O estado democrático de direito confrontado: neoliberalismo e política fiscal

Abstract

This Doctorate Thesis has as its theme to confront the Doctorate State of Law, resulting in the social transformation, especially when considering social inclusion and the matter of equality, with the neoliberism tax policies, designated by the impositions and the limits of the capitalist economy, in its financialism, that directed against reform, leaving a leeway to social rights. In the first part, the transformations of the State will be contextualized, the social constitutionalism and the financial crisis. In the fact of social transformations of State, even the consolidation of the Democratic State of Law the social state sees itself binding to the capitalist model, in a relation to an inclusion and an exclusion, without being free from the individualist ambit, but seeking to promote the social inclusion by means of Public Politics. However such social rights divide spaces, in the role of the financial priorities of State, that deposited in the public indebtedness the principle objectives to nurture the financial system and the new faze of capitalism, before by production and now financial. In this transition the ideas of John Maynard Keynes are what stands out, and by means of the fiscal policies tried to conciliate the inequality present in the capitalist society with bigger social justice. Amid the financial crisis, such model is questioned with the rise of the neoliberism and the monetary politics of fiscal adjustments and the inflationary control, that transforms the economic model, especially the tax and its principle equitables, consecrated in the Constitutions. In this context is that, in this second part the survey is to concentrate in the case of Brasil is that in the face of its constitutional project of the Democratic State of Law, recognized the social question and brought the financial means of the social responsibilites, finding itself inserted in the high financial value of the worldwide circuit, that had as its focus the economic stabilization, the inflationary control, the balance of the accounts and the fiscal adjustment. Limited to the alignment observation of the financial, economic and tributary systems with the objectives and foundation of the 1988 Federal Constitution, and that should guide the construction of these systems, in order to make concrete the model of the Democratic State of Law. In this way, from the democratic construction is that the 1988 Constitution makes the social and public policies necessary to implement them, the Constitutional and Legislative alterations that involve fiscal federalism, fiscal resignations public budget and the public debt system, together with the analysis of data collected by the author, about the hypothesis of the non finality of the accomplishments of the Social State will be analyzed, in order to demonstrate that these politics culminated in a political management protected by the financial earnings of the capitol, with the priority to the public debt and the guarantee of the accumulation of the private wealth.