodrigo Senne
• Outros Autores: [e-mail]
• Orientador(a): Ribeiro, Ricardo Lodi
• Banca de defesa: Campos, Carlos Alexandre de Azevedo , Oliveira, Gustavo da Gama Vital de , Valadão, Marcos Aurélio Pereira , Santos, Cleucio Nunes
• Tipo de documento: Tese
• Tipo de acesso: Acesso embargado
• Idioma: por
• Instituição de defesa: Universidade do Estado do Rio de Janeiro
• Programa de Pós-Graduação: Programa de Pós-Graduação em Direito
• Departamento: Centro de Ciências Sociais::Faculdade de Direito
• País: Brasil
• Palavras-chave em Português: Atividade financeira do Estado; Tributação; Progressividade; Gasto público; Democracia; Desigualdade econômica
• Palavras-chave em Inglês: Financial activity of the State; Taxation; Progressivity; Public spending; Democracy; Economic inequality
• Área do conhecimento CNPq: CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO
• Link de acesso: http://www.bdtd.uerj.br/handle/1/21742

The purpose of this thesis is to analyze how the current design of tax institutions and public spending policies in Brazil contribute to the maintenance of inequalities, with emphasis on economic ones, and to the erosion of the Brazilian democratic regime, contrary to the normative constitutional options in force, especially the constitutional objectives that guide the construction of a society that promotes social, political, and economic inclusion. To achieve the proposed objective, the research developed in this thesis seeks, in its first moment, to analyze the current state of economic inequalities in Brazil and the world, based on recent data and research on the subject, so that it can demonstrate how high levels of economic inequality and poverty, as well as the high concentration of wealth at the top of the social pyramid, represent obstacles to the strengthening and consolidation of democracy and its institutions, contributing to the democratic erosion process, making it difficult to promote political equality and equal opportunities for individuals, contrary to the constitutional objectives enshrined in article 3rd of the Brazilian Federal Constitution. Subsequently, the aim is to define democracy and identify in contemporary political theory the necessary conditions for the existence of a democratic regime, a task that proves to be complex, as there is no "one" concept of democracy. To do this, we adopt as a theoretical framework the democratic theory developed by Robert A. Dahl, which has political equality as its central value. From this analysis, we seek to identify the conditions favorable and unfavorable to democratic strengthening, with special emphasis on economic inequalities. After that, an analysis of the current design of the Brazilian Fiscal Framework is made, which encompasses both taxation and public spending, in order to identify its responsiveness to fighting economic inequalities and reducing poverty levels, problems that hinder the maintenance and strengthening of democracy in the country. Finally, proposals are presented to contribute to the field of public finance and to the debate about the necessary reduction of economic inequalities and the strengthening and consolidation of the Brazilian democratic regime. It is observed that the current design of the fiscal framework of the Brazilian state does not contribute to the reduction of economic inequalities and poverty, contradicting the normative options set out in the constitution, resulting in the deterioration of political equality and equality of opportunities, which are conditions for the existence of a democracy based on values of justice and inclusion. The conclusion reached in this thesis is that the strengthening and consolidation of a democratic regime requires social, economic, and political conditions at levels that ensure political equality for individuals, as well as a minimum of material resources to enable them to exercise their political rights freely and autonomously.