A análise do sistema constitucional tributário à luz dos princípios da igualdade tributária e da capacidade contributiva, e da justiça fiscal

Abstract

The present study has as main object the analysis of the brazilian constitutional tax system. In this regard, we sought to convince the readers that the brazilian tax system is in disarray with some constitutional dictates, resulting in an unfair and ineffective tax system, with regressivity effects. At the same time, and not least important, we also analyzed the main tax bases, such as patrimony, income and consumption, and how they can also influence our tax system. It is from the examination and interpretation of our constitutional tax principles, such as the principle of tax equality, and under its cloak, the principle of contributory capacity, as well, we warn about the importance of the rule of progressivity, and the joint acting with the tax selectivity, is that we approach our study. From this perspective, we exposed some conceptual premises, such as the concepts of system and legal system, sources of law, principles, as well as the guidelines set forth in the Federal Constitution and the constitutional tax system. Therefore, it was revealed the necessity to compliance with the mentioned constitutional tax principles, rules and legal rulings already present in our constitutional text, which can and should be applied as fundamental instrument to reach the intended situation of tax justice