A reforma tributária do governo Lula: continuísmo e injustiça fiscal Resumo: A reforma tributária proposta pelo governo Lula em 2003, aprovada rapidamente pelo Congresso, manteve-se nos limites das propostas do PSDB e do governo FHC, inspiradas pela ideologia neoliberal. Os pequenos avanços para reduzir a regressividade, como a desoneração de produtos da cesta básica de consumo, não revertem o papel da estrutura tributária na concentração da renda, com o predomínio dos impostos indiretos e de seus efeitos regressivos. A tributação tem merecido pouco destaque no amplo debate sobre as políticas sociais no Brasil, concentrado na repartição da despesa pública e na eficácia dos gastos, sem a devida atenção ao papel da estrutura tributária na concentração da renda e da riqueza no país. O artigo apresenta o perfil regressivo da estrutura tributária brasileira, preservado pela reforma de 2003, e discute a agenda neoliberal que orientou as iniciativas do governo Lula nessa área. Palavras-chave: reforma tributária de 2003, governo Lula, estrutura tributária brasileira. Abstract:The tax reform proposed by the Lula government in 2003, quickly approved by Congress, remained at the limits of the proposals of the previous government of President Fernando Henrique Cardoso and his Social Democratic party (PSDB), inspired by neoliberal ideology. The small advances in reducing regressivity, such as exemptions for basic consumer products, have not altered the role of the tax structure in the concentration of wealth, with a predominance of indirect taxes and their regressive effects. Taxation has deserved little attention in the broad debate about social policies in Brazil, which concentrates on the allocation of public expenses and the efficiency of spending, without proper attention to the role of the tax structure in the concentration of income and wealth in the country. The article presents the regressive profile of the Brazilian tax structure, preserved by the reform of 2003 and discusses the neoliberal agenda that guides the initiatives of the Lula government in this field.
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