https://repositorio.ufba.br/handle/ri/20045 Fri, 15 May 2026 20:22:08 GMT 2026-05-15T20:22:08Z https://repositorio.ufba.br/handle/ri/44460 Título: Crítica à política de concessão de benefícios fiscais no Brasil à luz do princípio de justiça fiscal no contexto do neoliberalismo: o caso do tratamento tributário dispensado à atração da Ford à Bahia Autor(es): Matos, Marcelo Amaral de Primeiro Orientador: Portella, André Alves Abstract: This master's dissertation critically analyzes Brazil's tax benefit concession policy from the perspective of fiscal justice and within the context of neoliberalism. This study explores the duality between the Welfare State project of the 1988 Federal Constitution and the growing influence of neoliberal ideas on Brazilian legislation and tax policies, which frequently signal a false economic efficiency at the expense of equity and the redistributive function of taxation. It addresses the legal aspects of tax incentives, focusing on the automotive sector, detailing their normative evolution, legal bases, and impacts. The dissertation examines the social and economic implications of tax waivers, including their effects on income distribution, an analysis of the tax reform (Constitutional Amendment 132/2023 and Complementary Law 214/2025), and their relationship with economic development. Through a case study of Ford's attraction to Camaçari, Bahia, the research evaluates the social impact of the granted incentives, using data on municipal GDP, constitutional fund transfers, and expenditures on health and education. It concludes that the tax benefit policy, often opaque and lacking effective control, has perpetuated inequalities and compromised fiscal justice, highlighting the need for greater transparency, compliance, and alignment with constitutional social equity objectives. Editora / Evento / Instituição: Universidade Federal da Bahia Tipo: Dissertação Tue, 11 Nov 2025 00:00:00 GMT https://repositorio.ufba.br/handle/ri/44460 2025-11-11T00:00:00Z https://repositorio.ufba.br/handle/ri/44378 Título: Regressividade tributária sobre alimentos da cesta básica e itens de higiene na vida de mulheres negras com renda per capita de até dois salários-mínimos no Brasil: análise-crítica à luz do princípio constitucional da capacidade econômica Autor(es): Santos, Aline Beatriz da Cruz dos Primeiro Orientador: Portella, André Alves Abstract: This dissertation analyzes the regressive nature of the Brazilian tax system and its impacts on the lives of Black women (both pretas and pardas) with a per capita income of up to one minimum wage. The aim of this study is to examine how a fiscal structure predominantly based on indirect taxes on consumption (such as ICMS, IPI, and PIS/Cofins) violates the Constitutional Principle of Ability to Pay by disproportionately burdening the poorest segments of the population. Adopting an intersectional perspective, the research demonstrates that the tax burden operates as a structural mechanism reinforcing inequalities of race, gender, and class. Black women, who have been historically marginalized and possess lower purchasing power, allocate a significantly larger share of their income to the acquisition of essential goods—such as basic food items and hygiene products (including sanitary pads)—which are subject to uniform taxation. This regressive structure not only compromises income but also violates fundamental rights, including access to adequate food and human dignity, thereby perpetuating a cycle of vulnerability. Accordingly, the study concludes that tax reform in Brazil is urgent and must go beyond simplification, requiring the restoration of progressivity through the adoption of tax policies that incorporate racial and gender considerations, ensuring that the tax burden falls on those with greater economic capacity and effectively promoting tax justice. Editora / Evento / Instituição: UNIVERSIDADE FEDERAL DA BAHIA Tipo: Dissertação Wed, 11 Feb 2026 00:00:00 GMT https://repositorio.ufba.br/handle/ri/44378 2026-02-11T00:00:00Z https://repositorio.ufba.br/handle/ri/44377 Título: O reconhecimento espontâneo de paternidade/maternidade de filho biológico falecido sem descendente Autor(es): Lyra, Ivy Góis da Fonsêca Primeiro Orientador: Cunha, Leandro Reinaldo da Abstract: The main objective of this dissertation is to study the possibility of paternal and/or maternal recognition of a deceased child with no descendants. It discusses whether the rule of conditioning posthumous recognition on the existence of descendants of the deceased child, contained in the sole paragraph of article 1.609 of the Civil Code, would be an impediment to establishing the bond of filiation. The hypothesis raised by this investigation is that it is feasible to spontaneously recognize the paternity/maternity of a deceased biological child without offspring, provided that the spontaneous expression of paternal/maternal will is submitted to the Judiciary. Initially, the nature of the fundamental right inherent in filiation is studied, emanating from the unavailability and essentiality of the kinship relationship established between the child and the father/mother. This is followed by research into the recognition of kinship, with an in-depth analysis of the rules regulating extrajudicial and judicial procedures for establishing paternal/maternal ties. Finally, the provisions and restrictions codified in art. 1.609 on the voluntary recognition of paternity/maternity were confronted, directly confronting the hypothesis outlined and concluding that it was confirmed. Editora / Evento / Instituição: Universidade Federal da Bahia Tipo: Dissertação Fri, 31 May 2024 00:00:00 GMT https://repositorio.ufba.br/handle/ri/44377 2024-05-31T00:00:00Z https://repositorio.ufba.br/handle/ri/44375 Título: O combate jurídico à injúria racial no meio digital no Brasil: uma análise crítica das defasagens em Portugal e Espanha enquanto nações historicamente colonizadoras Autor(es): Assis, Layne Clara Costa Primeiro Orientador: Morales Ferrer, Salvador Abstract: This research seeks to determine, from a critical-comparative perspective, the extent to which the Brazilian legal order is effective in addressing the offense of injúria racial (racial insult) committed in the digital environment and how constitutional and jurisprudential choices condition those outcomes. The study examines the treatment afforded to injúria racial perpetrated in cyberspace under Brazilian law and, for illustrative contrast, compares its reception in the Iberian societies historically responsible for Brazil’s colonization—Portugal and Spain. To that end, the inquiry adopts structural racism theory as the guiding theoretical framework for understanding social relations in the three societies, while surveying the concepts of race and racism and the definitions of cyberspace and cyber-democracy, with a view to analyzing the exercise of individual liberties online, especially freedom of expression as constitutionally framed in all three legal systems. The study further analyzes how Brazilian case law has advanced in its understanding of racial crimes and structural racism, culminating in the enactment of Law No. 14,532/2023, which reclassifies injúria racial as a form of racism and, consequently, renders it not subject to statutes of limitation and ineligible for bail. Moreover, an examination of the evolving jurisprudence of Brazil’s higher courts indicates progress in the protection of minority groups’ rights. In this sense, by reviewing the legal sources consolidating racial crimes in the three jurisdictions and emblematic cases on the subject, the research identifies similarities and differences in the configuration of the offense of injúria racial when committed in cyberspace, and affirms the working hypothesis that Brazil is more advanced in its treatment of racial crimes than the countries responsible for its colonization, which in turn afford greater latitude to freedom of expression when compared to the Brazilian legal order. Editora / Evento / Instituição: Universidade Federal da Bahia Tipo: Dissertação Fri, 08 Aug 2025 00:00:00 GMT https://repositorio.ufba.br/handle/ri/44375 2025-08-08T00:00:00Z