Função tributária e acidentes laborativos: uma análise dos custos transacionais

Abstract

This article analyzes the effects of the Brazilian model of worker protection, from the perspective of economic analysis of law. After reviewing the measures taken by the State in pursuit of that goal, this paper identifies the creation of a punitive system that treats the issue as an individual nature problem. In this context, attentions are focused on the identification of the offender and to restrain him, which can hide deficiencies in the surveillance and prevention of accidents. In this step, the management of the tax instrument takes function to punish the company whose employee has suffered a work accident. After reviewing studies of Ronald Coase, as well as those performed on the field of transaction costs, this article presents points the need for a change in the panorama, which can not be fair with company, nor act to prevent misfortunes. If higher taxation is believed to open the employer´s to the risk of accidents, on the other hand shows that transaction costs may block investments to solve the problem. This relationship between tax and workplace accidents is important to provide better protection to workers and to be fairer to the company.