THE CONSTITUTIONAL PRINCIPLE OF CONTRIBUTION CAPACITY COMPARED TO THE REGRESSIVITY OF INDIVIDUAL INCOME TAX

Detalhes bibliográficos
Autor(a) principal: FRIGOTTO, SABRINA
Data de Publicação: 2024
Outros Autores: HÜLSE, LEVI, MARTINS, ANDERSON ANTÔNIO MATTOS
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Pensamento Jurídico
Texto Completo: https://ojs.unialfa.com.br/index.php/pensamentojuridico/article/view/801
Resumo: This study aims to analyze the tax burden imposed on the Brazilian middle class. To develop the research, the following problem situation was outlined: if one of the objectives of taxation is the redistribution of income aiming at social justice, why is taxation of the middle class still so high? The general objective is to demonstrate the burden faced by the average citizen due to the high tax burden. Brazil faces serious social problems, such as hunger, which is characteristic of emerging countries. In this context, the high tax burden, similar to that in developed countries, does not match the Brazilian reality. Furthermore, taxation affects not only the collective, but also the individual scope of each person, making reflection on Income Tax and its impacts crucial, especially for middle-class citizens. The study will be carried out using a deductive approach, with a qualitative nature and an exploratory bibliographical research. Income Tax is a federal tax that is levied on the taxpayer's wealth increaseand is the subject of debates about its progressive table, which ends up burdening the lives of the Brazilian middle and lower middle class.
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spelling THE CONSTITUTIONAL PRINCIPLE OF CONTRIBUTION CAPACITY COMPARED TO THE REGRESSIVITY OF INDIVIDUAL INCOME TAXO PRINCÍPIO CONSTITUCIONAL DA CAPACIDADE CONTRIBUTIVA FRENTE AO CARÁTER REGRESSIVO DO IMPOSTO DE RENDA PESSOA FÍSICAimposto de rendatabela progressivajustiça socialcapacidade contributivaincome taxprogressive chartsocial justicecontributory capacityThis study aims to analyze the tax burden imposed on the Brazilian middle class. To develop the research, the following problem situation was outlined: if one of the objectives of taxation is the redistribution of income aiming at social justice, why is taxation of the middle class still so high? The general objective is to demonstrate the burden faced by the average citizen due to the high tax burden. Brazil faces serious social problems, such as hunger, which is characteristic of emerging countries. In this context, the high tax burden, similar to that in developed countries, does not match the Brazilian reality. Furthermore, taxation affects not only the collective, but also the individual scope of each person, making reflection on Income Tax and its impacts crucial, especially for middle-class citizens. The study will be carried out using a deductive approach, with a qualitative nature and an exploratory bibliographical research. Income Tax is a federal tax that is levied on the taxpayer's wealth increaseand is the subject of debates about its progressive table, which ends up burdening the lives of the Brazilian middle and lower middle class.Este estudo visa analisar a carga tributária imposta à classe média brasileira. Para desenvolver a pesquisa traçou-se a seguinte situação problema: se um dos objetivos da tributação é a redistribuição de renda visando a justiça social, por que ainda é tão alta a tributação da classe média? O objetivo geral é demonstrar aonerosidade enfrentada pelo cidadão médio devido à elevada carga tributária. O Brasil enfrenta sérios problemas sociais, como a fome, o que é característico dos países emergentes. Nesse contexto, a alta carga tributária, semelhante à de países desenvolvidos, não condiz com a realidade brasileira. Além disso, a tributação afeta não apenas o coletivo, mas também o âmbito individual de cada pessoa, tornando crucial a reflexão sobre o Imposto de Renda e seus impactos, especialmente para os cidadãos de classe média. O estudo será realizado por meio de uma abordagem dedutiva, com natureza qualitativa e uma pesquisa bibliográfica exploratória. O Imposto de Renda é um tributo federal que incide sobre o acréscimo patrimonial do contribuinte e é alvo de debates sobre sua tabela progressiva, que acaba por onerar a vida da classe média e média baixa brasileira.Revista Pensamento Jurídico2024-03-27info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://ojs.unialfa.com.br/index.php/pensamentojuridico/article/view/801Revista Pensamento Jurídico; v. 17 n. 3 (2023); 311-3322447-85712238-944Xreponame:Revista Pensamento Jurídicoinstname:Faculdade Autônoma de Direito (FADISP)instacron:FADISPporhttps://ojs.unialfa.com.br/index.php/pensamentojuridico/article/view/801/677Copyright (c) 2024 SABRINA FRIGOTTO, LEVI HÜLSE, ANDERSON ANTÔNIO MATTOS MARTINShttps://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessFRIGOTTO, SABRINAHÜLSE, LEVIMARTINS, ANDERSON ANTÔNIO MATTOS2024-03-27T21:45:39Zoai:ojs2.ojs.unialfa.com.br:article/801Revistahttps://fadisp.com.br/revista/ojs/index.php/pensamentojuridico/indexPUBhttps://fadisp.com.br/revista/ojs/index.php/pensamentojuridico/oairevistapensamentojuridico@unialfa.com.br ||2447-85712238-944Xopendoar:2024-03-27T21:45:39Revista Pensamento Jurídico - Faculdade Autônoma de Direito (FADISP)false
dc.title.none.fl_str_mv THE CONSTITUTIONAL PRINCIPLE OF CONTRIBUTION CAPACITY COMPARED TO THE REGRESSIVITY OF INDIVIDUAL INCOME TAX
O PRINCÍPIO CONSTITUCIONAL DA CAPACIDADE CONTRIBUTIVA FRENTE AO CARÁTER REGRESSIVO DO IMPOSTO DE RENDA PESSOA FÍSICA
title THE CONSTITUTIONAL PRINCIPLE OF CONTRIBUTION CAPACITY COMPARED TO THE REGRESSIVITY OF INDIVIDUAL INCOME TAX
spellingShingle THE CONSTITUTIONAL PRINCIPLE OF CONTRIBUTION CAPACITY COMPARED TO THE REGRESSIVITY OF INDIVIDUAL INCOME TAX
FRIGOTTO, SABRINA
imposto de renda
tabela progressiva
justiça social
capacidade contributiva
income tax
progressive chart
social justice
contributory capacity
title_short THE CONSTITUTIONAL PRINCIPLE OF CONTRIBUTION CAPACITY COMPARED TO THE REGRESSIVITY OF INDIVIDUAL INCOME TAX
title_full THE CONSTITUTIONAL PRINCIPLE OF CONTRIBUTION CAPACITY COMPARED TO THE REGRESSIVITY OF INDIVIDUAL INCOME TAX
title_fullStr THE CONSTITUTIONAL PRINCIPLE OF CONTRIBUTION CAPACITY COMPARED TO THE REGRESSIVITY OF INDIVIDUAL INCOME TAX
title_full_unstemmed THE CONSTITUTIONAL PRINCIPLE OF CONTRIBUTION CAPACITY COMPARED TO THE REGRESSIVITY OF INDIVIDUAL INCOME TAX
title_sort THE CONSTITUTIONAL PRINCIPLE OF CONTRIBUTION CAPACITY COMPARED TO THE REGRESSIVITY OF INDIVIDUAL INCOME TAX
author FRIGOTTO, SABRINA
author_facet FRIGOTTO, SABRINA
HÜLSE, LEVI
MARTINS, ANDERSON ANTÔNIO MATTOS
author_role author
author2 HÜLSE, LEVI
MARTINS, ANDERSON ANTÔNIO MATTOS
author2_role author
author
dc.contributor.author.fl_str_mv FRIGOTTO, SABRINA
HÜLSE, LEVI
MARTINS, ANDERSON ANTÔNIO MATTOS
dc.subject.por.fl_str_mv imposto de renda
tabela progressiva
justiça social
capacidade contributiva
income tax
progressive chart
social justice
contributory capacity
topic imposto de renda
tabela progressiva
justiça social
capacidade contributiva
income tax
progressive chart
social justice
contributory capacity
description This study aims to analyze the tax burden imposed on the Brazilian middle class. To develop the research, the following problem situation was outlined: if one of the objectives of taxation is the redistribution of income aiming at social justice, why is taxation of the middle class still so high? The general objective is to demonstrate the burden faced by the average citizen due to the high tax burden. Brazil faces serious social problems, such as hunger, which is characteristic of emerging countries. In this context, the high tax burden, similar to that in developed countries, does not match the Brazilian reality. Furthermore, taxation affects not only the collective, but also the individual scope of each person, making reflection on Income Tax and its impacts crucial, especially for middle-class citizens. The study will be carried out using a deductive approach, with a qualitative nature and an exploratory bibliographical research. Income Tax is a federal tax that is levied on the taxpayer's wealth increaseand is the subject of debates about its progressive table, which ends up burdening the lives of the Brazilian middle and lower middle class.
publishDate 2024
dc.date.none.fl_str_mv 2024-03-27
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artigo avaliado pelos Pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ojs.unialfa.com.br/index.php/pensamentojuridico/article/view/801
url https://ojs.unialfa.com.br/index.php/pensamentojuridico/article/view/801
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojs.unialfa.com.br/index.php/pensamentojuridico/article/view/801/677
dc.rights.driver.fl_str_mv Copyright (c) 2024 SABRINA FRIGOTTO, LEVI HÜLSE, ANDERSON ANTÔNIO MATTOS MARTINS
https://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2024 SABRINA FRIGOTTO, LEVI HÜLSE, ANDERSON ANTÔNIO MATTOS MARTINS
https://creativecommons.org/licenses/by-nc-sa/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Revista Pensamento Jurídico
publisher.none.fl_str_mv Revista Pensamento Jurídico
dc.source.none.fl_str_mv Revista Pensamento Jurídico; v. 17 n. 3 (2023); 311-332
2447-8571
2238-944X
reponame:Revista Pensamento Jurídico
instname:Faculdade Autônoma de Direito (FADISP)
instacron:FADISP
instname_str Faculdade Autônoma de Direito (FADISP)
instacron_str FADISP
institution FADISP
reponame_str Revista Pensamento Jurídico
collection Revista Pensamento Jurídico
repository.name.fl_str_mv Revista Pensamento Jurídico - Faculdade Autônoma de Direito (FADISP)
repository.mail.fl_str_mv revistapensamentojuridico@unialfa.com.br ||
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