Panorama da tributação progressiva sobre a renda no Brasil: Anomalias, perspectivas e desafios

Abstract

The present essay seeks to make an overview of Brazil’s income taxation for Natural Person, examining its likely progressive character and its disabilities, besides its usage as a mechanism to reduce social and economic inequality and poverty. For this purpose, the investigation looks for identifying problems in Brazilian income tax structure, such as soft peripheral rates and tax benefits, which go against the CF/88, and try to point out some changes in this structure to reach the constitutional objectives and purposes. The research is based on specialized literature review and documents review, using hypothetical-deductive and explanatory methodologies with qualitative approach of analyzed data. It was found 1) that the low progressivity and the tax benefits concession are producing extremely regressive effects, which contributes to emphasize the inequality and wealth concentration between the richest. Furthermore, 2) the implementation of some changes (such as the increasing rates, the revocation of the full tax exception for dividend distribution and other tax benefits) may replace relative progressivity to IRPF, serving also as a tool to reduce inequality and lift people out of extremely poverty.
Keywords: taxation; income tax; progressivity; inequality.