The (non) Contribution of Fiscal Law to Social Justice

A Brief Analysis about the Impact of Public Policies and Reforms for the Perpetuation of Structural Racism

Abstract

This paper is dedicated to analyzing and compare the historical background of the Brazilian racist structure and the impact that the races have in public policy and its reforms, especially related to Tax, reflecting in the perpetuation of institutionalized racism in the country. Through secondary and primary bibliography, we go through explanatory methodology due to the analysis of the current legislation and/or the legislation there are under debate, we also make abundant use of qualitative and quantitative analysis based on the data held by the government , in order to highlight the relationship between public policies, the Constitution, social justice and the reaffirmation of the status quo of the black population, demonstrating the connection between public practice and the affirmation of the distance between races in Brazil.