Da progressividade tributária à luz dos princípios consagrados na Constituição Federal de 1988

AUTOR(ES)
DATA DE PUBLICAÇÃO

2009

RESUMO

The present work aims to study the phenomenon of the progressive taxation in view of the Brazilian statutory law. In our work we will focus on studying the text of the Brazilian Constitution of 1988 and its several connections with the progressive taxation. In effect, not only has the Brazilian Constitution of 1988 ruled the taxation with an unseen details in comparison to any previous constitutions, but also brought a extended list of guarantees and human rights, including the determination of essential purposes to be prosecuted by the legislator, the political and the public administrator. In this context, it is worth mentioning, for their connection to the progressive taxation, the rules of equality, ability-to-pay, personal taxation, non-confiscatory taxation, protection of property and freedom of enterprise, as well as the fundamental objective of eradicating poverty and marginalization and reducing social and regional inequalities. On the other hand, it is important to consider the economic and politic theories that justifies and sustain the progressive taxation. In this sense, being the statutory law a mere instrument to pursue the ends considered relevant to the society, by means of its representatives, it is necessary to verify the reason of the progressive taxation under the economic and political perspective, to understand the objectives pursued with its adoption (or not) by the legislator. In addition, the intention of the present work is to analyze the progressive taxation not only for income tax or real estate tax purposes, whose progression are expressly established in the Constitution, but also for all other taxes, including the public fees (taxas) and contributions. Finally, we must not forget the discussions about the issue that have took place in the courts, especially in the Supreme Court, which has also written a Stare decisis on the subject (Rule 668). Once considered all the criteria mentioned above, the results to be achieved are the identification of the possibilities and limits of progressive taxation in the Federal Constitution of 1988, both with regard to taxes, as for other species

ASSUNTO(S)

progressividade equality capacidade contributiva (direito tributario) -- brasil imposto progressivo -- brasil direito ability-to-pay brasil [constituicao (1988)] progressive taxation isonomia

ACESSO AO ARTIGO

Documentos Relacionados