Os “novos” princípios enunciados pela reforma tributária e o conteúdo da capacidade contributiva

Abstract

Starting from the problem that has long afflicted the understanding of the principle of ability to pay, in which the doctrine has not been able to clearly and decisively delimit its content, this master's thesis aims to contribute to the understanding of the subject. Thus, starting from the economic aspect that the constitutional text aspect attributed to ability to pay, it can be seen that this aspect needs to be complemented in order to achieve its exact understanding, as has as was done in the past, especially by Italian doctrine, to anchor values, whether expressed or not in the constitutional text, principles and the objectives set out in the Constitutional Charter, making it the foundation of the system. Therefore, in view of the supervening of the celebrated tax reform EC 132/2023 which, in addition to changing the system of indirect taxation in this country, has brought in some principles on which the entire system must be guided by, the subject deserves to be revisited. These principles, which were already in the minds of doctrine and jurisprudence, should be initially analyzed above all to verify the relationship between them and the ability to pay, as well as whether they confer sufficient normative density for the true foundation of the system that the Brazilian State, which was once sarcastically referred to as an empty box, is effective enough for the reduction of inequalities to be a constitutional objective to be achieved.