Por uma tributação cidadã: embates e pensamento tributário na constituinte de 1987-1988
Data
2023-06-23
Autores
Ramos, Eduardo Silva 
Orientadores
Santos, Fábio Alexandre dos
Tipo
Trabalho de conclusão de curso
Título da Revista
ISSN da Revista
Título de Volume
Resumo
O presente trabalho analisa as mudanças ocorridas no sistema tributário brasileiro ao longo da segunda metade do século XX, sobretudo durante a elaboração do texto constitucional de 1988. Retorna-se à década de 1960, momento em que as bases da tributação brasileira foram estabelecidas pelo Governo Militar, e o consequente desenvolvimento tributário nas décadas seguintes marcado pela centralização tributária na União e crescente concentração de renda. Após essa digressão, retoma-se o momento da Assembleia Nacional Constituinte de 1987-1988, na qual foram expostos diferentes projetos e opiniões a respeito do modelo ideal para a tributação no Brasil. O trabalho constata que, ao longo da reconstrução da sociedade brasileira, existiam planos que previam uma tributação baseada na justiça fiscal, na progressividade e na cidadania. Entretanto, as forças conservadoras conseguiram suprimir tais ideias e garantir a manutenção de um sistema tributário altamente regressivo.
The present work analyzes the changes that occurred in the Brazilian tax system during the second half of the 20th century, particularly during the drafting of the 1988 constitutional text. Frist, we go back to the 1960s, when the foundations of Brazilian taxation were established by the Military Government, and the subsequent tax development in the following decades marked by tax centralization in the Central Government and increasing income concentration. After this digression, it returns to the moment of the National Constituent Assembly of 1987-1988, where different projects and opinions regarding the ideal tax model for Brazil were presented. The work finds that throughout the reconstruction of Brazilian society, there were projects that advocated for a taxation system based on fiscal justice, progressivity, and citizenship. However, conservative forces managed to suppress such ideas and ensure the maintenance of a highly regressive tax system.
The present work analyzes the changes that occurred in the Brazilian tax system during the second half of the 20th century, particularly during the drafting of the 1988 constitutional text. Frist, we go back to the 1960s, when the foundations of Brazilian taxation were established by the Military Government, and the subsequent tax development in the following decades marked by tax centralization in the Central Government and increasing income concentration. After this digression, it returns to the moment of the National Constituent Assembly of 1987-1988, where different projects and opinions regarding the ideal tax model for Brazil were presented. The work finds that throughout the reconstruction of Brazilian society, there were projects that advocated for a taxation system based on fiscal justice, progressivity, and citizenship. However, conservative forces managed to suppress such ideas and ensure the maintenance of a highly regressive tax system.
Descrição
Citação
RAMOS, Eduardo S. Por uma tributação cidadã: embates e pensamento tributário na Constituinte de 1987-1988. 2023. Trabalho de Conclusão de Curso (Bacharelado em Ciências Econômicas) - Universidade Federal de São Paulo, Escola Paulista de Política, Economia e Negócios, Osasco, 2023.