A análise constitucional da atualização das faixas de incidência do imposto de renda da pessoa física sob a ótica do princípio da capacidade contributiva

Abstract

The effectiveness of tax justice is one of the scopes of the principle of contributory capacity. In order to do so, various criteria and sub-principles must be observed by the infra-constitutional legislator in the imposition of taxes. This study aims to an in-depth analysis of the incidence zones of the Personal Income Tax and their respective rates from the perspective of the contributory capacity to verify the application of the criterion of progressivity to this tax and if the updates of its rates are in accordance with the provisions of the constitutional norm. It also aims to set the connexion between distributive justice and taxing, and finally, it aims to demonstrate the inconsistencies of the Brazilian tax system, which reproduces a situation of socioeconomic inequality, considering that a tax burden compatible with the economic capacity of the contributing citizen is not visualized.