Tax policy as a public policy: a matter of social justice for reducing social inequalities in Brazil

Abstract

This article aims to show the possibility of tax policy being considered and implemented as a public policy capable of mitigating the problem of socioeconomic inequality in Brazil. In this context, taxation cannot be understood as mere instrument for obtaining resources from the State to promote different public policies. Conversely, based on the analyzes carried out in this study, it will be demonstrated that tax policy is a social intervention mechanism capable of enhancing or mitigating socioeconomic inequities. Thus, tax policy, as state coercive action, with its own objectives of social transformation, can, as an autonomous public policy, reduce social inequalities. This study was carried out through exploratory research, of a qualitative nature, through bibliographical research and data presentation. Finally, this work is placed within discussions about the relationship between tax policy and socioeconomic inequality, thereby encouraging the search for solutions to reduce existing social inequities.