John Rawls' Theory of Justice and the system of progressive rates in personal income taxation in Brazil and Portugal

Detalhes bibliográficos
Autor(a) principal: Baltazar, Antônio Henrique Lindemberg
Data de Publicação: 2024
Outros Autores: Catarino, João Ricardo
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista de Direito
Texto Completo: https://periodicos.ufv.br/revistadir/article/view/17055
Resumo: This study aims to present an investigative review of John Rawls' Theory of Justice and, from this perspective, reflect upon the personal income taxation system in Brazil and in Portugal, seeking to establish its main characteristics and potential difficulties in creating a fairer tax system. The analysis of Rawlsian theory, as well as the presentation of its most significant critiques, particularly concerning the construction of a fair tax system, allows for an understanding of the foundations upon which a personal income taxation system should be built. In this context, the recommendations of the OECD, presented in this study, may serve as an important starting point.
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spelling John Rawls' Theory of Justice and the system of progressive rates in personal income taxation in Brazil and PortugalA Teoria da Justiça de John Rawls e o sistema de alíquotas progressivas na tributação da renda das pessoas físicas no Brasil e em PortugalTheory of JusticePersonal Income Taxation.EquityTax Redistribution.Teoria da JustiçaTributação da Renda das pessoas físicasEquidadeRedistributividadeThis study aims to present an investigative review of John Rawls' Theory of Justice and, from this perspective, reflect upon the personal income taxation system in Brazil and in Portugal, seeking to establish its main characteristics and potential difficulties in creating a fairer tax system. The analysis of Rawlsian theory, as well as the presentation of its most significant critiques, particularly concerning the construction of a fair tax system, allows for an understanding of the foundations upon which a personal income taxation system should be built. In this context, the recommendations of the OECD, presented in this study, may serve as an important starting point.Este estudo tem como objetivo apresentar uma recensão investigativa sobre a Teoria da Justiça de John Rawls, assim como, a partir dessa perspectiva, refletir sobre o sistema de tributação da renda das pessoas físicas no Brasil e em Portugal, procurando assentar suas características principais e possíveis dificuldades na construção de um sistema fiscal mais justo. A análise da teoria rawlsiana, assim como a exposição de suas críticas mais contundentes, especialmente no que se refere à construção de um sistema tributário justo, permite a compreensão dos alicerces sobre os quais deve estar construído um sistema de tributação da renda. Nesse contexto, as recomendações da OCDE, apresentadas neste estudo, podem ser um importante ponto de partida.Universidade Federal de Viçosa2024-03-27info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado pelos paresapplication/pdfhttps://periodicos.ufv.br/revistadir/article/view/1705510.32361/2024160117055Revista de Direito; Vol. 16 No. 01 (2024); 01-32Revista de Direito; Vol. 16 Núm. 01 (2024); 01-32Revista de Direito; v. 16 n. 01 (2024); 01-322527-03891806-8790reponame:Revista de Direitoinstname:Universidade Federal de Viçosa (UFV)instacron:UFVporhttps://periodicos.ufv.br/revistadir/article/view/17055/9554Copyright (c) 2024 Revista de Direitohttps://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessBaltazar, Antônio Henrique LindembergCatarino, João Ricardo2024-03-27T14:13:38Zoai:ojs.periodicos.ufv.br:article/17055Revistahttps://periodicos.ufv.br/revistadir/indexPUBhttps://periodicos.ufv.br/revistadir/oairevistadir@ufv.br2527-03891806-8790opendoar:2024-03-27T14:13:38Revista de Direito - Universidade Federal de Viçosa (UFV)false
dc.title.none.fl_str_mv John Rawls' Theory of Justice and the system of progressive rates in personal income taxation in Brazil and Portugal
A Teoria da Justiça de John Rawls e o sistema de alíquotas progressivas na tributação da renda das pessoas físicas no Brasil e em Portugal
title John Rawls' Theory of Justice and the system of progressive rates in personal income taxation in Brazil and Portugal
spellingShingle John Rawls' Theory of Justice and the system of progressive rates in personal income taxation in Brazil and Portugal
Baltazar, Antônio Henrique Lindemberg
Theory of Justice
Personal Income Taxation.
Equity
Tax Redistribution.
Teoria da Justiça
Tributação da Renda das pessoas físicas
Equidade
Redistributividade
title_short John Rawls' Theory of Justice and the system of progressive rates in personal income taxation in Brazil and Portugal
title_full John Rawls' Theory of Justice and the system of progressive rates in personal income taxation in Brazil and Portugal
title_fullStr John Rawls' Theory of Justice and the system of progressive rates in personal income taxation in Brazil and Portugal
title_full_unstemmed John Rawls' Theory of Justice and the system of progressive rates in personal income taxation in Brazil and Portugal
title_sort John Rawls' Theory of Justice and the system of progressive rates in personal income taxation in Brazil and Portugal
author Baltazar, Antônio Henrique Lindemberg
author_facet Baltazar, Antônio Henrique Lindemberg
Catarino, João Ricardo
author_role author
author2 Catarino, João Ricardo
author2_role author
dc.contributor.author.fl_str_mv Baltazar, Antônio Henrique Lindemberg
Catarino, João Ricardo
dc.subject.por.fl_str_mv Theory of Justice
Personal Income Taxation.
Equity
Tax Redistribution.
Teoria da Justiça
Tributação da Renda das pessoas físicas
Equidade
Redistributividade
topic Theory of Justice
Personal Income Taxation.
Equity
Tax Redistribution.
Teoria da Justiça
Tributação da Renda das pessoas físicas
Equidade
Redistributividade
description This study aims to present an investigative review of John Rawls' Theory of Justice and, from this perspective, reflect upon the personal income taxation system in Brazil and in Portugal, seeking to establish its main characteristics and potential difficulties in creating a fairer tax system. The analysis of Rawlsian theory, as well as the presentation of its most significant critiques, particularly concerning the construction of a fair tax system, allows for an understanding of the foundations upon which a personal income taxation system should be built. In this context, the recommendations of the OECD, presented in this study, may serve as an important starting point.
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
Avaliado pelos pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.ufv.br/revistadir/article/view/17055
10.32361/2024160117055
url https://periodicos.ufv.br/revistadir/article/view/17055
identifier_str_mv 10.32361/2024160117055
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufv.br/revistadir/article/view/17055/9554
dc.rights.driver.fl_str_mv Copyright (c) 2024 Revista de Direito
https://creativecommons.org/licenses/by-nc/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2024 Revista de Direito
https://creativecommons.org/licenses/by-nc/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Federal de Viçosa
publisher.none.fl_str_mv Universidade Federal de Viçosa
dc.source.none.fl_str_mv Revista de Direito; Vol. 16 No. 01 (2024); 01-32
Revista de Direito; Vol. 16 Núm. 01 (2024); 01-32
Revista de Direito; v. 16 n. 01 (2024); 01-32
2527-0389
1806-8790
reponame:Revista de Direito
instname:Universidade Federal de Viçosa (UFV)
instacron:UFV
instname_str Universidade Federal de Viçosa (UFV)
instacron_str UFV
institution UFV
reponame_str Revista de Direito
collection Revista de Direito
repository.name.fl_str_mv Revista de Direito - Universidade Federal de Viçosa (UFV)
repository.mail.fl_str_mv revistadir@ufv.br
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