Tributação e desigualdade de renda na economia do conhecimento

Abstract

The present work inequality assesses how taxation can be an instrument reducing the knowledge economy, aiming at the context of reducing the knowledge economy, aiming at the context of the fundamental rights of income. Thus, the research problem involves the following question: how can taxation be an effective mechanism to reduce income inequality in the new economic era and what international proposals and experiences can potentially be useful and applicable to the Brazilian scenario? To unravel this problem, the research addresses, as a theoretical framework, the income inequality experienced in Brazil and in the countries of the European Union, emphasizing the impacts brought by globalization, neoliberal policies and economic crises, until the present moment. Furthermore, it seeks to define the phenomenon of the knowledge economy and its assumptions for its broad development before the world population. In this line, the role of the State in the economy, innovation, technology, as well as in the diffusion of knowledge is studied. By exposing these conceptual elements on the social, economic and state scenario, the research turns to taxation and its fiscal and extrafiscal function for the purpose of reducing inequities, through the analysis of international proposals. Therefore, the investigation uses national and foreign bibliographic sources as a technical resource, basically covering legal sources, such as: legal books, official reports, newspapers, periodicals and jurisprudential sources, which follow in the Bibliographic References. As for the Method of this investigation, the application of the study is used regarding the possibility of describing the following relationships: of cause and effect of the phenomena, that is, to analyze the role of the variables that, in a certain way, influence or cause the appearance of phenomena. Furthermore, the research will be viewed from the angle of the phenomenological-hermeneutic method, knowing that the method of approach aims to bring the subject (researcher) and the object to be researched together. In general terms, the study concludes that taxation, in its fiscal and extrafiscal function, can be a useful and necessary instrument in the face of the evolution of the knowledge economy and for the reduction of income inequality. new technologies, in order to provide the State with resources for research, development and knowledge, as well as the redistribution, in a fair and equitable manner, of the tax burden among all citizens, thus realizing fundamental rights and constitutional objectives.