O princípio da capacidade contributiva e o direito de deduzir integralmente os gastos com medicamentos de doenças crônicas da base de cálculo do imposto sobre a renda

• Autor(a) principal: Luna, Marcela Magno de
• Data de Publicação: 2024
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/42442
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Capacidade contributiva; Doenças crônicas; Imposto sobre renda de pessoa física; Capacity to contribute; Chronic diseases; Personal income tax

Introduction: The principle of ability to pay is one of the foundations of the tax system. Aim: To understand if the Capacity to Contribute of individuals with chronic diseases is closely linked to the incidence of PIT (Personal Income Tax) with the exclusion of medicines purchased by the taxpayer from the PIT tax base. Among the justifications for this research is the belief that this work may contribute to the academic discussion and social debate on fair and equitable tax policies. Method: Regarding the theoretical-methodological aspects, this qualitative approach research is a literature review, but also documentary research, as it not only encompasses books, theses, and dissertations but also produces its discussion based on the analysis of documents such as judgments and decisions. Results: That the right to deductibility of medicines for chronic diseases is intimately linked to the protection of the right to life and the guarantee of access to essential treatments for those in need, and that, therefore, both the aspect of human dignity and the principle of capacity to contribute must be considered. Discussion: Taxpayers affected by chronic diseases and with the lack of full deduction of these expenses from the calculation basis of the income tax, violates the principle of ability to pay, and the concept of income and new wealth