Análise da capacidade contributiva no IRPF

• Autor(a) principal: Alvarez, Thais Simighini
• Data de Publicação: 2022
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/32035
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Direito tributário; Capacidade contributiva; Imposto de renda da pessoa física; Mínimo existencial; Tabela progressiva; Tax law; Contributory capacity; Personal income tax; Existential minimum; Progressive table

This course conclusion work presents as scope an immersion in tax law and Brazilian constitutional law, seeking to satisfy a critical study regarding the principle of contributory capacity in relation to the Personal Income Tax (IRPF). To do so, the analysis of the aforementioned tax will be analyzed in the perspective of its calculation basis and rates, compared to the suitability and economic viability of the taxpayers. In this way, it will be verified, based on its historical phenomenon and the matrix rule of tax incidence, the adequacy of the ranges established in the most recent annual progressive tables of the IRPF based on the variation of the average income of Brazilians in recent years. It is proposed to face the problem about the “deficiency” in the adjustment of the valuation parameters of the IRPF that would not have followed the evolution of inflation and the minimum wage; therefore, a certain portion of the population that should have resided in the exemption band became “taxpayer”. It is extremely important to point out: with regard to the informing principle of ability to pay, it is crucial to identify, in the specific case, the feasibility of the taxpayer to bear the tax obligation without resulting in the sacrifice of the indispensable. From this, the importance of the chosen topic can be inferred, since, by revealing the lag in the adjustment of IRPF values in the face of the salary floor and current inflation, a violation of the vital minimum is illuminated. The contributory capacity finds its limit when the required tax burden is unreasonable and begins to emanate confiscatory effects, bringing social harm and damage to the most diverse spheres of fundamental rights, among them: life and property. Therefore, we seek to explain a mismatch of the current incidence of the IRPF with regard to the economic capacity of numerous taxpayers; as well as a transgression to the dignity of the human person, a value that guides the constitutional regime of the Democratic State of Law