Assunto em inglês
Progressivity
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Tax reform
3
Progressiveness
2
Ability to Pay
1
Ability to pay
1
Brazil National Tax System
1
Contributory capacity
1
Cumulative taxes
1
Distributional justice
1
Equality
1
Existential minimum
1
Extrafiscal Policy
1
Extrafiscality
1
Extreme inequality
1
Federation
1
Fiscal Federalism
1
IPTU
1
Income Tax
1
Income concentration
1
Inequality
1
Justice
1
Law and function
1
Progressive taxation
1
Progressiveness of taxes
1
Property Tax
1
Selectivity
1
Social Function of Property
1
Social Patrimony inequalities
1
Social Solidarity
1
Social and Democratic State of Law
1
Synthesis function
1
Tax bases
1
Tax equality
1
Tax justice
1
Tax policy
1
Tax system
1
Taxation
1
Taxes
1
This research analyzes the Brazilian Individual Income Tax (IRPF) from the perspective of the principle of tax progressivity. Therefore, the question is: can the IRPF be considered progressive? What are the parameters for progressiveness? Does granting tax benefits on IRPF contribute to reducing social inequalities and promoting tax justice? To answer such questions, the research presents the central ideas of the theory of optimal taxation, the main theoretical basis of the tax policies adopted in developed countries between the 1970s and 1990s, as well as the criticisms that followed it. It also presents recent discussions on the relationship between taxation and income inequality, the tax burden and its composition, the main results of the collection of Income Tax on Individuals (IRPF) between 2010 and 2020 and its analysis through the Calculation of labor income tax, capital and total income tax. The hypothesis raised is that, in the studied period, the tax policies on the IRPF favored the richest and contributed to the increase of income and wealth, social and fiscal inequality in the country.
1