UMA ABORDAGEM SOBRE TRIBUTOS: O IMPOSTO DE RENDA NO BRASIL E A JUSTIÇA FISCAL

Abstract

The article analyzes the main ideas that make up Keynes' thinking about macroeconomics aimed at a distribution of income based on the progressiveness of taxes; Thomas Piketty on inequality in capitalism; and John Rawls on a just society; correlating them to the search for greater fiscal equity. It aims to address the taxation of income tax as an instrument of fiscal justice, from the perspective of constitutional tax principles, as well as the mechanisms for effectively fulfilling its extrafiscal function, in order to have a fairer society, guided by the ideals of social well-being. It proposes the answer: Is the income tax really graduated according to the taxpayer's economic capacity? Can the IRPF in Brazil effectively contribute to reducing inequality? The method applied to answer such questions was a bibliographic research, using theoretical articles and relevant legislation, which is possible progressively, although it is necessary to elucidate in order to mitigate inequality, since the tax system is not efficient and ends up not taking into account the taxpayers' economy as a whole, which in order to increase fiscal injustice in the country.