Revolução 4.0, política fiscal e riscos para efetivação dos direitos fundamentais

Abstract

The Social State, through public policies, may be required even more during and after Revolution 4.0, as significant changes will occur in human work (replacement of human work by machines through the high automation process and precariousness of a portion of investments) , in consumption, in wealth (increase in the value of intangible goods) and in the emergence of new fundamental rights, such as access to the internet. Public policies are financed mainly by tax revenues, which were established at a time when wealth was linked to human work and tangible goods. The potential problem (State fiscal crisis) will not have a simple solution of increasing taxes currently in force, but could generate opposite effects (increased tax evasion and reduced economic activity). In this case, for the State to meet this new reality and be able to implement fundamental rights, it is necessary to adapt its tax collection policy to the new wealth generated in Revolution 4.0, such as robotic taxation, intangibles, international transactions and others. This research will involve a bibliographic and economic review of the impacts of Revolution 4.0 on society, fiscal policy and the financing of public policies.