Justiça tributária a partir do imposto sobre a renda das pessoas físicas no Brasil

Abstract

The present work deals with the theme of tax justice from the Tax on the income of individuals in Brazil. The choice of topic was based on a reflection on the tax injustices in the country. The tax principles there are, among other reasons, to ensure fair taxation, however, in In practice, it is clear that there is no tax justice within the tax system national. In this way, the objective of the work is to understand how such a tax could serve as an effective instrument to promote greater justice tax in the country? To carry out the research, the deductive method was used, through the technique of bibliographic, documentary and jurisprudential research. First, it was about the national tax system in a general sense, addressing its main features. Furthermore, there was talk about the constitutional tax principles, especially those who have a greater relationship with the object of the present research, such as the principle of capacity contributory and isonomy, in addition to bringing a conceptualization referring to the principle of tax justice. Finally, we sought to study aspects of the tax on income on individuals, including making a comparison with the same tax levied in other countries. In this way, it was concluded that the tax on the income of individuals can serve as a means to achieve greater tax justice in Brazil.