A progressividade nas faixas do imposto de renda da pessoa física no Brasil: aplicação dos princípios da igualdade e da capacidade contributiva

Abstract

The Income Tax have general rules regarding their tax event set forth in art. 43 of the National Tax Code and is one of the main sources of revenue of the Brazilian State. Currently, Brazil applies the progressivity to this tax and has, therefore, five bands of percentage incident on income / earnings of any nature of the individuals. Such a structure appears to be insufficient to cover more fairly and proportionally the broad range of taxpayers' incomes, leading to distortions in taxation. Thus, the main objective of this study is to analyze, critically, the correspondence of the current system of taxation of the individual through IT with the principles of equality and contributory capacity, through comparison with models from other countries and the historical study of income in Brazil and the application of progressivity to this tax. In the end, it’s concluded that, as a way of achieving the equality advocated in the Federal Constitution, it’s necessary to have a change in the IT taxation through two mechanisms: increase in the calculation basis of the exemption (currently it is in the amount of R $ 1,903,98), so that the taxpayer with low purchasing power doesn’t begin to be taxed; and the increase in the number of Income Tax bands, so a greater redistribution of income, tax justice and tax equality will be effected.