Bases de incidência tributária sob a perspectiva de justiça e eficiência

Abstract

In this work, the indispensable elements to a tax system were investigated, identifying justice as the main one. The difficulty of constructing a theory of transcendental justice was demonstrated, with rigid principles applicable to any society, insofar as the common sense of justice is plural, constituted by a set of non-unison values. Admitting that there is a reasonable consensus on what would be a flagrant injustice, it was argued that tax justice is associated with equal treatment, protection of the minimum existential and non-regression of the incidence, which is achieved through a taxation that observe people's ability to pay, in its objective and subjective sense. In addition, it was suggested that tax justice should also be linked to the idea of combating extreme inequality, through progressivity. It was found that, among the possible bases of incidence, income is the one that allows better fulfillment of these ideals, although taxation on consumption cannot be ruled out as an important component of the system, especially due to the need for international alignment in a globalized world. . It was found that, contrary to this conclusion, Brazil places too much emphasis (more than the average of developed countries) on taxation on consumption and that the tax reform proposals currently under discussion in Congress do not consider changing the representativeness of each database incidence in relation to the total collection.