Análise constitucional do imposto de renda em face do princípio da capacidade contributiva

Abstract

This monograph’s scope is to critically examine the constitutionality of the income tax charging system in Brazil, in the face of the ability-to-pay principle. Thus, we sought expose the historical panorama of the tax in the country, since its debut until its current stage of development, claiming its most relevant features and its role within the Brazilian tax system. After such considerations, we focus on talk on the ability-to-pay principle, initially weaving comments on the development of its foreign concept in the doctrine, for ultimate, outlining the postulate path in the Brazilian constitutional history and its relationship with the rest of the fundamental law commandments. Based on this study, it is then possible to achieve the core of the work, that is, to show how the tax on the income and profits of any kind, as is in our legal system, offends the citizen ability to contribute, precept of constitutional stature and essential to the achievement of parity within tax. It is therefore the failure of the tribute in achieving the ideals of Justice recommended by the Fiscal design of modern democratic state of law.