A progressividade do imposto de renda como instrumento indutor de redistribuição de rendas e de redução das desigualdades sociais no Brasil.

Abstract

The present research focuses on the progressive taxation of income tax as an instrument for the redistribution of incomes and the reduction of social inequalities. The research problem is to examine whether the current taxation model in Brazil effectively fulfills income tax progressivity as an important instrument for achieving the objectives of the Federative Republic of Brazil with regard to the redistribution of incomes and the reduction of social inequalities. Thus, an analysis is made of the current model of Brazilian taxation in relation to the observance of the constitutional principles and norms that inform a progressive taxation on income. It identifies the constitutional principles that guide a fair taxation based on progressivity and also examines the concept of progressive taxation and the theories that underlie it. Therefore, the principles underlying a fair taxation model based on progressiveness are emphasized, emphasizing the Democratic Rule of Law as the structuring basis of the entire constitutional legal system, as well as the consecration of formal and material equality. The principle of contributing capacity and its importance in the realization of the principle of tax isonomy and, therefore, its use as a parameter for progressive graduation of the income tax, are observed, observing the principles of the existential minimum and the prohibition of tax with effect of confiscation. The high inequalities in the distribution of income are considered as presuppositions for a tax system based on the progressive nature of the income tax rates of individuals. Finally, it can be seen that the current model of Brazilian taxation on income does not satisfactorily meet tax progressivity as an instrument for the redistribution of incomes and reduction of social inequalities. Regarding the definition of the approach method, the deductive method and the monographic procedure method were used. The research techniques used were, basically, bibliographic research. The theme is related to the tax policies of income redistribution with the objective of reducing social inequalities, justifying their linkage to the line of research public policies of social inclusion of the strictu sensu Post-Graduation program of the University of Santa Cruz do Sul-UNISC.