Direitos humanos e a tributação: uma análise de justiça fiscal e distribuição de renda

Abstract

The present article deals with related and consequential aspects of the human rights of taxation, so that it is an analysis, in the first case, of what justice is, thus leading to what is social justice, thus forming the idea of the just, so that , can subsequently arrive at the idea of what it is and how it can be, through some procedures, applied to the Tax Justice, which will be built based on its own concept, the aspects of direct and indirect taxation and the taxation as a distributive mechanism, in addition to the idea of distributive justice worked previously. Afterwards, it presents tax principles covered by the Federal Constitution, so that it is understood that only through taxpayer capacity, personality and progressiveness is taxonomy. Finally, it highlights whether the impacts of the bad and unjust taxation made by the Brazilian State and, probably, measures that can reduce the tax iniquities, thus reducing income distribution and social inequality.