O princípio da solidariedade tributária e o imposto sobre a renda

• Autor(a) principal: Laks, Larissa Rodrigues
• Data de Publicação: 2019
• Tipo de documento: Tese
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_RS
• Texto Completo: http://tede2.pucrs.br/tede2/handle/tede/8846
• topic: Solidariedade; Direitos Fundamentais; Imposto sobre a Renda da Pessoa Física; Tributação e Distribuição de Renda; Desigualdades; Solidarity; Fundamental Rights; Tax on Personal Income; Taxation and Income Redistribution; Inequalities; CIENCIAS SOCIAIS APLICADAS::DIREITO

This thesis studies the application of the principle of solidarity in the sphere of Brazilian tax law, with a particular focus on efficacy and effectiveness of this principle in relation to the Income Tax, seen as a tool for both income redistribution and reduction of social inequalities. By considering the influences of the German school of jurisprudence of values, the instauration of the value approach in our national legal order is addressed, also influenced by the studies of John Rawls and his theory of justice. The sociological and juridical origins of solidarity are approached through studies by Leon Bourgeois, Émile Durkheim, Leon Duguit, Maurice Hauriou and Georges Gurvitch, as well as the process of formation and onsolidation of the solidarist thought in several foreign legal orders and in the Brazilian Constitution, in art. 3º I, which has established the constitutional objective of the Republic of constructing a free, fair and solidarist society. By following a systematic interpretation, and under the influence of Ricardo Lobo’s legacy in Brazil, it has been concluded that this constitutional objective is simultaneously a principle and a juridical value that should guide every juridical interpretation. The principle of solidarity has been one of the support beams of the Social Democratic State in our country, intended to guarantee both human dignity and fundamental rights funded by taxation, in accordance with the fundamental duty of paying taxes as an assumption of citizenship and freedom. This study specifically approaches the potential of the Income Tax and its constitutional-theoretical guidelines, grounded on the principles of isonomy, contributive capacity, and progressivity in terms of possibilities of application, efficacy and effectiveness of the principle of solidarity in taxation. From the work by the French economist Thomas Piketty, a framework is designed by relating the potential of the Income Tax, with a stronger emphasis on tax on personal income and the influence of progressive taxation as a tool to mitigate the high levels of social inequalities currently seen in the world as a result of the exponential increase in capital-generated wealth. In this context, the issue that occasional increases in taxation should also take into account the need for constant comparisons or public choices as to economical equity and efficiency is addressed. The study also approaches the serious levels of social inequalities in Brazil, and concludes that today, in the face of the low levels of progressivity applied to income tax, the existence of different regimes of taxation and various types of exemptions, such as the taxation on dividends, the principle of solidarity, in spite of its juridical efficacy, has reduced levels of effectiveness. Hence, there is an attempt to formulate some proposals towards the construction of a more effectively supportive system that includes higher progressivity of tax rates, and taxation on distributed dividends, considering the sum of income earned by taxpayers and the individual ability to pay.