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The social issue as an expression of the structure of taxation on consumption and property in Brazil

Public funding plays a crucial role in addressing the social issues, since it is through public finances that the resources needed to guarantee social rights are realized. This article analyzes public funding in Brazil, highlighting data and characteristics of the Brazilian tax system. It focuses ma...

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Bibliographic Details
Main Author: Rezende, Thiago Dutra Hollanda de
Format: Online
Language:Portuguese
Published: Universidade Estadual de Campinas 2024
Subjects:
Finaças Públicas
Tributação
Questão Social
Desigualdade
Public finances
Tax policy
Social issues
Inequality
Finanzas públicas
Fiscalidad
Cuestión social
Desigualdad
Finances publiques
Fiscalité
Questions sociales
Inégalités
Online Access:https://econtents.sbu.unicamp.br/inpec/index.php/rbest/article/view/19968
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Summary:Public funding plays a crucial role in addressing the social issues, since it is through public finances that the resources needed to guarantee social rights are realized. This article analyzes public funding in Brazil, highlighting data and characteristics of the Brazilian tax system. It focuses mainly on taxes on consumption, which account for the majority of the tax burden, and taxes on property, which are less important. The analysis reveals a regressive tax structure, both in its composition and in its application, including property taxation. It concludes that reforms are needed to reverse tax regressivity and reduce the negative impacts of public financing, especially those manifested in income and wealth inequality and the weakening of democracy.
ISSN:2674-9564

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