Banca de DEFESA: GABRIELA GONÇALVES BARBOSA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : GABRIELA GONÇALVES BARBOSA
DATE: 25/02/2025
TIME: 08:30
LOCAL: https://meet.google.com/ivn-vevz-iyk
TITLE:

TAXATION IN THE DUMPING ROOM: regressivity and race in the brazilian tax framework

KEY WORDS:

Racial inequality; Tax system; Social justice; Regressive taxation; Tax reform; 1988 Constitution.

PAGES: 270
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

This study examines inequality in Brazil from a historical and structural perspective, emphasizing the central role of racism in organizing social, economic, and political disparities. The first chapter addresses the origins of racial inequality, demonstrating how slavery and exclusionary post-abolition policies established a system of white privilege and the marginalization of the Black population. The second chapter delves into the debate on inequality, highlighting the concentration of wealth and power as major obstacles to social justice, exacerbated by regressive taxation that disproportionately burdens the poor while benefiting the elites. The third chapter analyzes the disproportionate impact of the tax structure on the Black population, particularly Black women, revealing the intersections of race, gender, and class. The study concludes that transforming the tax structure, coupled with redistributive public policies aligned with constitutional principles, is essential to overcoming structural inequalities and building a more just and inclusive Brazil, breaking with historical legacies of exclusion.

COMMITTEE MEMBERS:
Externa à Instituição - DANIELA OLÍMPIO DE OLIVEIRA - FAZENDA-BR
Externo à Instituição - PEDRO JULIO SALES D'ARAUJO - USP
Presidente - 1647964 - VALCIR GASSEN