Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-01-18T12:34:15Z No. of bitstreams: 1 AndreSouzaPedrosodeMoraesDissertacao2017.pdf: 1359770 bytes, checksum: 810e72946cf18e9e1d2cce790fdd4804 (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-01-18T12:34:29Z (GMT) No. of bitstreams: 1 AndreSouzaPedrosodeMoraesDissertacao2017.pdf: 1359770 bytes, checksum: 810e72946cf18e9e1d2cce790fdd4804 (MD5) / Made available in DSpace on 2018-01-18T12:34:29Z (GMT). No. of bitstreams: 1 AndreSouzaPedrosodeMoraesDissertacao2017.pdf: 1359770 bytes, checksum: 810e72946cf18e9e1d2cce790fdd4804 (MD5) Previous issue date: 2017-12-11 / The present paper aims to analyze how does institutions ??? State, Economy and Tax ??? works in Brazilian society. Actually, this research will follow some steps based on many theories in pursuit of an answer for the question: the Brazilian tax model helps society to turn into reality the constitutional values and political ideology? If not, how can a tax model change the Brazilian future? To answer that we will use Luhmann???s theory about social systems as a magnifying glass over Brazilian social and institutional history. After that we`ll confront real database with constitutional text and verify what is Brazilian`s constitutional ideology and if or how tax model works with it. / O presente projeto de pesquisa tem por objetivo analisar como funcionam as institui????es ??? Estado, Economia e Tributo ??? no contexto social brasileiro. A bem da verdade, a pesquisa pretende perseguir uma trilha te??rica diversificada em busca de respostas para uma pergunta principal: O modelo tribut??rio nacional contribui para que a ideologia e os valores constitucionais sejam concretizados? Se n??o, como o modelo de tributa????o pode alterar a hist??ria do Brasil? Para responder a tal questionamento usaremos a Teoria dos Sistemas de Luhmann como uma lupa sobre a hist??ria social e institucional do Brasil. Ap??s isto iremos confrontar dados da realidade p??tria com o texto constitucional brasileiro a fim de verificar qual ?? ideologia da Constitui????o de 1988 e como o modelo tribut??rio se ad??qua a ela.