O SISTEMA TRIBUTÁRIO BRASILEIRO: 1964-1980
Autor(a) principal: | |
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Data de Publicação: | 2014 |
Tipo de documento: | Tese |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da UNIFACS |
Texto Completo: | http://teste.tede.unifacs.br:8080/tede/handle/tede/429 |
Resumo: | The investigation found that the tax reform implemented in the years 1964/80 was regressive / progressive and reduced regional disparities and social inequalities. Decompose each part of this work by doing the contextualization of the various concepts employed here, as regressivity / progressivity, regional disparities and social inequalities so that we could build the problem. We analyze the tax system (its principles and its principal authors), the regressivity of the system, intergovernmental relations (its composition and its functionality), federalism and the behavior of the Brazilian and regional economy (both under various views. The method was the documentary research. verified that the regressive tax system was implemented, did not reduce social inequalities (but slowed the concentration of income in the second half of the 1970s), although slightly reduced regional disparities. |
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PEDRÃO, Fernando CardosoUZEDA, Jorge AlmeidaSOUZA, Laumar Neves deSANTOS, Reginaldo SouzaSANTANA JÚNIOR, GildásioMAGALHÃES, Marcos Venícius Barreto2017-06-03T13:28:55Z2014-09-18MAGALHÃES, Marcos Venícius Barreto. O sistema tributário brasileiro: 1964-1980: 2014. 222 f. Tese (Desenvolvimento Regional e Urbano) - UNIFACS Universidade Salvador, Salvador, 2014.http://teste.tede.unifacs.br:8080/tede/handle/tede/429The investigation found that the tax reform implemented in the years 1964/80 was regressive / progressive and reduced regional disparities and social inequalities. Decompose each part of this work by doing the contextualization of the various concepts employed here, as regressivity / progressivity, regional disparities and social inequalities so that we could build the problem. We analyze the tax system (its principles and its principal authors), the regressivity of the system, intergovernmental relations (its composition and its functionality), federalism and the behavior of the Brazilian and regional economy (both under various views. The method was the documentary research. verified that the regressive tax system was implemented, did not reduce social inequalities (but slowed the concentration of income in the second half of the 1970s), although slightly reduced regional disparities.A investigação realizada verificou se a reforma tributária implementada nos anos de 1964/80 foi regressiva/progressiva e se reduziu as disparidades regionais e as desigualdades sociais. Decompomos cada parte deste trabalho ao fazermos a contextualização dos diversos conceitos aqui empregados, como: regressividade/progressividade, disparidades regionais e desigualdades sociais a fim de que pudéssemos construir o problema. Analisamos o sistema tributário (seus princípios e seus principais autores), a regressividade desse sistema, as relações intergovernamentais (a sua composição e a sua funcionalidade), o federalismo e o comportamento da economia brasileira e regional (estes dois, sob várias visões). O método foi a pesquisa documental. Constatamos que o sistema tributário implementado foi regressivo, não reduziu as desigualdades sociais (mas desacelerou a concentração de renda na segunda metade dos anos 1970), embora tenha reduzido um pouco as disparidades regionais.Submitted by Roseli Araujo (roseli.araujo@unifacs.br) on 2017-06-03T13:28:55Z No. of bitstreams: 1 Tese MARCOS VENÍCIUS BARRETO MAGALHÃES.pdf: 1822703 bytes, checksum: 443efccca76cd03d7e727586734f35aa (MD5)Made available in DSpace on 2017-06-03T13:28:55Z (GMT). No. of bitstreams: 1 Tese MARCOS VENÍCIUS BARRETO MAGALHÃES.pdf: 1822703 bytes, checksum: 443efccca76cd03d7e727586734f35aa (MD5) Previous issue date: 2014-07-17Fundação de Apoio à Pesquisa do Estado da Bahia (FAPESB)application/pdfporUniversidade SalvadorDesenvolvimento Regional e UrbanoUNIFACSBrasilDesenvolvimento Regional e UrbanoSistema Tributário NacionalProgressividadeRegressividadeDisparidades regionaisDesigualdades sociaisCiências Sociais AplicadasO SISTEMA TRIBUTÁRIO BRASILEIRO: 1964-1980THE BRAZILIAN TAX SYSTEM: 1964-1980info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/doctoralThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UNIFACSinstname:Universidade Salvador (UNIFACS)instacron:UNIFACSORIGINALTese MARCOS VENÍCIUS BARRETO MAGALHÃES.pdfTese MARCOS VENÍCIUS BARRETO MAGALHÃES.pdfapplication/pdf1822703http://teste.tede.unifacs.br:8080/tede/bitstream/tede/429/2/Tese+MARCOS+VEN%C3%8DCIUS+BARRETO+MAGALH%C3%83ES.pdf443efccca76cd03d7e727586734f35aaMD52LICENSElicense.txtlicense.txttext/plain; charset=utf-82165http://teste.tede.unifacs.br:8080/tede/bitstream/tede/429/1/license.txtbd3efa91386c1718a7f26a329fdcb468MD51tede/4292017-06-03 12:19:44.46oai:teste.tede.unifacs.br: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Biblioteca Digital de Teses e Dissertaçõeshttp://tede.unifacs.br/http://tede.unifacs.br:8080/oai/requestbibliotecadigital@unifacs.br||bibliotecadigital@unifacs.bropendoar:2017-06-03T15:19:44Biblioteca Digital de Teses e Dissertações da UNIFACS - Universidade Salvador (UNIFACS)false |
dc.title.por.fl_str_mv |
O SISTEMA TRIBUTÁRIO BRASILEIRO: 1964-1980 |
dc.title.alternative.eng.fl_str_mv |
THE BRAZILIAN TAX SYSTEM: 1964-1980 |
title |
O SISTEMA TRIBUTÁRIO BRASILEIRO: 1964-1980 |
spellingShingle |
O SISTEMA TRIBUTÁRIO BRASILEIRO: 1964-1980 MAGALHÃES, Marcos Venícius Barreto Sistema Tributário Nacional Progressividade Regressividade Disparidades regionais Desigualdades sociais Ciências Sociais Aplicadas |
title_short |
O SISTEMA TRIBUTÁRIO BRASILEIRO: 1964-1980 |
title_full |
O SISTEMA TRIBUTÁRIO BRASILEIRO: 1964-1980 |
title_fullStr |
O SISTEMA TRIBUTÁRIO BRASILEIRO: 1964-1980 |
title_full_unstemmed |
O SISTEMA TRIBUTÁRIO BRASILEIRO: 1964-1980 |
title_sort |
O SISTEMA TRIBUTÁRIO BRASILEIRO: 1964-1980 |
author |
MAGALHÃES, Marcos Venícius Barreto |
author_facet |
MAGALHÃES, Marcos Venícius Barreto |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
PEDRÃO, Fernando Cardoso |
dc.contributor.referee1.fl_str_mv |
UZEDA, Jorge Almeida |
dc.contributor.referee2.fl_str_mv |
SOUZA, Laumar Neves de |
dc.contributor.referee3.fl_str_mv |
SANTOS, Reginaldo Souza |
dc.contributor.referee4.fl_str_mv |
SANTANA JÚNIOR, Gildásio |
dc.contributor.author.fl_str_mv |
MAGALHÃES, Marcos Venícius Barreto |
contributor_str_mv |
PEDRÃO, Fernando Cardoso UZEDA, Jorge Almeida SOUZA, Laumar Neves de SANTOS, Reginaldo Souza SANTANA JÚNIOR, Gildásio |
dc.subject.por.fl_str_mv |
Sistema Tributário Nacional Progressividade Regressividade Disparidades regionais Desigualdades sociais |
topic |
Sistema Tributário Nacional Progressividade Regressividade Disparidades regionais Desigualdades sociais Ciências Sociais Aplicadas |
dc.subject.cnpq.fl_str_mv |
Ciências Sociais Aplicadas |
description |
The investigation found that the tax reform implemented in the years 1964/80 was regressive / progressive and reduced regional disparities and social inequalities. Decompose each part of this work by doing the contextualization of the various concepts employed here, as regressivity / progressivity, regional disparities and social inequalities so that we could build the problem. We analyze the tax system (its principles and its principal authors), the regressivity of the system, intergovernmental relations (its composition and its functionality), federalism and the behavior of the Brazilian and regional economy (both under various views. The method was the documentary research. verified that the regressive tax system was implemented, did not reduce social inequalities (but slowed the concentration of income in the second half of the 1970s), although slightly reduced regional disparities. |
publishDate |
2014 |
dc.date.issued.fl_str_mv |
2014-09-18 |
dc.date.accessioned.fl_str_mv |
2017-06-03T13:28:55Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/doctoralThesis |
format |
doctoralThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
MAGALHÃES, Marcos Venícius Barreto. O sistema tributário brasileiro: 1964-1980: 2014. 222 f. Tese (Desenvolvimento Regional e Urbano) - UNIFACS Universidade Salvador, Salvador, 2014. |
dc.identifier.uri.fl_str_mv |
http://teste.tede.unifacs.br:8080/tede/handle/tede/429 |
identifier_str_mv |
MAGALHÃES, Marcos Venícius Barreto. O sistema tributário brasileiro: 1964-1980: 2014. 222 f. Tese (Desenvolvimento Regional e Urbano) - UNIFACS Universidade Salvador, Salvador, 2014. |
url |
http://teste.tede.unifacs.br:8080/tede/handle/tede/429 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
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openAccess |
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application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Salvador |
dc.publisher.program.fl_str_mv |
Desenvolvimento Regional e Urbano |
dc.publisher.initials.fl_str_mv |
UNIFACS |
dc.publisher.country.fl_str_mv |
Brasil |
dc.publisher.department.fl_str_mv |
Desenvolvimento Regional e Urbano |
publisher.none.fl_str_mv |
Universidade Salvador |
dc.source.none.fl_str_mv |
reponame:Biblioteca Digital de Teses e Dissertações da UNIFACS instname:Universidade Salvador (UNIFACS) instacron:UNIFACS |
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UNIFACS |
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UNIFACS |
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Biblioteca Digital de Teses e Dissertações da UNIFACS |
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Biblioteca Digital de Teses e Dissertações da UNIFACS |
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