A tributação do imposto de renda como instrumento de justiça fiscal à luz do princípio constitucional da capacidade contributiva

Abstract

The present work aims to address the income tax and earnings of any nature as a fiscal justice instrument directed by constitutional principle of contributory capacity, about the prospect of legal hermeneutics of post-positivism, which confers normative force and full applicability and immediate to the constitutional principles, demanding that the income tax effectively fulfill your extrafiscal function promote justice in taxation, and in last analysis, functions as a mechanism of justice distributive and of welfare. These goals can be accomplished through a redefinition and redistribution of rates, truly progressive, and according graded to economic capacity each contributor about any kind of income, independent your nature.