Tributação justa: a progressividade do imposto sobre a renda e proventos de qualquer natureza em consonância com os princípios constitucionais da isonomia e da capacidade contributiva

Abstract

Considering the main proposal of a fair taxation, the present work discuss the Brazilian income tax focusing on the institute of progressivity. Based on the Rule of Law, the tax system is an important instrument capable of advising the State in its function of reducing social inequalities and improving the distribution of income in the country. Based on the paradigm of the regressive model of the tax system, the present article intends to show the force of progressivity in face of the seek to a fair taxation and its capacity for development within the income tax law. Therefore, the following study highlights the constitutional principles of fairness and ability to pay that ensure and legitimize the need of a fair taxation. Hence, we work on the analysis of the capacity to the income tax develop the institute of progressivity in a better way as well as we developed a brief comparison between Brazilian income tax and foreign ones. The article questions whether the principle of contributory capacity, in line with the progressivity of the income tax, is being applied with maximum efficiency, respecting the principle of isonomy and seeking a fairer taxation. The theoretical framework used in the article is post-positivism, seeking to reestablish a connection between law and ethics. And the methodologies used are bibliographic and dialectical critic.