ECONOMIA, ÉTICA E TRIBUTAÇÃO: DOS FUNDAMENTOS DA DESIGUALDADE

Revista Brasileira de Políticas Públicas

Rafael Köche¹  Marciano Buffon¹ 

[1] Escola de Direito da Universidade do Vale do Rio dos Sinos - UNISINOS

关键词: Filosofia da Economia;    Ética;    Tributação;    Igualdade.;   

DOI  :  

学科分类：社会科学、人文和艺术（综合）

来源: Centro Universitario de Brasilia

【 摘 要 】

In recent years, a way of conceiving the Economic science became dominant, an understanding of economics as “engineering�?. In this sense, the economics is seen as a problem of management, logistics, as if the resolution of economic problems had to be done from “mathematical models�?. In this essay, instead, what we sought was to rescue the economics as a philosophical problem, economics as “ethics�?, explaining the economic phenomenon by immersing this in a context of intersubjectivity that characterizes human relations. The problematic established by this background specifically evaluates the relationship between economics and taxation, since the state will be a key agent in the modern economy, whereas taxation is the main form of state economic intervention today. From this relationship, settles the central question of this paper: what is the relationship between economics, ethics and taxation? It was found that the discussions about these three points are guided by a foundation criterion, eg. always bet on some kind of notion of equality. Thus, to discuss the correctness of certain economic relations or the legitimacy/validity of a particular form of taxation, there is need to confront the political theory that supports the notion of equality in a particular community, since it will be from this conception that will fix the limits of acceptable inequality and the role of agents in economic and tax relations.

【 授权许可】

Unknown