Racionalidade política neoliberal e regime fiscal: o caso dos Residentes Não Habituais

Abstract

This paper examines the Non-Habitual Residents (NHR) tax regime from a sociological perspective. This analysis is twofold: it explores the social conditions for its emergence and next conceptualizes the political rationality that determines it, and the type of individual subjectivity regulating it. Methodologically, the analysis is developed according to the principles of Foucauldian governmentality studies. The paper is structured in three sections: 1) characterization and analysis of the evolution of the beneficiaries applying for this tax regime; 2) analysis of the emergence of NHR regime within the scope of 2008 financial crisis; and 3) the definition of the political rationality that inspires the regime. We conclude that this is a program conceived according to a neoliberal political rationality, and also a procedure to reproduce such rationality through the promotion of an “economic citizen” model.

Keywords

• neoliberal policy
• Non-Habitual Residents
• socioeconomic analysis
• tax benefits
• tax regime