Inequalities on Tax Effort of Personal Income Tax

Detalhes bibliográficos
Autor(a) principal: Catarino, João Ricardo
Data de Publicação: 2017
Outros Autores: Moraes Soares, Ricardo
Tipo de documento: Artigo
Idioma: por
Título da fonte: Sequência (Florianópolis. Online)
Texto Completo: https://periodicos.ufsc.br/index.php/sequencia/article/view/2177-7055.2017v38n76p37
Resumo: Fairness is the underlying general idea of tax systems regarding the tax burden, and the redistribution of wealth in order to reduce inequalities. The principles of equitable distribution of tax burden, the tax equality and progressive income taxation are considered very relevant to the compliance of the tax policy as far as the reduction the income disparities is concerned. This research deals with the distribution of the tax effort of the Portuguese and seeks to demonstrate that the distribution of tax burden is not fair nor corresponds to the declared income levels. It demonstrates that inequalities in income distribution have worsened. The findings of this study can show verifiable possible trends in other countries, including Brazil.
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spelling Inequalities on Tax Effort of Personal Income TaxDesigualdades de esforço fiscal no imposto de renda das Pessoas FísicasFairness is the underlying general idea of tax systems regarding the tax burden, and the redistribution of wealth in order to reduce inequalities. The principles of equitable distribution of tax burden, the tax equality and progressive income taxation are considered very relevant to the compliance of the tax policy as far as the reduction the income disparities is concerned. This research deals with the distribution of the tax effort of the Portuguese and seeks to demonstrate that the distribution of tax burden is not fair nor corresponds to the declared income levels. It demonstrates that inequalities in income distribution have worsened. The findings of this study can show verifiable possible trends in other countries, including Brazil.Os sistemas tributários endossam a ideia da justiça na repartição do imposto e na diminuição das desigualdades na distribuição da riqueza pelo imposto de renda. Várias pesquisas defendem que a política tributária deve realizar uma redistribuição da renda mais justa, compatível com a ideia de justiça social, a equidade, a igualdade e a progressividade do imposto. Esta pesquisa demonstra que essa repartição do esforço fiscal no imposto de renda português não é justa nem atende aos níveis de renda. E que as desigualdades se têm agravado. As conclusões evidenciam tendências verificáveis eventualmente noutros países, nomeadamente no Brasil.Universidade Federal de Santa Catarina2017-09-20info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufsc.br/index.php/sequencia/article/view/2177-7055.2017v38n76p3710.5007/2177-7055.2017v38n76p37Seqüência - Legal and Political Studies; Vol. 38 No. 76 (2017); 37-68Revista Seqüência: Estudos Jurídicos e Políticos; Vol. 38 Núm. 76 (2017); 37-68Seqüência Estudos Jurídicos e Políticos; v. 38 n. 76 (2017); 37-682177-70550101-9562reponame:Sequência (Florianópolis. Online)instname:Universidade Federal de Santa Catarina (UFSC)instacron:UFSCporhttps://periodicos.ufsc.br/index.php/sequencia/article/view/2177-7055.2017v38n76p37/34867Copyright (c) 2017 Seqüência: Estudos Jurídicos e Políticosinfo:eu-repo/semantics/openAccessCatarino, João RicardoMoraes Soares, Ricardo2017-12-18T10:41:38Zoai:periodicos.ufsc.br:article/42176Revistahttps://periodicos.ufsc.br/index.php/sequenciaPUBhttps://periodicos.ufsc.br/index.php/sequencia/oai||sequencia@funjab.ufsc.br2177-70550101-9562opendoar:2022-11-21T11:35:00.450281Sequência (Florianópolis. Online) - Universidade Federal de Santa Catarina (UFSC)true
dc.title.none.fl_str_mv Inequalities on Tax Effort of Personal Income Tax
Desigualdades de esforço fiscal no imposto de renda das Pessoas Físicas
title Inequalities on Tax Effort of Personal Income Tax
spellingShingle Inequalities on Tax Effort of Personal Income Tax
Catarino, João Ricardo
title_short Inequalities on Tax Effort of Personal Income Tax
title_full Inequalities on Tax Effort of Personal Income Tax
title_fullStr Inequalities on Tax Effort of Personal Income Tax
title_full_unstemmed Inequalities on Tax Effort of Personal Income Tax
title_sort Inequalities on Tax Effort of Personal Income Tax
author Catarino, João Ricardo
author_facet Catarino, João Ricardo
Moraes Soares, Ricardo
author_role author
author2 Moraes Soares, Ricardo
author2_role author
dc.contributor.author.fl_str_mv Catarino, João Ricardo
Moraes Soares, Ricardo
description Fairness is the underlying general idea of tax systems regarding the tax burden, and the redistribution of wealth in order to reduce inequalities. The principles of equitable distribution of tax burden, the tax equality and progressive income taxation are considered very relevant to the compliance of the tax policy as far as the reduction the income disparities is concerned. This research deals with the distribution of the tax effort of the Portuguese and seeks to demonstrate that the distribution of tax burden is not fair nor corresponds to the declared income levels. It demonstrates that inequalities in income distribution have worsened. The findings of this study can show verifiable possible trends in other countries, including Brazil.
publishDate 2017
dc.date.none.fl_str_mv 2017-09-20
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.ufsc.br/index.php/sequencia/article/view/2177-7055.2017v38n76p37
10.5007/2177-7055.2017v38n76p37
url https://periodicos.ufsc.br/index.php/sequencia/article/view/2177-7055.2017v38n76p37
identifier_str_mv 10.5007/2177-7055.2017v38n76p37
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufsc.br/index.php/sequencia/article/view/2177-7055.2017v38n76p37/34867
dc.rights.driver.fl_str_mv Copyright (c) 2017 Seqüência: Estudos Jurídicos e Políticos
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2017 Seqüência: Estudos Jurídicos e Políticos
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Federal de Santa Catarina
publisher.none.fl_str_mv Universidade Federal de Santa Catarina
dc.source.none.fl_str_mv Seqüência - Legal and Political Studies; Vol. 38 No. 76 (2017); 37-68
Revista Seqüência: Estudos Jurídicos e Políticos; Vol. 38 Núm. 76 (2017); 37-68
Seqüência Estudos Jurídicos e Políticos; v. 38 n. 76 (2017); 37-68
2177-7055
0101-9562
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reponame_str Sequência (Florianópolis. Online)
collection Sequência (Florianópolis. Online)
repository.name.fl_str_mv Sequência (Florianópolis. Online) - Universidade Federal de Santa Catarina (UFSC)
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