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- Title
O TRIBUTO E A ECONOMIA POLÍTICA CLÁSSICA.
- Authors
ALMEIDA FALCÃO, MAURIN; ROBERTA HALIK, ALINE
- Abstract
Objective: to describe the formation and history of classical political economy from the contribution of Smith, Say, Ricardo and Graslin, who considered in their works the incidence of tax in the stages of production, circulation, distribution and consumption of wealth. Methodology: from the deductive method, the text seeks to demonstrate the sociopolitical role of tax in the different moral, juridical, economic, and political relations among men, as Gide demonstrated in his anthological work on the Principles of Political Economy. Therefore, the tax had an important role of arbitration in the process of appropriation of social wealth. Results: the teachings expounded by those presumptive exponents of the economic sciences are still present today, although many do not know it, when the tax is indebted. The tax reform projects underway in numerous countries, including Brazil, turn to the search for an optimal taxation system, which was widely addressed by classical economists, especially those with liberal influence. Contributions: it was sought to highlight the close connection of the tax with the classical political economy of which it became an important variable. The foundations on which this important science was built and which were the object of the literature produced by Smith, Say, Ricardo and Graslin constitute today a significant stock of knowledge.
- Subjects
BRAZIL; TAX incidence; OPTIMAL taxation; TAX reform; SOCIAL processes; EXPONENTS
- Publication
Revista Jurídica (0103-3506), 2023, Vol 2, Issue 74, p101
- ISSN
0103-3506
- Publication type
Article