Capacidade contributiva na reforma tributária

Abstract

The main purpose of this dissertation is to carry out a detailed study of the correlation, interaction and problems arising from the possible use of the important and outdated principle of the ability to pay in conjunction with some of the most pertinent and bold normative changes brought about by Constitutional Amendment no. 132/2023, such as the Contribution on Goods and Services (CBS), the Goods and Services Tax (IBS) and the Selective Tax (IS). It will also be studied and established, as a result of the premises of this study, that contributory capacity uses the equally disruptive instruments of Tax Cashback and the National Basic Basket to make itself felt in the phenomenal world, but is not limited to them for this purpose. In order to promote these determinations, a series of preliminary themes will necessarily be addressed that provide validity, context and the indispensable basis for the conclusions proposed in the conclusion, so that this study will bring the inalienable conceptualization, not only of the principle of contributory capacity, but also of what is meant by Law, Constitution, norm and Tax Law, thus establishing the cornerstones, the interpretative beacon and the limitations linked to the functioning of the national legal system. It should also be noted that in order to provide greater scientific precision to this work, the most pertinent legal classifications that may affect the use of this principle in some way will also be discussed and scrutinized, as well as the constitutional norms that, when interacting with contributory capacity, may limit and/or justify its use in the instruments and tax figures mentioned above