Beneficient Entities: challenges to the social control in the confrontation of the privatization of public

Abstract

This article results of our reflections, through the Group of Studies, Research and Assessorship in Social Politics (GEAPS), concerning the debate on the beneficient entities of social assistance, the fiscal exemptions/ welfare destined to them and the persistence of the culture of private deliberation on the execution of these public resources. In this perspective, we rescue the process of construction of the hegemony of the private neoliberal culture, in Brazil, with prominence for the Managing Plan of the State Device Reformation and for the regulation of the Third Sector, in the years of 1990, as strategies of (re) privatization of the public and (re)philantropic process of the social matter. Our argument evidences, in this context, the fiscal relevancy of the quarrel on the beneficient entities and exemptions in urgent guideline for the social control, in the confrontation of the privatization of the public, in Brazil.