O imposto de renda da pessoa física como instrumento de efetivação da justiça social

Abstract

Income tax, as a personal, progressive and direct tax, has the purpose, besides the collection by the State, of the promotion of social justice, since it considers, mainly, the taxpayer's ability to contribute, through the progressive application of their rates, embodied in the principle of equality, according to constitutional provision. Although the personal income tax formally obeys the Constitution of the Republic and the norms to which it subordinates itself, the Phatic world has been far from fulfilling the constitutional aims. Faced with this reality, the present study aimed to solve the proposed problem, namely, how income tax could be used as an instrument of social justice, capable of alleviating social inequalities and promoting a fairer income redistribution, using deductive scientific method. It was verified that, in order to achieve social justice through the incidence of income tax, it is essential to correct the income tax table in order to reflect the real Brazilian situation, which corresponds, therefore, to the increase in the number of progressive rates, correction of the table based on the inflation indexes and increase of the hypothesis of deduction of expenses, have taxation corresponding to the Income Tax, in a way that does not foment the social disparities, thus attending social justice .