Collective action dilemmas : mechant service companies and tax legislation in Contemporary Brazil / Dilemas da ação coletiva : prestadoras de serviços mercantis e legislação tributaria no Brasil Contemporaneo

AUTOR(ES)
DATA DE PUBLICAÇÃO

2007

RESUMO

This research schematize collective actions faced by representatives of merchant service companies in opposition to the parameters embedded in three tributary prepositions going through the federal sphere between 2002 and 2005 which affected a great deal the economical unities of economical service companies, mainly micro and small size enterprises: The Provisory Amendment # 22/02, the Law Project of Conversion # 11/03 of the Provisory Amendment #107/03 and the Provisory Amendment # 232/04. The selected gadget used to affect thousands of economic unities of merchant service companies. The concurrent syndicates and civil entities responsible by representing those patronal and professional unities, on the other side, were composed of a great number of associations. We have tried to interpret how a so ?great? team, in term of member number, managed to act collectively and exercise some kind of political influence with the decision makers aiming the rejection of elements which meant a increasing of the tax load of their representatives. To a certain degree, opposing the conventional economical model of the collective behavior, which suppose that the actors take their strategic decisions in a way independently, this written essay called attention to the fact that the entities of the handwork sector interested in the rejection of the selected tributary elements were not completely isolated among themselves.. Clearing those complex formal and informal relations constituted historically among the entities representing the service companies, the relational perspective showed itself much more adequate for the analysis and interpretation of the collective phenomena restricted, revealing, at the same time, the fragilities and ambiguities of the atomist perspective

ASSUNTO(S)

services (economics) serviços (economia) tax law direito tributario collective action ação coletiva

ACESSO AO ARTIGO

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