A progressividade como um instrumento da tributação justa redutora das desigualdades sociais

Abstract

This monograph aims to analyze how Tax Law, in line with constitutional values, can contribute to alleviate the country's social inequality scenario. It seeks to understand the current Brazilian tax system, studying the possible applications of progressivity, as well as the regressive nature of taxes and their contribution to the poor distribution of income. Adopting post-positivism as a theoretical framework and using an essentially descriptive, deductive and critical-dialectical methodology, the aim was to understand the role of progressivity as a reducer of social inequalities.The survey results indicated that: progressivity comes from constitutional values of justice and legal security; progressivity has its origins in combating social inequality and should be treated as a general principle; the principle of progressivity is an apt instrument to realize the fundamental right to Fair Taxation; there is reluctance in the legal system to apply progressivity to all applicable taxes; for political reasons, the Brazilian tax revenue is predominantly regressive, which helps the poor distribution of income; finally, in view of the analysis of the tax reform proposals in progress, it was demonstrated that there will be little change in relation to regressive taxation.