Biblioteca Digital de Teses e Dissertações da PUC_GOAIS (TEDE-PUC Goiás) 1 Repositório Institucional da UFRRJ 1 Repositório Institucional da UNIFESP 1 Repositório Institucional da Universidade Federal do Espírito Santo (riUfes) 1

Programa de Pós-Graduação em História 1

Araújo, Lorena Gouvêa 1 Lopes, Jonathan Izaias Vieira [UNIFESP] 1 Nunes, Gilda Aparecida Nascimento 1 Sader, Débora 1

Oliveira, Ricardo de 1

Dissertação 4

Português 4

Ampliação da Jornada escolar 1 Assistência social 1 EDUCACAO 1 Contra-reforma 1 Desigualdade de renda 1 Education Policy 1 Mais ... Escola de Tempo Integral 1 Estado 1 Full Time School 1 Imposto de Renda da Pessoa Física 1 Inca Garcilaso de la Vega 1 Peru 1 Política Educacional 1 Previdência social 1 Progressividade 1 Saúde 1 Serviço Social 1 The Increase of Daily School Hours 1 This paper refers to the financing of Welfare Policy in Brazil in the counter-reformation context of the State in the 90’s and early 2000 focusing on Fernando Henrique Cardoso’s government (1995-2002). Welfare Policy is one of the systems of public intervention of the government with the aim of promoting its legitimacy. From a theoretical-historical study in relation to the State theory, which is the basis for the studies, the design of Welfare Policy concept in the country and the adjustments of policies which constitute itself – Social Security, Care and Health – in addition to the State counter-reformation in Brazil and its effects on this policy are discussed. It shows some considerations related to the changes in Welfare Policy procedures discoursing about the counter-reformation of Social Security with the incorporation of actuarial logic to the benefit concession; about the “assistance” of social policies and the increase of expenses with Social Work, yet at an insufficient level to deal with the social wounds of the country; and about the process of implementation of the United Health System which brought an appraisal of the basic care to health and the mechanisms of resources decentralization making the cities responsible for a great deal of exertion and financing of the policy. Regarding the debate on public financing, the predominance of financial appraisal of the capital with the destination of an increasing parcel of the resources collected by the government in order to grant the accumulation is highlighted. The main mechanisms in this sense are the instruments of the unlinking of the revenues which are now committed to the payment of the interest debt and the positive primary result’s objectives. The public intervention of the 90’s addressed itself by the search of the economy stabilization, overrating the importance of an economy policy of a decreasing characteristic and leading to reductions of public expenses in the social field aiming at paying part of the public debt’s interests that is, compensating the speculative capital and keeping the so-called “markets” still. As the introduction of neoliberal ideology in the society advanced and the use of collected resources in the name of Welfare Policy for the specific expenses was reduced, the possibilities for the effectiveness of this policy as public intervention declined being more and more depended on a social mobilization in this sense. 1 This research analyzes the Brazilian Individual Income Tax (IRPF) from the perspective of the principle of tax progressivity. Therefore, the question is: can the IRPF be considered progressive? What are the parameters for progressiveness? Does granting tax benefits on IRPF contribute to reducing social inequalities and promoting tax justice? To answer such questions, the research presents the central ideas of the theory of optimal taxation, the main theoretical basis of the tax policies adopted in developed countries between the 1970s and 1990s, as well as the criticisms that followed it. It also presents recent discussions on the relationship between taxation and income inequality, the tax burden and its composition, the main results of the collection of Income Tax on Individuals (IRPF) between 2010 and 2020 and its analysis through the Calculation of labor income tax, capital and total income tax. The hypothesis raised is that, in the studied period, the tax policies on the IRPF favored the richest and contributed to the increase of income and wealth, social and fiscal inequality in the country. 1 incas 1 Ver todos ... menos ...

the incas 1

História 1