DIREITOS SEM DINHEIRO: Do Novo Regime Fiscal à COVID-19

This paper addresses the dispute between the realization of rights and the financialization of the Brazilian State, focusing on the analysis of the economic discourse and legal structure of the New Tax Regime, in force since 2016. It is que...

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Autor principal:	Davi Augusto Santana de Lelis
Formato:	article
Lenguaje:	PT
Publicado:	Universidade do Vale do Rio dos Sinos (UNISINOS) 2020
Materias:	new tax regime covid 19 right to health Social Sciences H Social sciences (General) H1-99
Acceso en línea:	https://doaj.org/article/b4622d310ed44579bd4de5ec8616b084
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id	oai:doaj.org-article:b4622d310ed44579bd4de5ec8616b084
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spelling	oai:doaj.org-article:b4622d310ed44579bd4de5ec8616b0842021-11-11T15:42:02ZDIREITOS SEM DINHEIRO: Do Novo Regime Fiscal à COVID-192177-622910.4013/csu.2020.56.2.05https://doaj.org/article/b4622d310ed44579bd4de5ec8616b0842020-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=93868583006https://doaj.org/toc/2177-6229This paper addresses the dispute between the realization of rights and the financialization of the Brazilian State, focusing on the analysis of the economic discourse and legal structure of the New Tax Regime, in force since 2016. It is questioned whether the New Tax Regime is constitutional and whether its duration impacts the realization of rights during the COVID-19 pandemic. The analysis is carried out by means of historical survey, budgetary data and legal interpretation using the constitutionally adopted ideology theory as an instrument that affirms that there isn’t a unique economic ideology in the constitution, but a plurality of possibilities to materialize the welfare state. Among the economic aspects that dispute the public budget, it is possible to point two main doctrines: the economics of ethics and the economics of engineering. There is a predominance of the economics of engineering in the current legal regulation and budget formation, which allows a perception of reduction in the realization of rights both in ordinary times and in times of COVID-19 pandemic.Davi Augusto Santana de LelisUniversidade do Vale do Rio dos Sinos (UNISINOS)articlenew tax regimecovid19right to healthSocial SciencesHSocial sciences (General)H1-99PTCiências Sociais Unisinos, Vol 56, Iss 2, Pp 164-176 (2020)
institution	DOAJ
collection	DOAJ
language	PT
topic	new tax regime covid 19 right to health Social Sciences H Social sciences (General) H1-99
spellingShingle	new tax regime covid 19 right to health Social Sciences H Social sciences (General) H1-99 Davi Augusto Santana de Lelis DIREITOS SEM DINHEIRO: Do Novo Regime Fiscal à COVID-19
description	This paper addresses the dispute between the realization of rights and the financialization of the Brazilian State, focusing on the analysis of the economic discourse and legal structure of the New Tax Regime, in force since 2016. It is questioned whether the New Tax Regime is constitutional and whether its duration impacts the realization of rights during the COVID-19 pandemic. The analysis is carried out by means of historical survey, budgetary data and legal interpretation using the constitutionally adopted ideology theory as an instrument that affirms that there isn’t a unique economic ideology in the constitution, but a plurality of possibilities to materialize the welfare state. Among the economic aspects that dispute the public budget, it is possible to point two main doctrines: the economics of ethics and the economics of engineering. There is a predominance of the economics of engineering in the current legal regulation and budget formation, which allows a perception of reduction in the realization of rights both in ordinary times and in times of COVID-19 pandemic.
format	article
author	Davi Augusto Santana de Lelis
author_facet	Davi Augusto Santana de Lelis
author_sort	Davi Augusto Santana de Lelis
title	DIREITOS SEM DINHEIRO: Do Novo Regime Fiscal à COVID-19
title_short	DIREITOS SEM DINHEIRO: Do Novo Regime Fiscal à COVID-19
title_full	DIREITOS SEM DINHEIRO: Do Novo Regime Fiscal à COVID-19
title_fullStr	DIREITOS SEM DINHEIRO: Do Novo Regime Fiscal à COVID-19
title_full_unstemmed	DIREITOS SEM DINHEIRO: Do Novo Regime Fiscal à COVID-19
title_sort	direitos sem dinheiro: do novo regime fiscal à covid-19
publisher	Universidade do Vale do Rio dos Sinos (UNISINOS)
publishDate	2020
url	https://doaj.org/article/b4622d310ed44579bd4de5ec8616b084
work_keys_str_mv	AT daviaugustosantanadelelis direitossemdinheirodonovoregimefiscalacovid19
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DIREITOS SEM DINHEIRO: Do Novo Regime Fiscal à COVID-19

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