Reforms in Brazilian Tariff Legislation and its Impacts on Brazilian Economy: A Critical Analysis of the 1966-1988 Period

Detalhes bibliográficos
Autor(a) principal: Durães, Cintya Maria Nishimura
Data de Publicação: 2020
Outros Autores: Rossignoli, Marisa, Ferrer, Walkiria Martinez Heinrich
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/8338
Resumo: The main reforms of tributary legislation in Brazil undertaken in 1966 and in 1988 are analyzed, coupled to their impact on national economy. The evaluation of the political context of the period reveals the manner Brazil have passed through politically internal stabilities such as the oil crises, inflation and external debt. Re-democratization of the political system through the establishment of the 1988 constitution impacted the national tribute system and Brazilian economy. Current bibliographic and deductive research included also statistical analyses. Results show that the Brazilian tribute system and federalism have undergone deep changes as a result of economic and political changes, even though there are still discussions on the best tributary form in production, consumption and income.
id UNICESU-0_f50affdf66d51b07278a69b155e87325
oai_identifier_str oai:ojs.pkp.sfu.ca:article/8338
network_acronym_str UNICESU-0
network_name_str Revista Jurídica Cesumar - Mestrado (Online)
repository_id_str
spelling Reforms in Brazilian Tariff Legislation and its Impacts on Brazilian Economy: A Critical Analysis of the 1966-1988 PeriodLas Reformas de la Legislación Tributaria Brasileña y sus Reflejos en la Economía Nacional: Análisis Crítico del Período entre 1966-1988As Reformas da Legislação Tributária Brasileira e seus Reflexos na Economia Nacional: Análise Crítica do Período entre 1966-1988Economic and political instabilityFiscal federalismThe 1966 Tribute ReformThe 1988 Tribute ReformFederalismo FiscalInstabilidad Económica y PolíticaReforma Tributaria de 1966Reforma Tributaria de 1988Federalismo fiscalInstabilidade econômica e políticaReforma tributária de 1966Reforma tributária de 1988Direitos SociaisThe main reforms of tributary legislation in Brazil undertaken in 1966 and in 1988 are analyzed, coupled to their impact on national economy. The evaluation of the political context of the period reveals the manner Brazil have passed through politically internal stabilities such as the oil crises, inflation and external debt. Re-democratization of the political system through the establishment of the 1988 constitution impacted the national tribute system and Brazilian economy. Current bibliographic and deductive research included also statistical analyses. Results show that the Brazilian tribute system and federalism have undergone deep changes as a result of economic and political changes, even though there are still discussions on the best tributary form in production, consumption and income. En el presente artículo se tiene por objetivo analizar las principales reformas de la legislación tributaria brasileña, realizadas en 1966 y 1988, y los reflejos que produjeron sobre la economía nacional. Evaluándose el contexto político del respectivo período, se constatará cómo Brasil atravesó las instabilidades políticas internas, la crisis del petróleo, la inflación y el endeudamiento externo. Se buscará comprender como la redemocratización del sistema político, a partir del desarrollo de la Constitución Federal de 1988, incidió sobre el sistema tributario nacional y sobre la economía brasileña. El método utilizado es el deductivo y la investigación realizada por intermedio de revisión bibliográfica y análisis de datos estadísticos. Se concluye que el sistema tributario brasileño, así como el federalismo, pasó por grandes cambios en función de los cambios económicos y políticas, permaneciendo, sin embargo, discusiones sobre la mejor forma de tributación de la producción, consumo y renta.O presente artigo tem por objetivo analisar as principais reformas da legislação tributária brasileira, realizadas em 1966 e 1988, e os reflexos que produziram sobre a economia nacional. Avaliando-se o contexto político do respectivo período, verificar-se-á como o Brasil atravessou as instabilidades políticas internas, a crise do petróleo, a inflação e o endividamento externo. Buscar-se-á compreender como a redemocratização do sistema político, a partir do advento da Constituição Federal de 1988, incidiu sobre o sistema tributário nacional e sobre a economia brasileira. O método utilizado é o dedutivo e a pesquisa realizada por meio de revisão bibliográfica e análise de dados estatísticos. Conclui-se que o sistema tributário brasileiro, bem como o federalismo, passou por grandes mudanças em função das mudanças econômicas e políticas, permanecendo, entretanto, discussões sobre a melhor forma de tributação da produção, consumo e renda.Universidade Cesumar - UniCesumar2020-04-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Parespesquisa bibliográfica, método dedutivoapplication/pdfhttps://periodicos.unicesumar.edu.br/index.php/revjuridica/article/view/833810.17765/2176-9184.2020v20n1p119-135Revista Jurídica Cesumar - Mestrado; v. 20 n. 1 (2020): jan./abr.; 119-1352176-91841677-6402reponame:Revista Jurídica Cesumar - Mestrado (Online)instname:Centro Universitário de Maringá (UNICESUMAR)instacron:UNICESUporhttps://periodicos.unicesumar.edu.br/index.php/revjuridica/article/view/8338/6317Copyright (c) 2020 Revista Jurídica Cesumar - Mestradoinfo:eu-repo/semantics/openAccess Durães, Cintya Maria NishimuraRossignoli, MarisaFerrer, Walkiria Martinez Heinrich 2022-06-06T18:51:52Zoai:ojs.pkp.sfu.ca:article/8338Revistahttp://periodicos.unicesumar.edu.br/index.php/revjuridicaPRIhttp://periodicos.unicesumar.edu.br/index.php/revjuridica/oai||naep@unicesumar.edu.br2176-91841677-6402opendoar:2022-06-06T18:51:52Revista Jurídica Cesumar - Mestrado (Online) - Centro Universitário de Maringá (UNICESUMAR)false
dc.title.none.fl_str_mv Reforms in Brazilian Tariff Legislation and its Impacts on Brazilian Economy: A Critical Analysis of the 1966-1988 Period
Las Reformas de la Legislación Tributaria Brasileña y sus Reflejos en la Economía Nacional: Análisis Crítico del Período entre 1966-1988
As Reformas da Legislação Tributária Brasileira e seus Reflexos na Economia Nacional: Análise Crítica do Período entre 1966-1988
title Reforms in Brazilian Tariff Legislation and its Impacts on Brazilian Economy: A Critical Analysis of the 1966-1988 Period
spellingShingle Reforms in Brazilian Tariff Legislation and its Impacts on Brazilian Economy: A Critical Analysis of the 1966-1988 Period
Durães, Cintya Maria Nishimura
Economic and political instability
Fiscal federalism
The 1966 Tribute Reform
The 1988 Tribute Reform
Federalismo Fiscal
Instabilidad Económica y Política
Reforma Tributaria de 1966
Reforma Tributaria de 1988
Federalismo fiscal
Instabilidade econômica e política
Reforma tributária de 1966
Reforma tributária de 1988
Direitos Sociais
title_short Reforms in Brazilian Tariff Legislation and its Impacts on Brazilian Economy: A Critical Analysis of the 1966-1988 Period
title_full Reforms in Brazilian Tariff Legislation and its Impacts on Brazilian Economy: A Critical Analysis of the 1966-1988 Period
title_fullStr Reforms in Brazilian Tariff Legislation and its Impacts on Brazilian Economy: A Critical Analysis of the 1966-1988 Period
title_full_unstemmed Reforms in Brazilian Tariff Legislation and its Impacts on Brazilian Economy: A Critical Analysis of the 1966-1988 Period
title_sort Reforms in Brazilian Tariff Legislation and its Impacts on Brazilian Economy: A Critical Analysis of the 1966-1988 Period
author Durães, Cintya Maria Nishimura
author_facet Durães, Cintya Maria Nishimura
Rossignoli, Marisa
Ferrer, Walkiria Martinez Heinrich
author_role author
author2 Rossignoli, Marisa
Ferrer, Walkiria Martinez Heinrich
author2_role author
author
dc.contributor.author.fl_str_mv Durães, Cintya Maria Nishimura
Rossignoli, Marisa
Ferrer, Walkiria Martinez Heinrich
dc.subject.por.fl_str_mv Economic and political instability
Fiscal federalism
The 1966 Tribute Reform
The 1988 Tribute Reform
Federalismo Fiscal
Instabilidad Económica y Política
Reforma Tributaria de 1966
Reforma Tributaria de 1988
Federalismo fiscal
Instabilidade econômica e política
Reforma tributária de 1966
Reforma tributária de 1988
Direitos Sociais
topic Economic and political instability
Fiscal federalism
The 1966 Tribute Reform
The 1988 Tribute Reform
Federalismo Fiscal
Instabilidad Económica y Política
Reforma Tributaria de 1966
Reforma Tributaria de 1988
Federalismo fiscal
Instabilidade econômica e política
Reforma tributária de 1966
Reforma tributária de 1988
Direitos Sociais
description The main reforms of tributary legislation in Brazil undertaken in 1966 and in 1988 are analyzed, coupled to their impact on national economy. The evaluation of the political context of the period reveals the manner Brazil have passed through politically internal stabilities such as the oil crises, inflation and external debt. Re-democratization of the political system through the establishment of the 1988 constitution impacted the national tribute system and Brazilian economy. Current bibliographic and deductive research included also statistical analyses. Results show that the Brazilian tribute system and federalism have undergone deep changes as a result of economic and political changes, even though there are still discussions on the best tributary form in production, consumption and income.
publishDate 2020
dc.date.none.fl_str_mv 2020-04-30
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado por Pares
pesquisa bibliográfica, método dedutivo
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.unicesumar.edu.br/index.php/revjuridica/article/view/8338
10.17765/2176-9184.2020v20n1p119-135
url https://periodicos.unicesumar.edu.br/index.php/revjuridica/article/view/8338
identifier_str_mv 10.17765/2176-9184.2020v20n1p119-135
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/8338/6317
dc.rights.driver.fl_str_mv Copyright (c) 2020 Revista Jurídica Cesumar - Mestrado
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2020 Revista Jurídica Cesumar - Mestrado
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. 20 n. 1 (2020): jan./abr.; 119-135
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
_version_ 1798042388542783488

Registros relacionados