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
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Published
2019-01-18
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