A análise dos projetos de reforma tributária face à preservação do mínimo existencial

Abstract

The present work will analyze whether the ongoing tax reforms bills (PEC 45/2019 and PEC 110/2019) on Brazilian Federal Congress respect the principle of existential minimum. The projects of tax reform (PEC 45/2019 and PEC 110/2019) are among many projects of this type currently being analyzed on the National Congress, the first an initiative made by the Chamber of Deputies, and the second by the Federal Senate. This text will describe the principle of the existential minimum applied on the tributary law, assisted by the constitutional principles which guarantee the fiscal justice; as well as discuss whether the projects (PEC 45/2019 and PEC 110/2019) preserve, in its essence, the principle of existential minimum.