Ensaios sobre as transformações das finanças públicas brasileiras

• Autor(a) principal: Souza, Rodrigo Cantu de
• Data de Publicação: 2016
• Tipo de documento: Tese
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UERJ
• Texto Completo: http://www.bdtd.uerj.br/handle/1/15503
• topic: Public Finance; Institutional Change; Fiscal Crisis; Fiscal Sociology; Estado; Finanças Públicas; Mudanças Institucional; Crise Fiscal; Sociologia Fiscal; CNPQ::CIENCIAS HUMANAS::SOCIOLOGIA

This thesis examines the institutional dynamics of public finance in Brazil's central government. A variety of resources was employed in the research, such as statistical series; academic literature from the fields of history, law, economics, political science and sociology; official reports, published interviews and newspapers. In order to frame relevant questions to such empirical resources, the research relied on different social theories, which emphasize the role of events in the course of structural change. Particularly, the notions of critical junctures and moments of test, as events that challenge structural elements and may possibly transform them, were the main conceptual tools engaged. The Brazilian fiscal dynamics was thus studied based on the role of budget crises and sequences of events involved that reproduce or transform fiscal structures. The first chapter consists in an exercise in historical sociology concerning public finances in Brazil. We examine the fiscal crises and different fiscal regimes throughout Brazilian history. The following chapters delve into aspects of the dynamics of change in the context of the 1980s debt crisis. In the second chapter, we examine the institutional change set in motion by a sequence of events involving state and financial markets. We concentrate on the impacts of the debt crisis in the provisions regarding public debt. The third chapter discusses the Brazilian tax framework in the context of the debt crisis's closure. We focus on the period from 1990 to 1995 and inquire how experimentation with newly instituted political rules and with attempts at tax reform amalgamated to produce the characteristics of Brazilian taxation at the turn of the twenty-first century. The final remarks highlight features of interest emerging from this thesis to the broader literature on public finances.