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.
