A desigualdade como ideologia: a análise textual dos discursos de codificação jurídica das desonerações tributárias das atividades agrárias no Brasil no contexto de austeridade

• Autor(a) principal: Cardoso, Melissa de Almeida
• Data de Publicação: 2021
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da UFG
• dARK ID: ark:/38995/00130000095pb
• Texto Completo: http://repositorio.bc.ufg.br/tede/handle/tede/11780
• topic: Sociologia fiscal; Análise textual discursiva; Atlas.ti; Pesquisa empírica em direito; Desigualdades agrárias; Fiscal sociology; Discursive textual analysis; Empirical research in law; Agrarian inequalities; CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PRIVADO

This dissertation sought to verify, through textual analysis of the discourses and ideas that pressure and structure the policy of tax relief on agricultural and agro-industrial activities, the dominant pro-prietary, meritocratic and entrepreneurial ideology that justifies, in the agrarian and economic aus-terity context, the existence of an inequality system codified by law. The qualitative research of this ideology, based on the Discursive Textual Analysis method and the use of the Atlas.ti software, carried out a theoretical review of a socio-fiscal nature, anchored in an empirical phase of collection and analysis of argumentative texts available on the virtual pages of the Chamber of Deputies, the Confederation of Agriculture and Livestock of Brazil (CNA), the Brazilian Agribusiness Association (ABAG), the Pastoral Land Commission (CPT), the Landless Rural Workers Movement (MST) and the electronic records of Direct Action of Unconstitutionality nº 5.553/2016, and that deal with the topic of tax exemptions to agrarian activities, providing justifying elements in the public space. Dis-cursive elements were found in the pieces of dissemination of ideas from the source entities, which confirmed the ideological presence of the arguments that underlie the inequalities in liberal capitalist, financialized and westernized societies, with a prevalence of occurrences of meritocratic evocations, followed by entrepreneurial justifications and of proprietary arguments. Specifically in the agrarian context, the proprietary discourse maintains an almost indisputable mantle of individual property rights, with no broader discussion among agrarian political agents about the potential of taxation as a redistribution mechanism based on a conventional view of property. In terms of merit, morality transformed into rights identified with the notion of fair allows us to realize that the values present in the legal codification express the interests of land asset holders for the creation of capital, especially fictitious, or through the manipulation of the institutes private law, or influencing governments in times of crisis; moreover, the discourse of fair rights is a face of the ideology that is more tolerable (and appealing) to public opinion, however vulnerable to the risk of building a tautological reason-ing, which does not recognize the law as a closed field in itself, neglecting the contradictory of the other two discursive faces of ideology and the recurrence of elements from other human and social sciences capable of breaking with inequalities. As for the entrepreneurial aspect, the agrarian elite of holders of fictitious land assets, according to a neoliberal conception, recognizes the State as a key element in the maintenance of the capitalist inequality system, directly influencing the indebted Fis-cal State as its main creditors; still, differences were found between the discourses mobilized within the agrarian elite, represented by CNA and ABAG, this one is financial elite that codifies capital by law without having to emphatically resort to discursive constructions in the public space, which indicates a democratic crisis, in addition of a distributive crisis. It was possible to conclude from these results the importance, and the existence of theoretical and political potential, of establishing the relationship between agrarian law and taxation, pointing to the need to create an agrarian socio-fiscal research agenda.