Política e fiscalidade: uma crítica à teoria democrática contemporânea a partir do Sul Global

• Autor(a) principal: Cambuim, Raul Costa
• Data de Publicação: 2022
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da UFG
• dARK ID: ark:/38995/001300000416j
• Texto Completo: http://repositorio.bc.ufg.br/tede/handle/tede/12673
• topic: Teoria democrática; Política fiscal; Neoliberalismo; Democratic theory; Fiscal policy; Neoliberalism; CIENCIAS HUMANAS::CIENCIA POLITICA::TEORIA POLITICA

This work sought to explore the intimate relationship between taxation and democracy in general. Thus, a socio-fiscal approach was justified in order to assess the way in which fiscal policy would appear or not in part of the democratic theory considered “conventional” and which was produced in Brazil after redemocratization. In this sense, the potentialities of fiscal sociology were highlighted, a field still in consolidation, but very promising in placing fiscal policy itself as a relevant explanatory variable, as well as the importance and role of fiscal conflicts in shaping modern politics. In addition, the concept of neoliberalism was rescued from reflections on the possible democratic declines that have been observed for a variety of countries in recent years, especially through the sadness of public finances and the construction of a global “new social organization”. However, a specific historical expression of this phenomenon, which is typical of the Global South, was mobilized to explain the Brazilian case and its particularities, thus demonstrating that even the least demanding notions of democracy have been diluted in scenarios of selective and anti-democratic public budgets. Therefore, it is argued that class struggles in contemporary liberal democracies happen, especially, around disputes and conflicts involving public budget resources.