A análise dos projetos de reforma tributária face à preservação do mínimo existencial
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Date
2021-06-22
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Universidade Católica do Salvador
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.
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Keywords
Projeto de Emenda a Constituição, Reforma tributária, Tributação regressiva, Justiça fiscal, Constitutional amendment, Tax reform, Regressive tax, Tax justice