The New Fiscal Sociology: contributions from a case study of public type to a promising discipline for Brazilian sociology
DOI:
https://doi.org/10.1590/s0102-6992-201934030009Keywords:
New Fiscal Sociology, New Fiscal Regime, Case-study, Public Sociology, Participatory ResearchAbstract
The article aims at contributing to the development of Fiscal Sociology sub-discipline in Brazil. The research is launched from the theoretical premise that the above mentioned field of studies is capable of solving a set of problems linked to the present historical context, under which a new fiscal regime is being implemented by Brazilian government. Based on a case-study that was unleashed from the public sociology´s perspective, the article points ”“ from the hermetic field of fiscality - to ways and perspectives that are able to allow an encounter between public and academia. This encounter could foster relevant knowledge, which might be suitable to addressing a critical and challenging fiscal context, such as the one Brazil faces in present days.
Downloads
References
BACKHAUS, Jürgen G. Fiscal sociology: what for? In: BACKHAUS, J.; WAGNER, R. (Eds.). Handbook of public finance. London: Springer, 2002. [ Links ]
BELL, Daniel. The public household on “fiscal sociology“ and the liberal society. The Public Interest, New York, 1974. [ Links ]
BICUDO, Hélio Pereira; REALE JÚNIOR, Miguel; PASCHOAL, Janaína. Denúncia. 15 de outubro de 2015. Disponível em: <https://ep00.epimg.net/descargables/2015/12/03/753f58eed8d66adf4ad11129cb833401.pdf>. Acesso em: 6 Ago. 2017. [ Links ]
BLYTH, Mark. Austerity: the history of a dangerous ideia. Oxford (UK): Oxford University Press, 2013. [ Links ]
BRAGA, Ruy; SANTANA, Marco Aurélio. Sociologia pública: engajamento e crítica social em debate. Introdução. Cadernos CRH, v. 22, n. 5, 6, Maio/Ago. 2009. [ Links ]
BRASIL. Lei Complementar 159, de 19 de maio de 2017. Institui o regime de recuperação fiscal dos Estados e do Distrito Federal e altera as Leis Complementares número 101, de 4 de maio de 2000 e número 156, de 28 de dezembro de 2016. Disponível em: <http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp159.htm>. Acesso em: 7 Ago. 2017. [ Links ]
________ . Emenda Constitucional 95, de 15 de dezembro de 2016. Altera o Ato das disposições Constitucionais Transitórias, para instituir o novo regime fiscal, e dá outras providências. Disponível em: <http://www.planalto.gov.br/ccivil_03/constituicao/emendas/emc/emc95.htm>. Acesso em: 6 Abr. 2017. [ Links ]
________ . Lei Complementar 101, de 4 de maio de 2000. Estabelece Normas de Finanças Públicas voltadas para a Responsabilidade na Gestão Fiscal e dá outras providências. Disponível em: <http://www.planalto.gov.br/ccivil_03/leis/LCP/Lcp101.htm>. Acesso em: 7 Ago. 2017. [ Links ]
BRINGEL, Breno. Miopias, sentidos e tendências do levante brasileiro de 2013. Insight Inteligência, n. 62, Jul./Set. 2013. [ Links ]
BRINGEL, Breno; VARELLA, Renata Versiani Scott. A pesquisa militante na América Latina hoje: reflexões sobre as desigualdades e as possibilidades de produção de conhecimentos. Revista Digital de Direito Administrativo, v. 3, n. 3, 2016. [ Links ]
BROWN, Dorothy A. Racial equality in the Twenty First Century: what´s tax policy got to do with it? In: INFANTI, Anthony C.; CRAWFORD, Bridget J. Critical taxation theory: an introduction. New York: Cambridge University Press, 2009. [ Links ]
BURAWOY, Michael. On uncompromising pessimism: response to my critics. Global Issues, v. 2, n. 1, 2011. [ Links ]
________ . Public sociology vs. the market. Socio-Economic Review, v. 5, 2007. [ Links ]
________ . ASA 2004 presidential address: for a public sociology. American Sociological Review, v. 70, 2005. Disponível em: <http://burawoy.berkeley.edu/Public%20Sociology,520Live/Burawoy.pdf>. Acesso em: 25 Jul. 2017. [ Links ]
BURAWOY, Michael; BRAGA, Ruy. Por uma sociologia pública. São Paulo: Alameda, 2009. [ Links ]
CALHOUN, Craig. The promise of public sociology. The British Journal of Sociology, v. 56, n. 1, 2005. [ Links ]
CROUCH, Colin. Post democracy: Cambridge (UK): Polity, 2004. [ Links ]
DATAFOLHA. Manifestação na Avenida Paulista: 15 de março de 2015. Disponível em: <http://media.folha.uol.com.br/datafolha/2015/03/17/manifestacao-15-03.pdf>. Acesso em: 15 Ago. 2017. [ Links ]
FLYVBJERG, Bent. Making social science matter: why social inquiry failed and how it can suceed again. Cambridge (UK): Cambridge University Press, 2001. [ Links ]
GENSCHEL, Philipp; SCHWARZ, Peter. Tax competition and fiscal democracy. In: STREECK, W.; SCHÄFER, A. Politics in the age of austerity. Cambridge (UK): Polity, 2013. [ Links ]
GOLDSCHEID, R. A Sociological approach to problems of public finance. In: MUSGRAVE, Richard A.; PEACOCK, Alan T. (Eds.). Classics in the theory of public finance. London: MacMillan, 1958. [ Links ]
GROWN, Caren; VALODIA, Imraan (Eds.). Taxation and gender equity: a comparative analysis of direct and indirect taxes in developing and developed countries. London: Routledge, 2010. [ Links ]
HAFFERT, Lukas. Fiscal policy in comparative political economy. Página Pessoal de Lukas Haffert. 13 Mar. 2018. Disponível em: <http://www.mwpweb.eu/LukasHaffert/research_current_projects.html>. Acesso em: 25 Jun. 2018. [ Links ]
HAFFERT, Lukas; MEHRTENS, Philip. From austerity to expansion? Consolidation, budgets surpluses, and the decline of fiscal capacity. MPIFG Discussion Paper, 13/16. Köln (DE): Dezembro, 2013. [ Links ]
HOLMES, Stephen; SUNSTEIN, Cass. The cost of rights: why liberty depends on taxes. London: Norton, 1999. [ Links ]
INFANTI, Anthony C.; CRAWFORD, Bridget J. Critical taxation theory: an introduction. New York: Cambridge University Press, 2009. [ Links ]
INSTITUTO BRASILEIRO DE GEOGRAFIA E ESTATÃSTICA (IBGE). PIB Recua 3,6% e fecha ano em 6,3 trilhões. Rio de Janeiro: IBGE, 07 MAR. 2017. Disponível em: <http://saladeimprensa.ibge.gov.br/noticias.html?view=noticia&id= 1&idnoticia=3384&busca=1&t=pib-recua-3-6-2016-fecha-ano-r-trilhoes>. Acesso em: 6 Abr. 2017. [ Links ]
LJUNGMAN, Gösta. Expenditure celings: a survey. IMF Working Paper, 08/282, Dez. 2008. Disponível em: <https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1316750>. Acesso em: 8 Ago. 2017. [ Links ]
MARTELLO, Alexandro. Brasil fecha 1,32 milhão de empregos formais em 2016. Disponível em: <http://g1.globo.com/economia/noticia/brasil-fecha-132-milhao-de-vagas-formais-em-2016.ghtml>. Acesso em: 6 Abr. 2017. [ Links ]
MARTIN, Isaac Willian; PRASAD, Monica. Taxes and fiscal sociology. Annual Review of Sociology, n. 40, p. 331-45, 2014. [ Links ]
MARTIN, Isaac; MEHROTRA, Ajay; PRASAD, Monica; The thunder of history: the origins and development of the new fiscal sociology. In: MARTIN, Isaac; MEHROTRA, Ajay; PRASAD, Monica (Eds.). The new fiscal sociology: taxation in comparative and historical perspective. Cambridge (UK): Cambridge University Press, 2009. [ Links ]
MCLURE, Michael. Fiscal dociology. Discussion Paper: Economics Program, School of Economics and Commerce, n. 3, University of Western Australia, 2003. Disponível em: <https://ecompapers.biz.uwa.edu.au/paper/PDF%20of%20Discussion%20Papers/2003/03_16_McLure.pdf>. Acesso em: 29 Out. 2017. [ Links ]
MELLO e SILVA, Leonardo. Touraine, Burawoy, Gramsci: do social ao político. Caderno CRH, v. 22, n. 56, Maio/Ago. 2009. [ Links ]
MINAYO, Maria Cecília de Souza. O desafio do conhecimento. Pesquisa qualitativa em saúde. 4 ed. São Paulo: Hucitec; Abrasco, 1996. [ Links ]
MURPHY, Liam; NAGEL, Thomas. O mito da propriedade. São Paulo: Martins Fontes, 2005. [ Links ]
OFFE, Claus. Participatory inequality in the austerity State: a supply-side approach. In: SCHÄFER, A.; STREECK, W. (Eds.). Politics in the age of austerity. Cambridge (UK): Polity, 2013. [ Links ]
PERLATTO, Fernando. Sociologia pública: imaginação sociológica brasileira e problemas públicas. Tese (Doutorado em Sociologia) - Instituto de Estudos Sociais e Políticos, Universidade do Estado do Rio de Janeiro. Rio de Janeiro, 2013. [ Links ]
PERLATTO, Fernando; MAIA, João Marcelo. Qual sociologia pública? Uma visão a partir da periferia. Lua Nova, v. 87, 2012. [ Links ]
PIERSON, Paul. From expansion to austerity: the new politics of taxing and spending. In: LEVIN, Martin A.; LANDY, Marc K.; SHAPIRO, Martin M. (Eds.). Seeking the center: politics and policymaking in the new century, p. 54-80. Washington (DC): Georgetown University Press, 2001. [ Links ]
PIKETTY, T.; SAEZ, E. How progressive is the U.S. federal tax system? A historical and International perspective. Journal of Economic Perspectives, v. 21, p. 3-24, 2007. [ Links ]
ROBERTS, Michael L. et alii. Understanding attitudes toward progressive taxation. Public Opinion Quarterly , v. 58, n. 2, p. 165-190, summer 1994. [ Links ]
SCHUMPETER, Joseph A. The crisis of the tax state. In: SWEDBERG, Richard (Org.). Joseph A. Schumpeter: the economics and sociology of capitalism. Princeton (NJ): Princeton University Press, 1991. [ Links ]
SEGURADO, Rosemary; CHICARINO, Tathiana; MALINA, Pedro. A polarização política brasileira analisada através do monitoramento de rede focado nos perfis do MBL e da CUT no Twitter. Anais do XL Encontro Anual da Anpocs, Caxambu, 2016. [ Links ]
SOLANO, Ester; ORTELLADO, Pablo; MORETTO, Marcio. 2016: o ano da polarização? Análise, n. 22, 2017. [ Links ]
STREECK, Wolfgang. How will capitalism end. New York: Verso, 2016. [ Links ]
________ . The crises of democratic capitalism. New Left Review, n. 71, 2011. [ Links ]
STREECK, W; SCHÄFER, A. Politics in the age of austerity. Cambridge (UK): Polity, 2013. [ Links ]
TAVARES, F. M. M. De junho ao austericídio: um olhar sociofiscal sobre os conflitos políticos no Brasil contemporâneo. In: A crise política e o futuro da democracia no Brasil. Belo Horizonte: Universidade Federal de Minas Gerais, 15 Jun. 2018. [ Links ]
TAVARES, F. M. M; RORIZ, J. H; OLIVEIRA, I. C. As jornadas de maio em Goiânia: para além de uma visão sudestecêntrica do junho brasileiro em 2013. Opinião Pública, v. 22, n. 1, Campinas, Abr. 2016. [ Links ]
TILLY, Charles. States, tax and proletarians. Ann Arbor (MI): University of Michigan, 1980. [ Links ]
WACQUANT, L. Punishing the poor: the neoliberal government of social insecurity. London: Duke University Press, 2009. [ Links ]