{"id":2389,"date":"2023-02-08T15:49:30","date_gmt":"2023-02-08T18:49:30","guid":{"rendered":"https:\/\/madeusp.com.br\/?post_type=made_publication&#038;p=2389"},"modified":"2024-11-01T19:29:52","modified_gmt":"2024-11-01T22:29:52","slug":"como-nuestros-hermanos-reformas-tributarias-para-um-novo-pacto-social","status":"publish","type":"made_publication","link":"https:\/\/madeusp.com.br\/en\/publications\/articles\/como-nuestros-hermanos-reformas-tributarias-para-um-novo-pacto-social\/","title":{"rendered":"Como nuestros hermanos: reformas tribut\u00e1rias para um novo pacto social"},"content":{"rendered":"<p class=\"p1\"><span class=\"s1\">A pre\u00adsen\u00adte nota tem o intui\u00adto de pro\u00admo\u00adver um estu\u00addo com\u00adpa\u00adra\u00addo das refor\u00admas tri\u00adbu\u00adt\u00e1\u00adri\u00adas apro\u00adva\u00addas ou em anda\u00admen\u00adto no Chi\u00adle e na Col\u00f4m\u00adbia, al\u00e9m de tra\u00ad\u00e7ar cami\u00adnhos comuns para uma futu\u00adra refor\u00adma tri\u00adbu\u00adt\u00e1\u00adria bra\u00adsi\u00adlei\u00adra. Em ambos os pa\u00ed\u00adses, as raz\u00f5es para a refor\u00adma seguem a mes\u00adma dire\u00ad\u00e7\u00e3o: a bus\u00adca por um sis\u00adte\u00adma tri\u00adbu\u00adt\u00e1\u00adrio mais jus\u00adto, pro\u00adgres\u00adsi\u00advo e ori\u00aden\u00adta\u00addo para o desen\u00advol\u00advi\u00admen\u00adto econ\u00f4\u00admi\u00adco e o bem-estar da popu\u00adla\u00ad\u00e7\u00e3o. <\/span>Divi\u00addi\u00admos os t\u00f3pi\u00adcos de inte\u00adres\u00adse em tr\u00eas eixos que, em vari\u00ada\u00addos graus, tra\u00adzem ensi\u00adna\u00admen\u00adtos impor\u00adtan\u00adtes para uma poten\u00adci\u00adal refor\u00adma bra\u00adsi\u00adlei\u00adra: (i) redu\u00ad\u00e7\u00e3o das desi\u00adgual\u00adda\u00addes; (ii) cres\u00adci\u00admen\u00adto, pro\u00addu\u00adti\u00advi\u00adda\u00adde e inves\u00adti\u00admen\u00adtos; (iii) desen\u00advol\u00advi\u00admen\u00adto regi\u00ado\u00adnal, pro\u00adte\u00ad\u00e7\u00e3o do meio ambi\u00aden\u00adte e da popu\u00adla\u00ad\u00e7\u00e3o. Defen\u00adde\u00admos que uma boa refor\u00adma tri\u00adbu\u00adt\u00e1\u00adria deve ser inter\u00adpre\u00adta\u00adda como um novo pac\u00adto soci\u00adal, isto \u00e9, como um ins\u00adtru\u00admen\u00adto que garan\u00adte os mei\u00ados neces\u00ads\u00e1\u00adri\u00ados para que o Esta\u00addo cum\u00adpra suas fun\u00ad\u00e7\u00f5es indis\u00adpen\u00ads\u00e1\u00adveis e pre\u00advis\u00adtas na Cons\u00adti\u00adtui\u00ad\u00e7\u00e3o, entre elas, a de pro\u00adve\u00addor de bens e ser\u00advi\u00ad\u00e7os p\u00fabli\u00adcos de qua\u00adli\u00adda\u00adde e uni\u00adver\u00adsais. Al\u00e9m dis\u00adso, a refor\u00adma pode e deve ser um cami\u00adnho para a redu\u00ad\u00e7\u00e3o das desi\u00adgual\u00adda\u00addes soci\u00adais, de modo que o aumen\u00adto da arre\u00adca\u00adda\u00ad\u00e7\u00e3o tri\u00adbu\u00adt\u00e1\u00adria deve se efe\u00adti\u00advar pri\u00admor\u00addi\u00adal\u00admen\u00adte atra\u00adv\u00e9s de uma mai\u00ador one\u00adra\u00ad\u00e7\u00e3o do topo da dis\u00adtri\u00adbui\u00ad\u00e7\u00e3o de ren\u00adda. Esse pro\u00adp\u00f3\u00adsi\u00adto n\u00e3o pode ser des\u00adco\u00adla\u00addo do fato de que as desi\u00adgual\u00adda\u00addes de ren\u00adda e de rique\u00adza est\u00e3o inti\u00adma\u00admen\u00adte asso\u00adci\u00ada\u00addas \u00e0s desi\u00adgual\u00adda\u00addes de ra\u00e7a e g\u00eane\u00adro, que devem ser con\u00adsi\u00adde\u00adra\u00addas se hou\u00adver um com\u00adpro\u00admis\u00adso real com a for\u00admu\u00adla\u00ad\u00e7\u00e3o de um sis\u00adte\u00adma tri\u00adbu\u00adt\u00e1\u00adrio jus\u00adto e igua\u00adli\u00adt\u00e1\u00adrio. Por fim, as pro\u00adpos\u00adtas ana\u00adli\u00adsa\u00addas reco\u00adnhe\u00adcem o papel estra\u00adt\u00e9\u00adgi\u00adco da pol\u00ed\u00adti\u00adca fis\u00adcal na pro\u00adte\u00ad\u00e7\u00e3o do meio ambi\u00aden\u00adte e na pro\u00admo\u00ad\u00e7\u00e3o do desen\u00advol\u00advi\u00admen\u00adto regi\u00ado\u00adnal, li\u00e7\u00f5es que um pa\u00eds con\u00adti\u00adnen\u00adtal como o Bra\u00adsil, com uma gran\u00adde bio\u00addi\u00adver\u00adsi\u00adda\u00adde e um grau ele\u00adva\u00addo de desi\u00adgual\u00adda\u00adde entre regi\u00f5es, deve absorver.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A pre\u00adsen\u00adte nota tem o intui\u00adto de pro\u00admo\u00adver um estu\u00addo com\u00adpa\u00adra\u00addo das refor\u00admas tri\u00adbu\u00adt\u00e1\u00adri\u00adas apro\u00adva\u00addas ou em anda\u00admen\u00adto no Chi\u00adle e na Col\u00f4m\u00adbia, al\u00e9m de tra\u00ad\u00e7ar cami\u00adnhos comuns para uma futu\u00adra refor\u00adma tri\u00adbu\u00adt\u00e1\u00adria bra\u00adsi\u00adlei\u00adra. Em ambos os pa\u00ed\u00adses, as raz\u00f5es para a refor\u00adma seguem a mes\u00adma dire\u00ad\u00e7\u00e3o: a bus\u00adca por um sis\u00adte\u00adma tri\u00adbu\u00adt\u00e1\u00adrio mais&nbsp;justo,&nbsp;[\u2026]<\/p>\n","protected":false},"template":"","tags":[],"made_publication_type":[175],"class_list":["post-2389","made_publication","type-made_publication","status-publish","hentry","made_publication_type-policy-notes"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Como nuestros hermanos: reformas tribut\u00e1rias para um novo pacto social &#8212; Made<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/madeusp.com.br\/en\/publications\/articles\/como-nuestros-hermanos-reformas-tributarias-para-um-novo-pacto-social\/\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/madeusp.com.br\\\/en\\\/publications\\\/articles\\\/como-nuestros-hermanos-reformas-tributarias-para-um-novo-pacto-social\\\/\",\"url\":\"https:\\\/\\\/madeusp.com.br\\\/en\\\/publications\\\/articles\\\/como-nuestros-hermanos-reformas-tributarias-para-um-novo-pacto-social\\\/\",\"name\":\"Como nuestros hermanos: reformas tribut\u00e1rias para um novo pacto social &#8212; 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