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Master's Dissertation
DOI
https://doi.org/10.11606/D.2.2020.tde-04052021-142859
Document
Author
Full name
Andrei Aguiar
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2020
Supervisor
Committee
Andrade, José Maria Arruda de (President)
Cabral, Mário André Machado
Massonetto, Luís Fernando
Pontes, Helenilson Cunha
Title in Portuguese
Formação da matriz tributária e desenvolvimento econômico no Brasil
Keywords in Portuguese
Reforma tributária -- Brasil; Desenvolvimento econômico -- Brasil
Sistema tributário -- Brasil
Abstract in Portuguese
O objeto de estudo desta dissertação de mestrado é a formação da matriz tributária brasileira e o desenvolvimento econômico através da Emenda Constitucional nº 18/1965. Tem-se por objetivo compreender o ambiente em que se gestou a reforma tributária, como foi o processo de construção da Emenda Constitucional, suas premissas e seu legado. Para atingir essa empresa, a pesquisa se valeu de relatórios, pareceres e projetos da Comissão da Reforma Tributária, como também de obras acadêmicas sobre os efeitos da criação do sistema tributário nacional. A dissertação está desenvolvida em quatro capítulos. O primeiro analisa os planos econômicos que antecederam a reforma tributária. O segundo, narra o trabalho da Comissão de Reforma. O terceiro, aponta as opiniões pessoais dos principais mentores da Emenda Constitucional nº 18/1965. No quarto capítulo, explora-se os principais efeitos da reforma constitucional tributária. Percebe-se, ao fim, que muitos objetivos da reforma tributária não foram alcançados por conta de desvios legislativos que se seguiram e por lacunas na construção do modelo. Entende-se que a Emenda Constitucional nº 18/1965 foi a grande criadora da matriz tributária brasileira, sendo uma etapa necessária em um processo maior de reforma que acompanha a evolução social e as metas de desenvolvimento econômico.
Title in English
Formation of the economic matrix and economic development in Brazil
Keywords in English
18th Amendment to the Brazilian Constitution of 1946
Economic development
Tax reform
Abstract in English
The object of this thesis is the formation of the Brazilian tax matrix and economic development brought about the 18th Amendment to the Brazilian Constitution of 1946. The objective is to understand the environment in which the tax reform took place, especially the building process of the Constitutional Amendment, its premises and its legacy. In order to reach this goal, the research is based on reports, opinions and projects of the Tax Reform Commission, as well as academic works on the impact of the new national tax system. The thesis is developed in four chapters. The first analyzes the economic plans that preceded the tax reform. The second describes the work of the Reform Commission. The third analyzes personal opinions of the main drafters of the 18th Constitutional Amendment. The fourth chapter explores the main effects of the implemented constitutional tax reform. As a conclusion, it is clear that many objectives of the tax reform were not achieved due to clashing legislative initiatives and gaps in the construction of the model. It is understood that the 18th Amendment to the Brazilian Constitution of 1946 set up the ground for the current Brazilian tax matrix, being a necessary step in a larger reform process that accompanies social evolution and the goals of economic development.
 
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Release Date
2023-05-04
Publishing Date
2021-05-18
 
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