Análise dos critérios de isenção do Imposto de Renda sobre Pessoas Físicas para pessoas portadores de doença grave

Abstract

This work aims to analyze the criteria for exemption from personal income tax for people with serious illness. To achieve this end, it compares the principles of tax equality, ability to pay and progressivity, also based on the Tax Incidence Matrix Rule. It appears that, even under the guidance of the aforementioned principles, the literal reading of article 6, item XIV, of Law nº 7.713/88, can cause harm to individuals who do not have any of the diseases listed in the aforementioned legal provision. It concludes, therefore, by the use of expansive interpretative resources of the rule by the Judiciary Branch, as well as by the need for action by the Legislative Branch to update the tax rule that imposes a literal reading of the legislation granting tax exemption. To carry out the present study, the methodology of bibliographical and documental review was used, based mainly on doctrinal works, legislation, scientific works and jurisprudence.