O sistema tributário nacional no governo Lula: amargo para o trabalho e doce para a capital

Abstract

The State as an instrument of capital uses the National Tax System in accordance with the provisions of capital. Although the Constitution of the Federative Republic of Brazil (1988) bring many social achievements, they have been decreased by governments, like Fernando Henrique Cardoso. The Lula government has continued with this neoliberal policy and with the creation of social programs such as the "Family Grant", however, prioritized the payment of public debt. For Lula is possible to have a social development in the neoliberal order. Actually, it's another speech of the capital to face one of their crises. This dissertation aims to examine the tax changes in Brazil during the Lula government and its implications for labor and capital. The specific objectives are: to know the origin and fate of taxes, to identify the constitutional provisions relating to the National Tax System; investigate major tax changes in the period 2003 to 2010. During the Lula government, the National Tax System has undergone several legislative changes and most of these answered the demands of capital. In 2003 there was an effort to "tax reform" that deepened distortions. In 2008 it was sent to Congress a proposal to "reform" tax, this time, damaging the social security budget. Until2010, several tax laws were promulgated to promote the capital, agribusiness and the payment of public debt through the DRU and the primary surplus. Therefore, the Lula government is the expression of the supremacy of capital over labor.