A carregar...
Publicação
Rir com os impostos : por uma humorologia fiscal
| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 22.88 MB | Adobe PDF |
Orientador(es)
Resumo(s)
Este estudo enquadra-se no âmbito da sociologia do humor e da sociologia fiscal. Pretende ser uma reflexão crítica sobre as diversas formas de representação humorística da ação governativa, em matéria de fiscalidade. Tem como suporte as teorias do humor e do riso, na tentativa de um maior esclarecimento, através do humor, das relações que se estabelecem entre o Estado, o imposto e a sociedade, com recurso a uma metodologia qualitativa. Partimos do estudo de um conjunto de contributos humorísticos de vários autores, que podem ser considerados como parte integrante do que Mahadev Apte (1988) designou por “humorologia”. Entendemos porém que, neste trabalho, resultante da conjugação de fenómenos humorísticos com fenómenos fiscais, seria oportuno procedermos à criação de um novo conceito que designámos por “humorologia fiscal”. Se os impostos acompanham o indivíduo desde o seu nascimento até à sua morte, o humor ora transgride ora suspende os códigos discursivos sociais, éticos e morais, subvertendo assim, pelo riso e pela ironia, a ordem estabelecida. Neste cruzamento de olhares entre o humor e os impostos, ocupam lugar central a sátira, o riso e a ironia, elementos que integram a cultura, a cultura fiscal, a ética e a confiança (ou desconfiança) entre o “eu” e os “outros”, assim como nas instituições do Estado. Os três pilares fundamentais que estruturam o trabalho empírico desta investigação têm, como denominador comum, a conjugação de elementos humorísticos e fiscais em momentos de incerteza. São eles: as caricaturas de Rafael Bordalo Pinheiro, alguns fragmentos do teatro de revista e alguns cartoons de Luís Afonso.
This study fits into the sociology of humor and fiscal sociology. It is intended to be a critical reflection on the various forms of humorous representation of government action in tax matters. It is supported by the theories of humor and laughter, in an attempt to clarify, through humor, the relations that are established between the state, the tax and society, using a qualitative methodology. We start by studying a set of humorous contributions from various authors, which can be considered as an integral part of what Mahadev Apte (1988) called “humorology”. However, we understand that in this work, resulting from the combination of humorous and fiscal phenomena, it would be opportune to create a new concept that we called “fiscal humorology”. If taxes accompany the individual from birth to death, humor sometimes transgresses, sometimes suspends social, ethical, and moral discursive codes, thereby subverting, by laughter and irony, the established order. In this intersection of looks between humor and taxes, satire, laughter and irony occupy a central place, being elements that integrate culture, fiscal culture, ethics and trust (or distrust) between the “I” and the “ others, ”as well as state institutions. The three fundamental pillars that structure the empirical work of this research have as their common denominator the combination of humorous and fiscal elements in moments of uncertainty. They are: the caricatures of Rafael Bordalo Pinheiro, some fragments of the “revista” type of theater and some cartoons of Luís Afonso.
This study fits into the sociology of humor and fiscal sociology. It is intended to be a critical reflection on the various forms of humorous representation of government action in tax matters. It is supported by the theories of humor and laughter, in an attempt to clarify, through humor, the relations that are established between the state, the tax and society, using a qualitative methodology. We start by studying a set of humorous contributions from various authors, which can be considered as an integral part of what Mahadev Apte (1988) called “humorology”. However, we understand that in this work, resulting from the combination of humorous and fiscal phenomena, it would be opportune to create a new concept that we called “fiscal humorology”. If taxes accompany the individual from birth to death, humor sometimes transgresses, sometimes suspends social, ethical, and moral discursive codes, thereby subverting, by laughter and irony, the established order. In this intersection of looks between humor and taxes, satire, laughter and irony occupy a central place, being elements that integrate culture, fiscal culture, ethics and trust (or distrust) between the “I” and the “ others, ”as well as state institutions. The three fundamental pillars that structure the empirical work of this research have as their common denominator the combination of humorous and fiscal elements in moments of uncertainty. They are: the caricatures of Rafael Bordalo Pinheiro, some fragments of the “revista” type of theater and some cartoons of Luís Afonso.
Descrição
Doutoramento em Sociologia Económica e Organizações
Palavras-chave
Caricatura cartoon cultura fiscal humor impostos Caricature Tax Culture Tax
Contexto Educativo
Citação
Soares, Domitília D´Assunção Batista Diogo Pires (2020). "Rir com os impostos: por uma humorologia fiscal". Tese de Doutoramento, Universidade de Lisboa. Instituto Superior de Economia e Gestão.
Editora
Instituto Superior de Economia e Gestão