The tax burden and the welfare state

Abstract

The study presents aspects of the passage of the liberal state to the welfare state and the causes that have contributed to this change. The goal is to promote relations with philosophical and political studies on the Brazilian state model registered at the constitutional level, the tax burden and public policy. Highlights the democratization of the country and the preparation of the 1988 Constitution, highlighting for this study the concerns of constituents with the determination of guidelines for public policies aimed at reducing poverty and social inequalities. Evaluates the effectiveness of these social rights is impacting public finances and, consequently, by imposing a higher tax burden than desirable, as well as reducing the Brazilian government's investment capacity in areas of basic structure to enable economic development. Want to demonstrate the challenge of governments on public policy inserted in the Brazilian Constitution and the tax structure aiming to maintain taxes at high levels.