O limite para dedução do imposto de renda com gastos educacionais e a ordem jurídica vigente

Abstract

This work aims to make a monographic study about the limit for deduction of income tax with educational expenses and legal force. Cover up the theme and its implications, and tax principles that guide the application of income tax in Brazil. Emphasized the importance of tax as a means to finance public spending, and is a means of imposing social justice and the distribution of income. The first section introduces the theme, showing the importance of research, the goals and problems. Following, is a theoretical framework, presenting principles and understandings of national Pretorio. In the methodology, are the steps that used to reach the final considerations of the research. Finally, it is the author's brief comments, explaining their point of view and proposing further studies on the subject.