Historic sociological analysis of the social rights, health, social security and regressive taxation on the Brazilian National Constituent assembly Of 1987

Detalhes bibliográficos
Autor(a) principal: Bolzan, Lucas Souto
Data de Publicação: 2023
Outros Autores: Flores, Vinícius Letti, Dallemole, Deborah
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Jurídica Cesumar - Mestrado (Online)
Texto Completo: https://periodicos.unicesumar.edu.br/index.php/revjuridica/article/view/11601
Resumo: This research has as a starting point the fact that Brazil suffers from an unequal distribution of wealth, intending to understand in which ways the 1988’s tried – and in which failed – to secure that the social rights were effective, especially the rights to health and to social security. Utilizing the historic sociologic approach applied to Law, to comprehend the actors, interests and projects brought to the National Constituent Assembly of 1987, identifying the impasses to the creation of a taxation system able to sustain the load of social rights recognized. In conclusion, there was a contradiction between the bill of social rights and the design of the taxation system. The latter has privileged a regressive taxation, that penalizes those who have less wealth, putting difficulties to the overcoming of social inequality and to the broader effectiveness of the rights to wealth and social security.
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spelling Historic sociological analysis of the social rights, health, social security and regressive taxation on the Brazilian National Constituent assembly Of 1987Análisis de los derechos sociales, la salud, la seguridad social y la tributación regresiva en la asamblea Constituyente Brasileña de 1987 a partir de la sociología históricaAnálise dos direitos sociais, saúde, previdência e tributação regressiva na Constituinte brasileira de 1987 a partir da sociologia históricaConstitutional LawHealthSocial SecurityTaxation LawHistoric SociologyDerecho ConstitucionalConstituyenteSaludSeguridad SocialDerecho tributarioSociología HistóricaDireito ConstitucionalConstituinteSaúdePrevidência SocialDireito TributárioSociologia HistóricaConstituintesociologia históricaThis research has as a starting point the fact that Brazil suffers from an unequal distribution of wealth, intending to understand in which ways the 1988’s tried – and in which failed – to secure that the social rights were effective, especially the rights to health and to social security. Utilizing the historic sociologic approach applied to Law, to comprehend the actors, interests and projects brought to the National Constituent Assembly of 1987, identifying the impasses to the creation of a taxation system able to sustain the load of social rights recognized. In conclusion, there was a contradiction between the bill of social rights and the design of the taxation system. The latter has privileged a regressive taxation, that penalizes those who have less wealth, putting difficulties to the overcoming of social inequality and to the broader effectiveness of the rights to wealth and social security. La investigación tiene como punto de partida el hecho de que Brasil sufre de una distribución desigual de ingreso, para comprender las formas en que el ordenamiento constitucional de 1988 buscó – y fracasó – garantizar la efectividad de los derechos sociales, en particular la salud y la seguridad social. Utilizando la sociología histórica aplicada al Derecho, se pretende comprender los actores, intereses y proyectos planteados en la Asamblea Nacional Constituyente de 1987, identificando los impasses para la creación de un sistema tributario capaz de sostener la carga de los derechos sociales. Se concluye que existió una contradicción entre el modelo de derechos sociales reconocidos y el diseño de la tributación en el país. Este favoreció la tributación regresiva, que penaliza a los de menor riqueza y obstaculiza la superación de las dificultades socioeconómicas y la realización más amplia de los derechos a la salud y la seguridad social.A pesquisa tem como ponto de partida o fato de que o Brasil sofre de uma desigual distribuição de renda, pretendendo-se compreender os modos pelos quais o ordenamento constitucional de 1988 buscou – e em quais falhou – garantir uma efetivação de direitos sociais, em especial a saúde e a previdência social. Utilizando-se a abordagem da sociologia histórica aplicada ao Direito, pretende-se compreender os atores, interesses e projetos trazidos na Assembleia Constituinte Nacional de 1987, identificando os impasses à criação de um sistema tributário capaz de sustentar a carga de direitos sociais reconhecidos. Conclui-se que houve uma contradição entre o modelo de direitos sociais reconhecidos e o desenho da tributação no país. Verifica-se que o sistema tributário privilegiou uma tributação regressiva, que penaliza os que detêm menor riqueza e coloca empecilhos à superação das dificuldades socioeconômicas e à concretização mais ampla dos direitos à saúde e à previdência social. Universidade Cesumar - UniCesumar2023-08-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://periodicos.unicesumar.edu.br/index.php/revjuridica/article/view/1160110.17765/2176-9184.2023v23n2.e11601Revista Jurídica Cesumar - Mestrado; v. 23 n. 2 (2023): maio/ago.; 365-3792176-91841677-6402reponame:Revista Jurídica Cesumar - Mestrado (Online)instname:Centro Universitário de Maringá (UNICESUMAR)instacron:UNICESUporhttps://periodicos.unicesumar.edu.br/index.php/revjuridica/article/view/11601/7405Copyright (c) 2023 Revista Jurídica Cesumar - Mestradohttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessBolzan, Lucas Souto Flores, Vinícius Letti Dallemole, Deborah2023-11-27T17:03:26Zoai:ojs.pkp.sfu.ca:article/11601Revistahttp://periodicos.unicesumar.edu.br/index.php/revjuridicaPRIhttp://periodicos.unicesumar.edu.br/index.php/revjuridica/oai||naep@unicesumar.edu.br2176-91841677-6402opendoar:2023-11-27T17:03:26Revista Jurídica Cesumar - Mestrado (Online) - Centro Universitário de Maringá (UNICESUMAR)false
dc.title.none.fl_str_mv Historic sociological analysis of the social rights, health, social security and regressive taxation on the Brazilian National Constituent assembly Of 1987
Análisis de los derechos sociales, la salud, la seguridad social y la tributación regresiva en la asamblea Constituyente Brasileña de 1987 a partir de la sociología histórica
Análise dos direitos sociais, saúde, previdência e tributação regressiva na Constituinte brasileira de 1987 a partir da sociologia histórica
title Historic sociological analysis of the social rights, health, social security and regressive taxation on the Brazilian National Constituent assembly Of 1987
spellingShingle Historic sociological analysis of the social rights, health, social security and regressive taxation on the Brazilian National Constituent assembly Of 1987
Bolzan, Lucas Souto
Constitutional Law
Health
Social Security
Taxation Law
Historic Sociology
Derecho Constitucional
Constituyente
Salud
Seguridad Social
Derecho tributario
Sociología Histórica
Direito Constitucional
Constituinte
Saúde
Previdência Social
Direito Tributário
Sociologia Histórica
Constituinte
sociologia histórica
title_short Historic sociological analysis of the social rights, health, social security and regressive taxation on the Brazilian National Constituent assembly Of 1987
title_full Historic sociological analysis of the social rights, health, social security and regressive taxation on the Brazilian National Constituent assembly Of 1987
title_fullStr Historic sociological analysis of the social rights, health, social security and regressive taxation on the Brazilian National Constituent assembly Of 1987
title_full_unstemmed Historic sociological analysis of the social rights, health, social security and regressive taxation on the Brazilian National Constituent assembly Of 1987
title_sort Historic sociological analysis of the social rights, health, social security and regressive taxation on the Brazilian National Constituent assembly Of 1987
author Bolzan, Lucas Souto
author_facet Bolzan, Lucas Souto
Flores, Vinícius Letti
Dallemole, Deborah
author_role author
author2 Flores, Vinícius Letti
Dallemole, Deborah
author2_role author
author
dc.contributor.author.fl_str_mv Bolzan, Lucas Souto
Flores, Vinícius Letti
Dallemole, Deborah
dc.subject.por.fl_str_mv Constitutional Law
Health
Social Security
Taxation Law
Historic Sociology
Derecho Constitucional
Constituyente
Salud
Seguridad Social
Derecho tributario
Sociología Histórica
Direito Constitucional
Constituinte
Saúde
Previdência Social
Direito Tributário
Sociologia Histórica
Constituinte
sociologia histórica
topic Constitutional Law
Health
Social Security
Taxation Law
Historic Sociology
Derecho Constitucional
Constituyente
Salud
Seguridad Social
Derecho tributario
Sociología Histórica
Direito Constitucional
Constituinte
Saúde
Previdência Social
Direito Tributário
Sociologia Histórica
Constituinte
sociologia histórica
description This research has as a starting point the fact that Brazil suffers from an unequal distribution of wealth, intending to understand in which ways the 1988’s tried – and in which failed – to secure that the social rights were effective, especially the rights to health and to social security. Utilizing the historic sociologic approach applied to Law, to comprehend the actors, interests and projects brought to the National Constituent Assembly of 1987, identifying the impasses to the creation of a taxation system able to sustain the load of social rights recognized. In conclusion, there was a contradiction between the bill of social rights and the design of the taxation system. The latter has privileged a regressive taxation, that penalizes those who have less wealth, putting difficulties to the overcoming of social inequality and to the broader effectiveness of the rights to wealth and social security.
publishDate 2023
dc.date.none.fl_str_mv 2023-08-31
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado por Pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.unicesumar.edu.br/index.php/revjuridica/article/view/11601
10.17765/2176-9184.2023v23n2.e11601
url https://periodicos.unicesumar.edu.br/index.php/revjuridica/article/view/11601
identifier_str_mv 10.17765/2176-9184.2023v23n2.e11601
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.unicesumar.edu.br/index.php/revjuridica/article/view/11601/7405
dc.rights.driver.fl_str_mv Copyright (c) 2023 Revista Jurídica Cesumar - Mestrado
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2023 Revista Jurídica Cesumar - Mestrado
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Cesumar - UniCesumar
publisher.none.fl_str_mv Universidade Cesumar - UniCesumar
dc.source.none.fl_str_mv Revista Jurídica Cesumar - Mestrado; v. 23 n. 2 (2023): maio/ago.; 365-379
2176-9184
1677-6402
reponame:Revista Jurídica Cesumar - Mestrado (Online)
instname:Centro Universitário de Maringá (UNICESUMAR)
instacron:UNICESU
instname_str Centro Universitário de Maringá (UNICESUMAR)
instacron_str UNICESU
institution UNICESU
reponame_str Revista Jurídica Cesumar - Mestrado (Online)
collection Revista Jurídica Cesumar - Mestrado (Online)
repository.name.fl_str_mv Revista Jurídica Cesumar - Mestrado (Online) - Centro Universitário de Maringá (UNICESUMAR)
repository.mail.fl_str_mv ||naep@unicesumar.edu.br
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