A tributação como instrumento de concretização da justiça : análise das propostas de Emenda Constitucional nº 110/2019 e nº 45/2019 e os desafios de uma reforma tributária para o Brasil.

Abstract

The Brazilian tax system is clearly regressive, burdening especially the poorest, largely due the Consumption Taxes and the low progressivity of income taxes. There are many criticisms of the Brazilian tax system and, in general, they aim to its complexity and high tax burden in relation to state services returned, which has included tax reform in the political agenda in recent years. Among the proposals under discussion in the National Congress, PEC nº 110/2019, of the Senate, and PEC nº 45/2019, of the Chamber of Representatives, are those ones that have advanced most. From this, supported by a theoretical framework based on three authors: John Rawls, Amartya Sen and Michael Walzer, this dissertation intends to answer the following research problem: is there a notion of tax justice understood in a comprehensive way in the 1988 Constitution, in which way does it influences normatively the public policies, and how will this notion be impacted by the Tax Reform? It was defined as the general objective identify the notion of tax justice in the Constitution, how it influences normatively the public policies in general, and how the tax reform will impact this notion. The specific objectives, defined in a total of three, in order to achieve the general objective, correspond, respectively, to each of the chapters. The first one focused in a study of the modern theories of justice formulated by the authors mentioned above, with a view to achieving a solid theoretical foundation that allows to understand how the idea of justice influences public and fiscal policies. The second intended to verify how the Federal Constitution establishes guidelines for justice in public policies and taxation. And, the third, to investigate the tax reform proposals in progress in the National Congress and the possible advances for the achievement of justice in public policies and in tax activity. The study is in line with the strictu sensu Graduate Program at the University of Santa Cruz do Sul-UNISC, specifically in the research line of Public Policies for Social Inclusion, as well, is related to the research area of the professor advisor, Dr. Janriê Rodrigues Reck. Using the hypothetical-deductive approach to answer the problem, it was concluded that there is a notion of tax justice understood in a comprehensive way in the Constitution, because, besides including it among the objectives of the Republic, a series of rules were also established. aiming to achieve justice in the tax activity, as well in public policies for the implementation of fundamental rights, however, these constitutional determinations are not respected in practice by the State, since a high level of social inequality still persists in the country. On the other hand, the changes provided for in the Tax Reform proposals PEC No. 110/2019, of the Federal Senate, and PEC No. 45/2019, of the Chamber of representatives may be successful in achieving effective tax justice.