Tributação e desigualdade: uma análise da influência dos tributos na manutenção da desigualdade de renda brasileira

Abstract

Brazil, although one of the largest economies in the world, also ranks among the most unequal countries, reflecting an economic system that concentrates wealth in the hands of a few. This research addresses social inequality in Brazil, with an emphasis on income disparities, and seeks to examine the relationship between taxation and the reduction of inequalities. It investigates whether taxation can serve as an effective tool for mitigating inequality, questioning the effectiveness of the current tax policy and suggesting a new approach to enable taxation to fulfill its redistributive role. Methodologically, the study is characterized as legal-exploratory and legal-interpretative, combining empirical data collection from official sources and bibliographical research to bridge knowledge gaps, propose solutions, and analyze the issue from multiple perspectives. The findings reveal that, far from being a neutral mechanism, the current tax policy is dysfunctional. Rather than reducing income inequality, it reinforces it, manifesting regressively, particularly through consumption taxes, the limited progressiveness of income tax, and exemptions on profits and dividends favoring the upper classes. Additionally, taxation on assets is insufficient, and practices such as tax evasion, tax avoidance, and the granting of tax exemptions and incentives further exacerbate the problem. Furthermore, although the tax reform introduced by Constitutional Amendment No. 132/2023 brought relevant advances in terms of equity, it does not appear sufficient to address the systemic issue of regressivity.