Banca de QUALIFICAÇÃO: MARIA LUISA BARROS CAPUXU

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : MARIA LUISA BARROS CAPUXU
DATE: 19/03/2024
TIME: 17:00
LOCAL: Ambiente virtual
TITLE:

INTERSECTION CONSTITUTIONAL FACTORS OF STATE ECONOMIC INTERVENTION RESPONSIBLE FOR THE RETURN ON THE QUALITY LIFE OF SOCIETIES

KEY WORDS:

state intervention; economic intervention; constitutional factors; quality of life.

PAGES: 132
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

In the legal context of Brazil, the approach to taxation is commonly limited to a positivist perspective, focused on examining the formal aspects of tax legislation. The legislation in question generates impacts of costs and benefits for society, providing opportunities to reflect and develop new institutional arrangements with greater social efficacy. It is essential to recognize that taxation is fundamental for the proper enjoyment of free enterprise. Governmental action, through its institutions, is crucial to sustain a market exchange environment, ensuring the free exercise of economic activity. Predicting human behavior from the perspective of maximizing benefits is vital both in the legal sphere, under the normative focus, and in the economic field, which is oriented towards optimizing the allocation of resources, which are limited. The interaction between the State and the economy has been characterized by a dynamic of approximations and distancing, in a historical pendular movement, involving constitutional factors of intervention. Through the study of the Social Welfare Return Index (SWRI), it is possible to monitor the transparency and control of tax collections and investments in Brazil and globally, since this index is the result of combining data on the Human Development Index (HDI) and the Tax Burden on Gross Domestic Product (GDP). It is observed that the better the allocation of resources, the higher the SWRI tends to be, considering studies on human development reports, which show that resources are not being efficiently allocated to ensure the realization of fundamental rights provided in the Constitution of the Republic. Assessing the object of renunciation at the time of a choice implies analyzing the opportunity cost and the necessary efforts, considering that certain decisions involve high risk and planning, not limited only to the financial aspect, but to well-being. From this perspective, economics applied to law guides public policies by rationalizing decision-making based on maximizing results and efficiency in the use of available resources. Therefore, economics is used to understand the law. Thus, to ensure human dignity and other fundamental principles, economic analysis of law, along with GDP, HDI, and SWRI indices, are valuable tools to underpin the effective margin of return on public investments.

COMMITTEE MEMBERS:
Presidente - 1687253 - ANDRE DE SOUZA DANTAS ELALI
Interno - 1149575 - IVAN LIRA DE CARVALHO
Interno - 1644691 - OTACILIO DOS SANTOS SILVEIRA NETO