Tributação e desigualdade educacional: as marcas literárias e o papel da tributação para a mitigação deste contexto brasileiro

Abstract

The notion of educational justice is intrinsically related to the effectiveness of social justice and reflects one of the central issues in the current situation of inequality that humanity is going through. The attack on the right to education as emancipation, throughout history, is part of a meritocratic narrative characterized by discriminatory practices and by a huge social inequality, which is based on an equality of opportunity for a few, especially in the lack of interest in measures that enable the modification of income distribution both through equal access to education and through fiscal justice. Considering this, the intrinsic relationship between taxation, literature and educational inequality constitutes the theme of this dissertation, based on the following research problem: considering the unequal regimes, portrayed throughout history by means of literary manifestations, what are the possibilities of taxation, in Brazil, to be an instrument of mitigation of its ensuing educational inequality? The research has a transdisciplinary approach, whose research methodology highlights the legal doctrine, official reports, and literature, which consolidates its humanist character. In this context, the objective of this study is to analyse how unequal regimes have consolidated a framework of educational inequality and the role of taxation for the mitigation of this process in the Brazilian context, presenting the literary manifestations that unveil the power relations and domination among social groups. The unequal Brazilian conjuncture is surrounded by a regressive tax system and fiscal austerity, in the underfunding of public policies that have precisely the premise of tackling inequalities, among them the educational one. The research reveals that a progressive system allows greater social justice, as it redistributes income through investments in education, which enable the reduction of inequality through the opportunity to earn better living conditions and income. Given this, the dissertation promotes a debate about the Brazilian tax system and the State's ability to consolidate its constitutional promises in the promotion of education as human emancipation.