ABSTRACT
This article aims to identify some problems and research themes that unfold for Brazilian Political Science under the social, political and economic scenario created with the promulgation of the New Fiscal Regime in the country. Through a theoretical research that revisits references from such different matrices as public choice and deliberationism, the centrality of the fiscal dimension to the formation and functioning of democratic regimes is identified. From this premise, we see a homology between tax regimes and political regimes, due to the property that the former have to influence the institutions, public policies, and political interests that occur in the latter. Moreover, the constitutional changes experienced in the logic of Brazilian public finances can be classified as an extreme case of taxation driven by the normative horizon associated with the idea of expansionist austerity. Thus, it is argued that theoretical and empirical research, nowadays particularly common in the Global North, on the tense relationship between budget constraint and democratic politics, find in Brazil an especially conducive environment to conduct.
austerity; new fiscal regime; brazilian Political Science; democratic theory; political economy