Progressividade do imposto de renda como instrumento de redução das desigualdades sociais e regionais

AUTOR(ES)
DATA DE PUBLICAÇÃO

2008

RESUMO

This work aims to perform an analysis of the constitutionality of the current Income Taxs progressive rates, and to contribute to the evaluation of the progressive rates as an instrument to reduce Brazilians social and regional inequalities. In this sense, initially, one performs an analysis of the Income Tax progressive rates, as from the Brazilian constitutional reality, framing it within the constitutional principals of isonomy and contributive capacity. Then, it is performed an historical and comparative analysis of the progressive rates in Brazil, to evaluate if Brazilians current progressive rates are above or below the progressive rates applicable in Brazil within the last century, as well as in three selected countries: United States of America, China and Argentina. After this analysis it can be noted that in both historical and compared perspectives, the Income Tax progressive rates are currently low in Brazil. After presenting the possible risks of tax evasion as a result of an income taxs progressivity of citizens with higher income, the income tax progressivity could be associated with the reduction of the indirect taxation on consumption, which would benefit the citizens with lower income. This would lead to a higher access of this parcel of the population to minimal standards of consumption, contributing to reduce the inequalities. this case, one believes that a higher progressivity could contribute to the achievement of the main goals of Brazilian Federative Republic of reduction of social and regional inequalities.

ASSUNTO(S)

capacidade contributiva progressive rates direito reduction of social and regional inequalities redução das desigualdades contributive capacity progressividade

ACESSO AO ARTIGO

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