A matriz tributária brasileira e o princípio da capacidade contributiva

• Ano de defesa: 2022
• Autor(a) principal: Passos, Irapuan de Souza
• Orientador(a): Valle, Maurício Dalri Timm do
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Católica de Brasília
• Programa de Pós-Graduação: Programa Stricto Sensu em Direito
• Departamento: Escola de Humanidades, Negócios e Direito
• País: Brasil
• Palavras-chave em Português: Equidade; Justiça tributária; Imposto de renda; Capacidade contributiva; Progressividade tributária
• Palavras-chave em Inglês: Contributory capacity; Tax progressivity; Income tax; Tax justice; Fairness
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://bdtd.ucb.br:8443/jspui/handle/tede/3088

Considering the Constitution of 1988 to point as the foundation of the Republic, among others, the dignity of the human person; as its fundamental objectives, among others, the construction of a free, fair and solidary society; the eradication of poverty and marginalization, and the reduction of social and regional inequalities; and the promotion of the good of all, and considering its commandment that all tax exaction must be restricted to the economic capacity that each subject demonstrates to support it, this work proposes to assess in the infraconstitutional tax legislation how aligned the Brazilian Tax Matrix with the Principle of Contribution Capacity has been shown. In order to do so, as they also have the function of protecting the taxpayer from excessive taxation, it is investigated, in terms of tax competences, the respect by political powers to what the constituent determined in its exhaustive distribution, from which the practice by the Union of centralization of resources through the institution of contributions and, at the same time, the emptying, through the concession of tax benefits, of the collection of shared taxes. Cumulatively, the criteria for sharing intergovernmental transfers did not appear to be in line with federal equity. Object of gauging as to its compliance with the principle under study also taxation on consumption and taxation on income, it was found, regarding the first, despite its high regressivity, preponderant participation in the Brazilian collection base and inefficiency in the rate selectivity; As for the Income Tax, the fact that it has cooled is obvious, revealing itself to be an instrument at the service of protecting large incomes from Capital. Furthermore, it can be concluded that, despite the zeal of the Constituent Assembly in the elaboration of a Charter to privilege the values that it embeds in its initial articles, and in others, distributed throughout its text, this has not been the lighthouse to guide the infraconstitutional legislators.