A tributação sob uma ótica de justiça: o caso do Imposto sobre Transmissões Causa Mortis e Doações (ITCMD)

Abstract

The main purpose of this essay is to analyze tax justice. Contemporary justice theories are brought forward to articulate the theoretical outline of this work. Are presented The Theory of Justice of John Rawls - which provides emphasis on income distribution-, Nancy Fraser s justice conception - which fits the philosophical aspect of recognition as fundamental and an irreducible dimension of justice-, and Jacques Derrida s vision about the concept of justice. Constitutional tax principles are introduced with the purpose of establishing a link between the abstract consideration of justice and a concrete analysis of introducing a tax. Also, the possible influence that the theories above had on the constitutional tax principles are analyzed, mainly on the ability to pay principle. It will be also analyzed the case of Inheritance and Donation Tax from a justice perspective. The conclusions brought forward strengthen the thesis that the current loopholes and imposed limits to the institution of the ITCMD in Brazil weaken the constitutional principles related to this tax when they are viewed in contrast with the contemporary justice theories presented.