| dc.description.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. | en |
