Análise constitucional da regressividade do sistema tributário brasileiro

• Autor(a) principal: Chaves, George Montgomery Machado
• Data de Publicação: 2021
• Outros Autores: Pedrozo, Pablo Costa
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório do Centro Universitário Braz Cubas
• Texto Completo: https://repositorio.cruzeirodosul.edu.br/handle/123456789/2765
• topic: Sistema tributário; Progressividade; Regressividade; 6.01.00.00-1 Direito

This paper aims to analyze the constitutionality of the Brazilian tax system regressive effect. As a large amount of the taxation comes from regressive taxes, the rich pay less tax than the poorest population, in proportion to their income. This situation prevents the fulfillment of the fundamental Republican objectives of aiming for a fair and solidary society, and for the reduction of social inequalities. To carry out the analysis, the precedents of the Federal Supreme Court related to the subject, preferably with thesis of general repercussion, were selected and divided into two categories. The first concerns affirmative decisions, which refer to direct taxes and promote tax progressivity. The second corresponds to non-affirmative judgments, referring to indirect taxes that reinforce the regressive effect of the national tax system. Several decisions related to indirect taxes were also identified that, in reality, mitigate the regressive effect. The results indicate that the Constitutional Court has been working towards the progressivity of the national tax system. As for affirmative jurisprudence, an evolution of its understanding was identified in the sense of raising the list of progressive direct taxes. With regard to non-affirmative precedents and their mitigations, there is a reduction in the regressive effect, since the number of decisions referring to indirect taxes that reduce the regressive effect is greater than that of nonaffirmative jurisprudence.