RIGHTS WITHOUT MONEY: From the New Tax Regime to COVID-19

Authors

  • Davi Augusto Santana de Lelis Universidade Federal de Viçosa

DOI:

https://doi.org/10.4013/csu.2020.56.2.05

Abstract

This paper addresses the dispute between the realization of rights and the financialization of the Brazilian State, focusing on the analysis of the economic discourse and legal structure of the New Tax Regime, in force since 2016. It is questioned whether the New Tax Regime is constitutional and whether its duration impacts the realization of rights during the COVID-19 pandemic. The analysis is carried out by means of historical survey, budgetary data and legal interpretation using the constitutionally adopted ideology theory as an instrument that affirms that there isn’t a unique economic ideology in the constitution, but a plurality of possibilities to materialize the welfare state. Among the economic aspects that dispute the public budget, it is possible to point two main doctrines: the economics of ethics and the economics of engineering. There is a predominance of the economics of engineering in the current legal regulation and budget formation, which allows a perception of reduction in the realization of rights both in ordinary times and in times of COVID-19 pandemic.

Key-words: New Tax Regime; COVID-19; Right to health.

Author Biography

Davi Augusto Santana de Lelis, Universidade Federal de Viçosa

Doutor em Direito Público pela Pontifícia Universidade Católica de Minas Gerais; Professor de Direito Econômico e Direito Administrativo da Universidade Federal de Viçosa-MG.

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Published

2020-11-05

Issue

Vol. 56 No. 2 (2020): Maio/Agosto

Section

Dossiê: Instituições, Políticas Públicas e Desenvolvimento em Tempos de Pandemia Global

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