https://repositorio.ufba.br/handle/ri/20043 Sat, 16 May 2026 03:15:25 GMT 2026-05-16T03:15:25Z https://repositorio.ufba.br/handle/ri/44460 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 Matos, Marcelo Amaral de Portella, André Alves 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. Universidade Federal da Bahia 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/44422 Revereor: Estudos jurídicos em homenagem à Faculdade de Direito da Bahia (1891-2026) Prado, Alessandra Rapacci Mascarenhas; Faria Júnior, César de; Didier Júnior, Fredie Souza; Barbosa, Amanda Souza; Lima, Bernardo Silva de; Expósito, Gabriela; Coêlho, Bruno César de Carvalho; Oliveira Filho, João Glicério de; Freitas, Carlos Eduardo Soares de; Serpa, Cláudia Albagli Nogueira; Bomfim, Daniela; Borges, Daniela Lima de Andrade; Cunha Júnior, Dirley da; Meireles, Edilton; Sodré, Eduardo; Brito, Edvaldo; Santos, Elenice Ribeiro Nunes dos; Kruschewsky, Eugênio de Souza; Pimentel, Fabiano Cavalcante; Baqueiro, Fernanda Ravazzano Lopes; Aranha, Flora Augusta Varela; Carvalho, Francisco Bertino Bezerra de; Cruz, Gabriel Dias Marques da; Hireche, Gamil Föppel El; Peixoto, Geovane de Mori; Leite, Harrison Ferreira; Almeida, Helcônio de Souza; Wyzykowski, Adriana Brasil Vieira; Oliveira, Isabela Fadul de; Barreiros Neto, Jaime; Silva, Joseane Suzart Lopes da; Rocha, Julio Cesar de Sá da; Martinez, Luciano; Villas-Bôas, Maria Elisa; Lima, Mario Jorge Philocreon de Castro; Goés e Goés, Maurício Dantas; Dantas, Miguel Calmon; Aguiar, Mônica; Oliveira, Murilo Carvalho Sampaio; Gagliano, Pablo Stolze; Braga, Paula Sarno; Modesto, Paulo; Pimenta, Paulo Roberto Lyrio; Caymmi, Pedro Leonardo Summers; Carvalho Junior, Pedro Lino de; Soares, Ricardo Maurício Freire; Tourinho, Rita; Pamplona Filho, Rodolfo; Moraes, Rodrigo; Viana, Salomão; Mello, Sebástian Borges de Albuquerque; Santana, Selma Pereira de; Habib, Sérgio; Hegele, Simone; Cerqueira, Társis Silva de Livro Thu, 01 Jan 2026 00:00:00 GMT https://repositorio.ufba.br/handle/ri/44422 2026-01-01T00:00:00Z https://repositorio.ufba.br/handle/ri/44395 A responsabilidade civil por atos abusivos decorrentes do exercício do direito de greve: uma análise sob a ótica das fronteiras ao exercício da liberdade sindical e teoria das externalidades Mascarenhas, Aquiles Santos Carreiro, Luciano Dórea Martinez Civil liability for abusive acts resulting from the exercise of the right to strike is a complex issue that raises important questions about the limits of freedom of association and the balance between workers' rights and the protection of third parties. The strike, recognized as a constitutional right in Brazilian legislation, is a crucial instrument for workers to demand better working conditions and fair wages. However, its use must be balanced with the need to preserve public order and protect the interests of employers, consumers and society in general. Based on the theory of externalities developed by Arthur Pigou and Ronald Coase, this research proposes a reinterpretation of the right to strike, acknowledging that its exercise produces social costs and benefits beyond the labor sphere. The positive externalities, such as improvements in working conditions and social justice, should be regarded as legitimate social burdens, while the abusive negative externalities must be internalized through civil liability, guided by the principles of proportionality and constitutional solidarity. The exercise of the right to strike must comply with specific rules to avoid acts that could be considered abusive or illegal. When strikes result in material damage, economic losses, or even violence, the question of civil liability for the losses caused arises. This work seeks to examine the fine line between the legitimate exercise of the right to strike and acts that exceed legal limits, exploring the historical, legal and social aspects of the issue. The work addresses the historical evolution of civil liability and its applications in the context of labor law. It analyzes how guilt, intent and causality influence liability for abusive acts during strikes, in addition to examining the implications of excessive or improper use of this right. The research also highlights the State's civil liability in cases of abusive intervention during strikes, as well as the competence of the Labor Court to judge cases related to the abusive exercise of the right to strike. Universidade Federal da Bahia Tese Mon, 01 Dec 2025 00:00:00 GMT https://repositorio.ufba.br/handle/ri/44395 2025-12-01T00:00:00Z https://repositorio.ufba.br/handle/ri/44378 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 Santos, Aline Beatriz da Cruz dos Portella, André Alves 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. UNIVERSIDADE FEDERAL DA BAHIA Dissertação Wed, 11 Feb 2026 00:00:00 GMT https://repositorio.ufba.br/handle/ri/44378 2026-02-11T00:00:00Z