A dimensão política da crise fiscal dos estados contemporâneos: um estudo sobre o potencial da democracia deliberativa para a coibição das concorrências tributárias danosas.

Abstract

This work has as its object the political dimension of the context of increasing on harmful tax competition practices. It questions if, more than a merely economic or an institutional and management problem, the taxation difficulties that national states are inflicted today can beexplained and solved by the decisional process that defines the west hegemonic democracy model. To answer this question, first the fiscal crisis extension derived from the increasing onf harmful tax competition practices is evaluated. Then, the actual context is interpreted from two theoretical standpoints: one that sustains the impossibility of market selfcontrol upon its own negative externalities and other that identifies a structural tension between democratic politics and the capitalist mode of production. After, I discuss three different perspectives of regarding the problems derived from tax competition intensification phenomena, such as a) management; b) institutional and c) political-procedural. It is sosustained the hypothesis that the latter approach is the only one capable of processing the structural tension that constitutes the capitalist state. It is proposed that the contemporary fiscal crisis can be diminished or even eliminated if the hegemonic democracy model is transposed by a normative conception called deliberative democracy. This model ischaracterized by a decisional process formed by elements capable of elude the political conditions of states dissolution in the market logics public legitimacy. Finally, the viability of using the deliberative democracy model in solving tax problems is tested in the specific case of Brazilian constitutional taxation system.