Imposto de Renda no Brasil: Excesso de cobrança ou instrument de justiça social?
DOI:
https://doi.org/10.31501/ealr.v8i1.10311Abstract
Este artigo tem como escopo tratar sobre o Imposto de Renda no Brasil através dos seus princípios constitucionais elencados no art. 153, §2º, I da Constituição, que são: progressividade, generalidade e universalidade; os critérios da regra matriz, e por fim, avaliar a alta carga tributária que acomete a sociedade brasileira e fazer ainda um comparativo com diversos países que se beneficiam do recolhimento desse imposto. Veremos ao final que, algumas nações incidem percentuais altos sobre o imposto de renda; porém alcançam a sua real finalidade. Outros possuem um índice mais baixo; em contrapartida, a desigualdade social é um ponto característico. Mas, o objeto do estudo é saber se realmente o recolhimento do imposto de renda no Brasil consegue atingir a justiça social, e se essa cobrança desse tributo é, de fato, excessiva.Downloads
Download data is not yet available.
Downloads
Published
2019-01-18
Issue
Section
Papers
License
The submission of a paper to Economic Analysis of Law Review implies the transfer, by the author(s), to the Catholic University of Brasília (UCB), of the aforementioned work for purposes of reproduction, dissemination, distribution, printing, publication and availability.
This journal offers immediate free access to its content, following the principle that making scientific knowledge freely available to the public provides greater global democratization of knowledge.
Authors who submit manuscripts for publication in EALR irrevocably agree to the following terms:
- Authors retain copyright but grant Economic Analysis of Law Review the right of first publication, with the work simultaneously licensed under a Commons Attribution-Share License, after publication, allowing the sharing of the work with acknowledgment of its authorship and initial publication in this journal.
- Authors and EALR are authorized to sign additional contracts separately, for non-exclusive distribution of the version of the article published in this journal (e.g., publish in an institutional repository or as a book chapter), with recognition of authorship and initial publication in this journal.
- Authors are allowed and encouraged to publish and distribute their work online (e.g., in institutional repositories or on their personal webpage) at any point before or during the editorial process, as this can generate productive changes as well as increase impact and citation of the published work (see The Effect of Open Access).