ResumoA tributação do imposto sobre a renda das pessoas físicas, além de ser uma importante fonte de arrecadação para os cofres do Estado, pode e deve ser compreendida como um meio para efetivação dos objetivos fundamentais da República. Nessa perspectiva, considerou-se oportuna a elaboração de um estudo com o objetivo de verificar se a progressividade do imposto de renda pessoa física, à luz do princípio da capacidade contributiva, pode configurar como um instrumento de política pública atenuante das desigualdades sociais no Brasil. Para exame do proposto, optou-se por um estudo de cunho qualitativo, com a interpretação e análise dos dados por meio da técnica de pesquisa bibliográfica. O método de abordagem empregado foi o indutivo e o método de procedimento o monográfico. Conclui-se, por conseguinte, que apesar de haver um longo caminho a ser percorrido no sentido de se efetivar a justiça social por intermédio da fiscal no Brasil, a progressividade do imposto sobre a renda das pessoas físicas, fundada no princípio da capacidade contributiva, pode ser vista como um mecanismo de concretização do princípio da igualdade material e, consequentemente, dos objetivos fundamentais do Estado Democrático de Direito, em especial, aqueles que dizem respeito a redução das desigualdades sociais e a melhoria da redistribuição de renda.Palavras-Chave: Capacidade contributiva. Imposto de renda das pessoas físicas. Justiça fiscal. Progressividade. Redução das desigualdades sociais. AbstractThe taxation on personal income, besides being an important source of income for the state, can and should be understood as a mechanism of putting into effect fundamental goals of the Republic. In this perspective, it was considered appropriate the elaboration of a study with the goal of verifying if the progressivity of personal income tax, in light of the principle of the contributory capacity, may configure as an instrument of public policy reducing social inequalities in Brazil. For examination of the proposed, it was opted for a qualitative study, with the interpretation and analysis of data by means of a bibliographic research technique. The method of approach used was the inductive and the method of procedure the monographic. In conclusion, therefore, that even though there is a long way to go in the sense of effecting social justice through the fiscal in Brazil, the progressivity of taxes on personal income, founded on the principle of contributory capacity, may be seen as a mechanism of concretization of the principle of material equality and consequently, of the fundamental goals of a Democratic State, in particular, those that refer to the reduction of social inequality and the improvement of income redistribution.Keywords: Contributory capacity. Personal income tax. Fiscal justice. Progressivity. Reduction of social inequalities.
In contrast to what many people think, the Brazilian State is not characterized as Social. The Republic Constitution defines clearly the economic system as capitalist by considering private property, free initiative, free market competition, and the preservation of the existence of different social classes extremely important; and by establishing a tax system in favors of those who own large incomes and/ or patrimony, mainly the large companies, which, contrasts significantly with the "social function" present throughout the constitutional body. This function allows the implementation of a fairer reality, given the formal impositions of being a "Republic", a "Cooperative federated" entity and a "Democratic State of Law," following the format stablished by the third article. In parallel with the constitutional body, it is noticed the existence of a State which is characterized for being privatized by a neoliberal ideology and for becoming, simultaneously, an autopoietic structure focused on the corporate interests of political and administrative classes that constitute its structure. Regarding the society, it is immersed in the postmodernity values, in selfishness, in individualism and in the pursuit of the type of happiness that is fundamentally based on volatile material goods and ephemeral personal relationships. Such State needs resources to fulfill its original obligations, which must be sought in the pockets of the people who constitute it, seeks its legitimacy based on the principle of solidarity when collecting, managing and applying its values. From these perceptions, it is evident that the Constitution provides sufficient means for the implementation of public policies to seek the effectiveness of social justice. It is also possible to notice that the real obstacles is the State privatization by the neoliberal ideology added to a structure that, aims itself rather than its target public, the Brazilian people, exalting corporatism over the common good. Those obstacles are allied to postmodern values that permeate the society, especially with regard to selfishness, to individualism and to the almost absolute prioritization of happiness pursuit through material goods and superficial personal relationships geared towards economic and financial interests. In order to carry out this article, historical, empirical and inductive methods were used, emphasizing a systemic view of the world of facts and the formal world of constitutional norms.
No momento em que a Revista do Direito da UNISC chega em sua 30ª edição, algumas lembranças vêm à memória afetiva, não só desde o ano do seu primeiro exemplar, em junho de 1994, mas desde minha própria graduação, iniciada em março de 1983, nas Faculdades Integradas de Santa Cruz do Sul -FISC, com aulas no prédio da Rua Coronel Oscar Jost.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.