THE INVISIBILITY OF THE BLACK PEOPLE IN THE FACE OF THE BRAZILIAN TAX SYSTEM

Detalhes bibliográficos
Autor(a) principal: Ganho, Gabriela
Data de Publicação: 2023
Outros Autores: Campos Fischer, Octavio
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: Revista Esmat
Texto Completo: http://esmat.tjto.jus.br/publicacoes/index.php/revista_esmat/article/view/565
Resumo: This article aims to analyze the invisibility of black people in the Brazilian tax system and how this fact contributes to the maintenance of racial inequality in Brazil. For this, we draw a parallel between inequality and the racial issue, passing through structural racism, since the organization of society is structured in order to create and maintain the privilege of whites at the same time that it burdens blacks. The way the national tax system is structured, with taxation based on consumption, creates a regressive model that contributes to the impoverishment of the black population, which ends up supporting a greater tax burden.
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spelling THE INVISIBILITY OF THE BLACK PEOPLE IN THE FACE OF THE BRAZILIAN TAX SYSTEMINVISIBILIDADE DAS PESSOAS NEGRAS ANTE O SISTEMA TRIBUTÁRIO BRASILEIRO Desigualdade. Racismo Estrutural. Tributação Regressiva.Inequality. Structural Racism. Regressive Taxation.This article aims to analyze the invisibility of black people in the Brazilian tax system and how this fact contributes to the maintenance of racial inequality in Brazil. For this, we draw a parallel between inequality and the racial issue, passing through structural racism, since the organization of society is structured in order to create and maintain the privilege of whites at the same time that it burdens blacks. The way the national tax system is structured, with taxation based on consumption, creates a regressive model that contributes to the impoverishment of the black population, which ends up supporting a greater tax burden.O presente artigo tem por objetivo analisar a invisibilidade das pessoas negras no sistema tributário brasileiro e como esse fato contribui para manutenção da desigualdade racial no Brasil. Para isso, traçamos um paralelo entre a desigualdade e a questão racial, passando pelo racismo estrutural, uma vez que a organização da sociedade está estruturada de modo a criar e manter o privilégio dos brancos ao mesmo tempo que onera o dos negros. A forma como o sistema tributário nacional se estrutura, com a tributação alicerçada no consumo, cria um modelo regressivo que contribui para o empobrecimento da população negra que acaba por suportar uma carga tributária maior.ESCOLA SUPERIOR DA MAGISTRATURA TOCANTINENSE - ESMAT2023-10-11info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttp://esmat.tjto.jus.br/publicacoes/index.php/revista_esmat/article/view/56510.29327/270098.15.25-7ESMAT Magazine; Vol. 15 No. 25 (2023); 181-196REVISTA ESMAT; v. 15 n. 25 (2023); 181-1962447-98962177-0360reponame:Revista Esmatinstname:Escola Superior da Magistratura Tocantinense (ESMAT)instacron:ESMATporenghttp://esmat.tjto.jus.br/publicacoes/index.php/revista_esmat/article/view/565/398http://esmat.tjto.jus.br/publicacoes/index.php/revista_esmat/article/view/565/422Copyright (c) 2023 REVISTA ESMAThttp://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessGanho, GabrielaCampos Fischer, Octavio2024-04-12T18:29:22Zoai:ojs.esmat.tjto.jus.br:article/565Revistahttp://esmat.tjto.jus.br/publicacoes/index.php/revista_esmat/indexPUBhttp://esmat.tjto.jus.br/publicacoes/index.php/revista_esmat/oai||revistaesmat@tjto.jus.br2447-98962177-0360opendoar:2024-04-12T18:29:22Revista Esmat - Escola Superior da Magistratura Tocantinense (ESMAT)false
dc.title.none.fl_str_mv THE INVISIBILITY OF THE BLACK PEOPLE IN THE FACE OF THE BRAZILIAN TAX SYSTEM
INVISIBILIDADE DAS PESSOAS NEGRAS ANTE O SISTEMA TRIBUTÁRIO BRASILEIRO
title THE INVISIBILITY OF THE BLACK PEOPLE IN THE FACE OF THE BRAZILIAN TAX SYSTEM
spellingShingle THE INVISIBILITY OF THE BLACK PEOPLE IN THE FACE OF THE BRAZILIAN TAX SYSTEM
Ganho, Gabriela
Desigualdade. Racismo Estrutural. Tributação Regressiva.
Inequality. Structural Racism. Regressive Taxation.
title_short THE INVISIBILITY OF THE BLACK PEOPLE IN THE FACE OF THE BRAZILIAN TAX SYSTEM
title_full THE INVISIBILITY OF THE BLACK PEOPLE IN THE FACE OF THE BRAZILIAN TAX SYSTEM
title_fullStr THE INVISIBILITY OF THE BLACK PEOPLE IN THE FACE OF THE BRAZILIAN TAX SYSTEM
title_full_unstemmed THE INVISIBILITY OF THE BLACK PEOPLE IN THE FACE OF THE BRAZILIAN TAX SYSTEM
title_sort THE INVISIBILITY OF THE BLACK PEOPLE IN THE FACE OF THE BRAZILIAN TAX SYSTEM
author Ganho, Gabriela
author_facet Ganho, Gabriela
Campos Fischer, Octavio
author_role author
author2 Campos Fischer, Octavio
author2_role author
dc.contributor.author.fl_str_mv Ganho, Gabriela
Campos Fischer, Octavio
dc.subject.por.fl_str_mv Desigualdade. Racismo Estrutural. Tributação Regressiva.
Inequality. Structural Racism. Regressive Taxation.
topic Desigualdade. Racismo Estrutural. Tributação Regressiva.
Inequality. Structural Racism. Regressive Taxation.
description This article aims to analyze the invisibility of black people in the Brazilian tax system and how this fact contributes to the maintenance of racial inequality in Brazil. For this, we draw a parallel between inequality and the racial issue, passing through structural racism, since the organization of society is structured in order to create and maintain the privilege of whites at the same time that it burdens blacks. The way the national tax system is structured, with taxation based on consumption, creates a regressive model that contributes to the impoverishment of the black population, which ends up supporting a greater tax burden.
publishDate 2023
dc.date.none.fl_str_mv 2023-10-11
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://esmat.tjto.jus.br/publicacoes/index.php/revista_esmat/article/view/565
10.29327/270098.15.25-7
url http://esmat.tjto.jus.br/publicacoes/index.php/revista_esmat/article/view/565
identifier_str_mv 10.29327/270098.15.25-7
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv http://esmat.tjto.jus.br/publicacoes/index.php/revista_esmat/article/view/565/398
http://esmat.tjto.jus.br/publicacoes/index.php/revista_esmat/article/view/565/422
dc.rights.driver.fl_str_mv Copyright (c) 2023 REVISTA ESMAT
http://creativecommons.org/licenses/by-nc/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2023 REVISTA ESMAT
http://creativecommons.org/licenses/by-nc/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv ESCOLA SUPERIOR DA MAGISTRATURA TOCANTINENSE - ESMAT
publisher.none.fl_str_mv ESCOLA SUPERIOR DA MAGISTRATURA TOCANTINENSE - ESMAT
dc.source.none.fl_str_mv ESMAT Magazine; Vol. 15 No. 25 (2023); 181-196
REVISTA ESMAT; v. 15 n. 25 (2023); 181-196
2447-9896
2177-0360
reponame:Revista Esmat
instname:Escola Superior da Magistratura Tocantinense (ESMAT)
instacron:ESMAT
instname_str Escola Superior da Magistratura Tocantinense (ESMAT)
instacron_str ESMAT
institution ESMAT
reponame_str Revista Esmat
collection Revista Esmat
repository.name.fl_str_mv Revista Esmat - Escola Superior da Magistratura Tocantinense (ESMAT)
repository.mail.fl_str_mv ||revistaesmat@tjto.jus.br
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