Public Expenditure within the Crisis: Will Compulsory Loanings and Taxes on Large Fortune be the Solution?
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | |
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/11211 |
Resumo: | Due to world health crisis, new demands are required and differentiated public policies have to be established. The possibility of establishing new public policies, such as compulsory loans and taxing large fortunes, is foregrounded by the constitution. Although during the elaboration of the 2020 Pluriannual Plan, Brazil was not prepared for these needs, the scenario is different in 2021. Issues are known, or rather, the need for more hospital beds and buying of vaccines, and introduced in the budget. Since the start of the pandemic, additional credit occurred to cover more urgent expenditure. One solution to mitigate the crisis has been compulsory loans. It is advantageous since in the case of public calamity there is no need to comply with previous issues. However, there is a need to restitution in the same way as it was expended. On the other hand, taxing great fortunes needs previous issues, albeit without restitution. There is the need to limit the generation factor of compulsory loans which in certain plans are similar to great fortunes. Which are the large fortunes and who will pay the tax? All new plans require a trial which consists of the implementation for a period, at low rates so that a flight of capital to low-tax country is avoided, and solves part of financial expenditure caused by the pandemic. |
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Public Expenditure within the Crisis: Will Compulsory Loanings and Taxes on Large Fortune be the Solution?Las Despesas Públicas Delante de la Crisis: ¿Préstamos Compulsorios e Impuestos sobre Grandes Fortunas Serían la Solución?Os Gastos Públicos diante da Crise: Empréstimos Compulsórios e Impostos sobre Grandes Fortunas Seria a Solução?Compulsory loansLarge fortunesPandemicPublic expenditureGastos públicosGrandes fortunasPandemiaPréstamos compulsoriosEmpréstimos compulsóriosGastos públicosGrandes fortunasPandemiaDue to world health crisis, new demands are required and differentiated public policies have to be established. The possibility of establishing new public policies, such as compulsory loans and taxing large fortunes, is foregrounded by the constitution. Although during the elaboration of the 2020 Pluriannual Plan, Brazil was not prepared for these needs, the scenario is different in 2021. Issues are known, or rather, the need for more hospital beds and buying of vaccines, and introduced in the budget. Since the start of the pandemic, additional credit occurred to cover more urgent expenditure. One solution to mitigate the crisis has been compulsory loans. It is advantageous since in the case of public calamity there is no need to comply with previous issues. However, there is a need to restitution in the same way as it was expended. On the other hand, taxing great fortunes needs previous issues, albeit without restitution. There is the need to limit the generation factor of compulsory loans which in certain plans are similar to great fortunes. Which are the large fortunes and who will pay the tax? All new plans require a trial which consists of the implementation for a period, at low rates so that a flight of capital to low-tax country is avoided, and solves part of financial expenditure caused by the pandemic. Considerando la crisis sanitaria mundial, nuevas demandas surgieron y políticas públicas diferenciadas necesitan ser instauradas. La posibilidad de crearse nuevos ingresos públicos ha respaldo constitucional, como los préstamos compulsorios y los impuestos sobre grandes fortunas. Si en la elaboración del Plan plurianual de 2020 el país no estaba preparado para esas demandas, en el de 2021 el escenario fue otro, ya que los problemas ya eran conocidos, como la necesidad de ampliación de lechos y compras de vacunas, que se trajeron para el presupuesto. Y desde el inicio de la pandemia, créditos adicionales vienen siendo abiertos para hacer frente a las despesas más urgentes. Una de las soluciones para disminuir la crisis sería instituir préstamo compulsorio, lo que sería ventajoso ya que en el caso de calamidad pública no hay la necesidad de obediencia a la anterioridad. Sin embargo, habría necesidad de restitución de la misma forma que fue cobrado. En contrapartida, si sea instituido el impuesto sobre grandes fortunas, tendría que obedecer a la anterioridad, pero no hay la necesidad de restitución. Aún hay la necesidad de delimitar el hecho generador de los préstamos compulsorios, que en algunos proyectos vienen como las grandes fortunas y de ahí se llega al mismo punto del IGF, ¿lo que serían grandes fortunas y quién pagaría ese tributo? En verdad todo proyecto nuevo demanda una prueba, sería el caso de implementación por un tiempo, con alícuotas bajas, de forma que no proporcione una huida de capital para países de baja tributación y que solucione por do menos parte de las despesas financieras decurrentes del contexto de la pandemia. Considerando a crise sanitária mundial novas demandas surgiram e políticas públicas diferenciadas precisaram ser instauradas. A possibilidade de criar novos ingressos públicos tem respaldo constitucional, como os empréstimos compulsórios e os impostos sobre grandes fortunas. Se na elaboração do Plano plurianual de 2020 o país não estava preparado para essas demandas, no de 2021 o cenário foi outro, já que os problemas já eram conhecidos, como a necessidade de ampliação de leitos e compras de vacinas, que foram trazidas para o orçamento. E desde o começo da pandemia, créditos adicionais vêm sendo abertos para cobrir as despesas mais urgentes. Uma das soluções para amenizar a crise seria instituir empréstimo compulsório, o que seria vantajoso já que no caso de calamidade pública não há necessidade de obediência à anterioridade. Todavia, haveria necessidade de restituição da mesma forma que foi cobrado. Em contrapartida, se for instituído o imposto sobre grandes fortunas, teria que obedecer a anterioridade, mas não há necessidade de restituição. Ainda há necessidade de delimitar o fato gerador dos empréstimos compulsórios, que em alguns projetos vem como as grandes fortunas e daí chega-se ao mesmo ponto do IGF, o que seriam grandes fortunas e quem pagaria esse tributo? Em verdade todo projeto novo demanda um teste, seria o caso de implementação por um tempo, com alíquotas baixas, de forma que não cause uma fuga de capital para países de baixa tributação e que resolva pelo menos parte dos gastos financeiros decorrentes do contexto da pandemia. Universidade Cesumar - UniCesumar2022-12-08info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://periodicos.unicesumar.edu.br/index.php/revjuridica/article/view/1121110.17765/2176-9184.2022v22n3.e11211Revista Jurídica Cesumar - Mestrado; v. 22 n. 3 (2022): set./dez.; 681-698-2176-91841677-6402reponame:Revista Jurídica Cesumar - Mestrado (Online)instname:Centro Universitário de Maringá (UNICESUMAR)instacron:UNICESUporhttps://periodicos.unicesumar.edu.br/index.php/revjuridica/article/view/11211/7232Copyright (c) 2022 Revista Jurídica Cesumar - Mestradohttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessCordeiro, Luciana Machado Ribeiro, Maria de Fatima 2023-01-16T14:30:40Zoai:ojs.pkp.sfu.ca:article/11211Revistahttp://periodicos.unicesumar.edu.br/index.php/revjuridicaPRIhttp://periodicos.unicesumar.edu.br/index.php/revjuridica/oai||naep@unicesumar.edu.br2176-91841677-6402opendoar:2023-01-16T14:30:40Revista Jurídica Cesumar - Mestrado (Online) - Centro Universitário de Maringá (UNICESUMAR)false |
dc.title.none.fl_str_mv |
Public Expenditure within the Crisis: Will Compulsory Loanings and Taxes on Large Fortune be the Solution? Las Despesas Públicas Delante de la Crisis: ¿Préstamos Compulsorios e Impuestos sobre Grandes Fortunas Serían la Solución? Os Gastos Públicos diante da Crise: Empréstimos Compulsórios e Impostos sobre Grandes Fortunas Seria a Solução? |
title |
Public Expenditure within the Crisis: Will Compulsory Loanings and Taxes on Large Fortune be the Solution? |
spellingShingle |
Public Expenditure within the Crisis: Will Compulsory Loanings and Taxes on Large Fortune be the Solution? Cordeiro, Luciana Machado Compulsory loans Large fortunes Pandemic Public expenditure Gastos públicos Grandes fortunas Pandemia Préstamos compulsorios Empréstimos compulsórios Gastos públicos Grandes fortunas Pandemia |
title_short |
Public Expenditure within the Crisis: Will Compulsory Loanings and Taxes on Large Fortune be the Solution? |
title_full |
Public Expenditure within the Crisis: Will Compulsory Loanings and Taxes on Large Fortune be the Solution? |
title_fullStr |
Public Expenditure within the Crisis: Will Compulsory Loanings and Taxes on Large Fortune be the Solution? |
title_full_unstemmed |
Public Expenditure within the Crisis: Will Compulsory Loanings and Taxes on Large Fortune be the Solution? |
title_sort |
Public Expenditure within the Crisis: Will Compulsory Loanings and Taxes on Large Fortune be the Solution? |
author |
Cordeiro, Luciana Machado |
author_facet |
Cordeiro, Luciana Machado Ribeiro, Maria de Fatima |
author_role |
author |
author2 |
Ribeiro, Maria de Fatima |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Cordeiro, Luciana Machado Ribeiro, Maria de Fatima |
dc.subject.por.fl_str_mv |
Compulsory loans Large fortunes Pandemic Public expenditure Gastos públicos Grandes fortunas Pandemia Préstamos compulsorios Empréstimos compulsórios Gastos públicos Grandes fortunas Pandemia |
topic |
Compulsory loans Large fortunes Pandemic Public expenditure Gastos públicos Grandes fortunas Pandemia Préstamos compulsorios Empréstimos compulsórios Gastos públicos Grandes fortunas Pandemia |
description |
Due to world health crisis, new demands are required and differentiated public policies have to be established. The possibility of establishing new public policies, such as compulsory loans and taxing large fortunes, is foregrounded by the constitution. Although during the elaboration of the 2020 Pluriannual Plan, Brazil was not prepared for these needs, the scenario is different in 2021. Issues are known, or rather, the need for more hospital beds and buying of vaccines, and introduced in the budget. Since the start of the pandemic, additional credit occurred to cover more urgent expenditure. One solution to mitigate the crisis has been compulsory loans. It is advantageous since in the case of public calamity there is no need to comply with previous issues. However, there is a need to restitution in the same way as it was expended. On the other hand, taxing great fortunes needs previous issues, albeit without restitution. There is the need to limit the generation factor of compulsory loans which in certain plans are similar to great fortunes. Which are the large fortunes and who will pay the tax? All new plans require a trial which consists of the implementation for a period, at low rates so that a flight of capital to low-tax country is avoided, and solves part of financial expenditure caused by the pandemic. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-12-08 |
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/11211 10.17765/2176-9184.2022v22n3.e11211 |
url |
https://periodicos.unicesumar.edu.br/index.php/revjuridica/article/view/11211 |
identifier_str_mv |
10.17765/2176-9184.2022v22n3.e11211 |
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/11211/7232 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2022 Revista Jurídica Cesumar - Mestrado https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2022 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. 22 n. 3 (2022): set./dez.; 681-698- 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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