Justiça fiscal a (in)eficácia do princípio da capacidade contributiva no sistema tributário brasileiro

Abstract

The present work has as its object the analysis the principles of tax justicy, mainly the principle of contributory capacity, seeking not to create a critical opinion about the Brazilian tax system, but also to find ways to carry out the Tax Justice, as a constitutional end. . Assuming that the principle of contributory capacity must ensure that tax burdens are distributed according to the possibilities of each citizen, acting as a basis for effective tax justice, or the central problem of the study is as follows: as the current model can taxation generate (in) effectiveness of the principle of contributory capacity to Brazilians? This is a qualitative research, carried out using the deductive approach method, where data were compiled in order to verify whether the current taxation profile fits the concepts of tax justice, using articles from journals, statistics and bibliographic material from students in the field, found in books, electronic media and specialized websites, as well as legal analysis. The study begins the analysis of the principles of tax justice, in particular or by contributory capacity, as well as its subprinciples, which are progressivity, proportionality, personification and selective. Soon after, a descriptive study of the collection profile of the Brazilian tax system was carried out. Finally, a survey completed with a national tax burden is regressive due to indirect taxation, predominantly on consumption, combined with inconsistencies in direct taxation such as a lag in the income tax progressivity table, inequality in the IPTU or IPTU, not an IGF institution, among others. In addition, the role of the Judiciary in solving problems was also addressed, concluding that this may be the main one, through constitutionality control. Finally, it was studied as proposals for tax reform that are in progress in the National Congress, as which demonstrate which are less difficult to apply to the regression of the tax burden and to the implementation of the principle of contributory capacity. Thus, some proposals for solutions that improve the problem were introduced, such as increasing progressivity through updating the IR table, as well as changing the preponderance of the base of incidence of goods and services for income.