Banca de DEFESA: CLARISSA PEREIRA MATIAS DA COSTA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : CLARISSA PEREIRA MATIAS DA COSTA
DATE: 24/04/2024
TIME: 11:00
LOCAL: Ambiente Virtual ( https://meet.google.com/sbo-noxd-fae )
TITLE:

Economic Analysis of Law AND INEQUALITIES SOCIOECONOMIC: AN EXAMINATION OF THE LOAD RETURN INDEX TAX IN BRAZIL FOR SOCIAL WELL-BEING

KEY WORDS:

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

PAGES: 156
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

This study reflects on the fundamentals of Law and Economics and its implications for taxation, critically exploring their intersections. It aims to address the concepts, foundations, and principles of Law and Economics, 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) is also highlighted in identifying the inequalities aggravated by the lack of return of the collected taxes, investigating the main causes and impacts of economic and social disparities in the country, with a focus on the high tax burden and the 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 purpose 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 concludes that Law and Economics reveal the urgency of tax reform in Brazil, as the high tax burden is not reflected 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 tax justice and efficiency in resource allocation. In this scenario, 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 tax justice, contributing to a fairer and more inclusive society.

COMMITTEE MEMBERS:
Presidente - 1687253 - ANDRE DE SOUZA DANTAS ELALI
Externo à Instituição - CRISTIANO ROSA DE CARVALHO
Interno - 1644691 - OTACILIO DOS SANTOS SILVEIRA NETO