The new fiscal sociology: Contributions from a case study of public type to a promising discipline for Brazilian sociology

Abstract

The article aims at contributing to the development of Fiscal Sociology sub-discipline in Brazil. The research is launched from the theoretical premise that the above mentioned field of studies is capable of solving a set of problems linked to the present historical context, under which a new fiscal regime is being implemented by Brazilian government. Based on a casestudy that was unleashed from the public sociology’s perspective, the article points – from the hermetic field of fiscality - to ways and perspectives that are able to allow an encounter between public and academia. This encounter could foster relevant knowledge, which might be suitable to addressing a critical and challenging fiscal context, such as the one Brazil faces in present days.