Banca de DEFESA: Carlos Leonardo Queiroz Almeida

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : Carlos Leonardo Queiroz Almeida
DATE: 26/02/2024
TIME: 18:00
LOCAL: https://meet.google.com/ydq-byev-ppx
TITLE:

Tax Matrix and Racial Relations in Brazil: Taxation as a tool for maintaining the 'Casa Grande e Senzala’.

KEY WORDS:

Critical theory - Critical tax law - Racial equality - Taxation and race

PAGES: 140
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

The present research examined whether, in Brazil, the regressiveness of the tax burden has its primary element of differentiation in racial issues, based on the observation that the Brazilian taxation system does not adhere to the constitutional principles of equity, contributory capacity, and progressivity. This results in the penalization of Black individuals. These deleterious effects stem from political choices that make taxation regressive in Brazil. The research method employed was predominantly theoretical and qualitative, supplemented by secondary quantitative data. Drawing on concepts from Critical Theory, critical Tax Law, Tax Matrix, and racial inequalities, among others inherent to Brazilian taxation, it was concluded, after traversing the described path, that it is crucial to relate the Brazilian Tax Matrix to race to understand the iniquities, as taxation serves as one of the drivers of the promotion and maintenance of racial inequalities in the country. Finally, we presented some studies conducted in Brazil that begin to introduce this debate and the formation of a field of knowledge called Taxation and Race.

COMMITTEE MEMBERS:
Externo à Instituição - EDVALDO PEREIRA DE BRITO - UFBA
Interno - 1647920 - ARGEMIRO CARDOSO MOREIRA MARTINS
Externo ao Programa - 1219509 - LUIZ ALBERTO GURGEL DE FARIA - nullPresidente - 1647964 - VALCIR GASSEN