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Previous issue date: 2012-04-27 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior (CAPES) / A conforma??o do sistema tribut?rio e o destino do fundo p?blico s?o determinados a partir da ado??o da pol?tica econ?mica e das inten??es pol?ticas dos governos. No Brasil, a partir dos anos 1990, as medidas de ajuste determinadas pelos organismos financeiros internacionais, atendem as exig?ncias do capitalismo contempor?neo na perspectiva de enfrentar a crise fiscal do Estado, a partir de pol?ticas de austeridade fiscal e qualifica??o da arrecada??o. As reformas, de orienta??o neoliberal, refor?am a injusti?a fiscal e social que demarcam a natureza da estrutura tribut?ria brasileira e, ainda, submetem as pol?ticas sociais ? l?gica econ?mica, uma vez que privilegiam os interesses do grande capital em preju?zo das pol?ticas de redistribui??o de renda, promovendo o desfinanciamento das pol?ticas sociais e, especificamente, da Seguridade Social. O trabalho tem como objetivo analisar e discutir a conforma??o do sistema tribut?rio no Brasil, enfocando a forma??o e o destino do fundo p?blico e suas implica??es para o conjunto da sociedade e para a Seguridade Social. Enfatiza o direcionamento regressivo e perverso da pol?tica tribut?ria em curso, as fontes de receitas e a natureza dos gastos sociais do governo, levando em considera??o os determinantes da pol?tica macroecon?mica. Destaca, ainda, as implica??es sobre o financiamento da Seguridade Social, cujos efeitos interferem diretamente na qualidade dos servi?os p?blicos e, sobretudo, na nega??o e viola??o de direitos fundamentais. O estudo, fundamentado numa perspectiva de totalidade, confronta os elementos formais com a efetiva aplica??o e comportamento dos gastos para as pol?ticas de sa?de, assist?ncia e previd?ncia social, denunciando a contradi??o dessa rela??o e a dire??o da pol?tica econ?mica e social assumida pelos governos FHC e Lula. A pesquisa evidencia o alargamento da injusti?a fiscal e social, dado pela pol?tica de ajuste fiscal, requisitada pelas demandas do capital, que aumenta a carga tribut?ria indireta e constrange os gastos sociais visando, sobretudo, a monetariza??o do Estado e a eleva??o do super?vit prim?rio. Aponta para o desmonte do sistema de Seguridade Social atrav?s do ataque ao seu or?amento, com o corte sistem?tico de suas receitas. Conclui-se, portanto, que as determina??es do capital, expressas atrav?s das agendas macroecon?micas neoliberais, requisitam do Estado a ado??o de medidas de ajuste, que atendam os interesses de rentabilidade econ?mica. Desse modo, os caminhos do fundo p?blico e a perversa pol?tica tribut?ria, que demarcam as op??es pol?ticas dos governos brasileiros, t?m-se constitu?do como instrumentos que promovem e alargam os desequil?brios de renda e as desigualdades de classe. / The resignation of the tax system and the destiny of the public bottom are certain starting from the adoption of the economical politics and of the governments' political intentions. In Brazil, starting from the years 1990, the adjustment measures determined by the international financial organisms, they assist the demands of the contemporary capitalism in the perspective of facing the fiscal crisis of the State, starting from politics of fiscal austerity and qualification of the collection. The reforms, of neoliberal orientation, reinforce the fiscal and social injustice that you/they demarcate the nature of the Brazilian tax structure and, still, they submit the social politics to the economic logic, once they privilege the interests of the great capital in damage of the politics of redistribution of income, promoting the not to finance of the social politics and, specifically, of the Social Sureness. The work has as objective analyzes and to discuss the resignation of the tax system in Brazil, focusing the formation and the destiny of the public bottom and their implications for the group of the society and for the Social Sureness. It emphasizes the regressive and perverse direction of the tax politics in course, the sources of incomes and the nature of the government's social expenses, taking into account the determinant of the politics economical macro. He/she highlights, still, the implications on the financing of the Social Sureness, whose effects interfere directly in the quality of the public services and, above all, in the denial and violation of fundamental rights. The study, based in a totality perspective, it confronts the formal elements with the effective application and behavior of the expenses for the politics of health, attendance and Social welfare, denouncing the contradiction of that relationship and the direction of the economic and social politics assumed by the governments FHC and Lula. The research evidences the enlargement of the fiscal and social injustice, given by the politics of fiscal adjustment, requested by the demands of the capital, that it increases the indirect tax burden and it constrains the social expenses seeking, above all, the monetary of the State and the elevation of the primary superavit. He/she appears for it disassembles him/it of the system of Social Sureness through the attack to his/her budget, with the systematic cut of their incomes. It is ended, therefore, that the determinations of the capital, expressed through the calendars neoliberal economical macro, they request of the State the adoption of adjustment measures, that you/they assist the interests of economical profitability. This way, the roads of the public bottom and the perverse tax politics, that you/they demarcate the Brazilian governments' political options, they have been constituting as instruments that promote and they enlarge the unbalances of income and the class inequalities.
| Identifer | oai:union.ndltd.org:IBICT/oai:repositorio.ufrn.br:123456789/21497 |
| Date | 27 April 2012 |
| Creators | Nascimento, Juliana Maria do |
| Contributors | 20103611487, Sousa, Daniela Neves de, 62715500378, Santos, Silvana Mara de Morais dos, 38208059315, Oliveira, Iris Maria de |
| Publisher | PROGRAMA DE P?S-GRADUA??O EM SERVI?O SOCIAL, UFRN, Brasil |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Source | reponame:Repositório Institucional da UFRN, instname:Universidade Federal do Rio Grande do Norte, instacron:UFRN |
| Rights | info:eu-repo/semantics/openAccess |
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