A aplicação da capacidade contributiva ao imposto de transmissão causa mortis e doação na perspectiva aristotélica da justiça

Abstract

The aim of this work is to investigate, in the light of Aristotelian ethics, more specifically by notion of justice that the philosopher exposes, the application of the principle of contributory capacity to the Transfer Tax Cause Mortis and Donation. Therefore, it will analyze what is ethics and morality, and if there is a moral phenomenon that shows the tendency of man to point out certain acts as right or wrong. In order to determine what makes an act right and wrong, a exploration of Aristotelian ethics, foreseen in the work: Nicomachean Ethics, mainly in the books I and III, of the ethical virtues and, later, of justice, exposed by the Stagirite in book V of the already mentioned book, as an ethical virtue, which will act as a guide for the law, reflecting on the principle of equality, provided for in CF/88 and in the subprinciple of ability to pay. In that regard, a journey will be made through the notion of equality, as it is manifested in the legal system Brazilian, as well as about the contributory capacity and the meanings of the word, delimiting the which, in effect, is the principle and how it becomes effective with regard to taxes. Afterwards, we will return to the ITCMD, in order to unravel all its characteristics and details, so that may subsequently deal with the application of the sub-principle to said tax