Reparation of the black population through taxation – 07/05/2023 – Cida Bento

The series of manifestations from the progressive field that has been taking place in the discussion on the reform of the national tax system is welcome. There are dozens of institutions, organizations and collectives that stand in favor of a healthy, sustainable and solidary tax reform (Tax Reform 3S).

Manifestoes and technical notes have been released highlighting the advances and challenges of the proposals under discussion in Parliament. Representatives of these organizations and collectives participated in the public hearing organized by the tax reform working group in the Chamber of Deputies, taking a position in favor of a tax system that is more progressive and committed to socio-environmental development, as well as sensitive to racial and gender inequalities.

With regard more specifically to the racial agenda, there are groups that endorse the general position of the 3S Reform, adding that the Brazilian tax system must also be committed to historical reparation for the black population.

In this sense, on June 29, a group of black social movement entities launched a campaign in favor of an anti-racist tax reform. In this same direction, a group of social and union organizations are organizing a cycle of virtual debates “Fair Taxation, Historic Reparation”, which will take place from July 11th to 13th.

Reparation concerns the correction of an error, a crime, an injustice committed against social groups. As Eliane Barbosa reminds us, in a book to be released in the coming days, “in international law, the notion of reparation includes a set of steps aimed at re-establishing relations between two groups, one of which victimized the other”.

In this perspective, they include everything from symbolic actions, such as apologies, which act as proof of recognition of moral and material damage caused, to more concrete actions, in the sense of economic refunds, in the form of financial resources or services, which aim to restore material damage perpetrated”.

Why should the Brazilian State and society be committed to repairing the black portion of the population?

First, because of a moral duty, to recognize the evil that was done with the violence of enslavement and that continues to occur through the daily and diverse violence that the black population faces in the territories to which it was pushed, in the lack of decent housing, in the lack of social, political, cultural and economic opportunities, in dealing with the armed wing of the State, in the mass incarceration of young black people.

Then because, during these almost 150 years that separate us from the so-called “Abolition”, Brazilian society and the State have not been able to provide this part of the population with opportunities to conquer what is due and constantly promised: freedom, emancipation, equality, fraternity. The black portion of the population, the majority in the country, remains in a situation of great disadvantages, mainly in the economic field, which means terrible living conditions.

Why make amends through taxation? It is worth mentioning here that, if on the one hand the black population has the duty to pay taxes like other Brazilian population segments, on the other hand it is a population that has the right to reparation.

That is, in the relationship that black people establish with the State, they figure both as a creditor of the State, since there is material reparation to be made, but also as a debtor, in the tax relationship.

The State also occupies these two places: creditor in the tax relationship and debtor of reparation. This is how we defend that the national tax system dialogues with this reality, creating incentive mechanisms for the black population.

This column was written in partnership with Eliane Barbosa da Conceição (professor at FGV-EPPG/MIR).

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