Deduções fundamentais: uma análise sob o enfoque da capacidade contributiva: situação da tributação da renda da pessoa física no Brasil

Abstract

The thesis searches, starting from the existence of the fundamental duty to pay taxes in the Brazilian system and the configuration of Brazil as a democratic State, to analyze the ability to pay as a fundamental and wide right beacon in the developed relationship between the state and the taxpayer with a view to check how this fundamental right of immediate application is being observed by the legislature infra especially with regard to personal income tax. It was studied the structure of this tax from its constitutional rules to the legal ones. It was found that it is guided by the principle of net income visa taxation of income after the deduction of all income and expenses for the production of income (professional expenses) beyond the minimum existential. From this analysis and based on some ideas taken from American and Spanish laws, it is showed that it is possible to extract from the ability to pay the concept of fundamental deductions that would have constitutional basis and would endorse the reduction of the calculation basis of personal income tax in order to put safe from taxation the costs incurred by the taxpayer and his family with legal obligations and voluntary taxes and expenditure to ensure the existential minimum and social rights which must be guaranteed by the state considering the norm that regulates the fundamental deductions also a fundamental right, of contained effectiveness and immediate applicability, which would allow, independently from the legislator, to perform this type of deduction and after the legislature may bring beacons for use.