The reproduction of urban social exclusion: is there a way out?
DOI:
https://doi.org/10.12957/rdc.2025.75443Keywords:
International tax competition, Consumption, Regressivity, Tax war, SlumsAbstract
International tax competition conditions the tax model of developing national states via increasing erosion of tax bases and encourages financial and real estate speculation, generating urban social exclusion in the world. This research, using the hypothetical-deductive method, investigated data and analyzes in national and foreign collections. Among the results found, it was observed that taxation on consumption has gained increasing importance, but in Brazil it has been historically regressive. There is a correlation between international and national tax competition with the current Brazilian tax model, especially on consumption, contributing to the continuity of urban slums in Brazil, recommending an inclusive and not merely simplifying tax reform. Brazil needs to have a national project and this project begins with the formatting of a simple, fair and efficient tax model, to avoid successive patches, based on serious urban problems, from the bottom up, nucleating the debates on tax reform, reality complex, to which this study seeks to make a modest contribution.
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