O imposto sobre a renda e proventos de qualquer natureza da pessoa física no Brasil: análise da aplicação do princípio da capacidade contributiva

Abstract

The present work aims to address the taxation of income tax and benefits of any nature from the perspective of the principle of contributory capacity, with the perspective of legal hermeneutics of post-positivism, which concerns normative force and immediate applicability to constitutional principles. In order to subsidize the analysis, a brief history of the tax, as well as the concept of "income" and "proceeds", will be discussed, discussing the constitutional principles and national and international legislation. At the end, it indicates that it is necessary to comply with the principle of contributory capacity, and can be achieved through the redefinition and redistribution of progressive rates, established according to the economic capacity of the taxpayer.