O princípio da capacidade contributiva no direito tributário brasileiro: um enfoque sob o olhar dos direitos da personalidade

Abstract

The Principle of Contributory Capacity flows from the Principle of Economic Capacity set out in art. 145, § 1 of the Federal Constitution and consists of an economic and social justice concept: the payment of taxes according to the economic possibilities of individuals. It is one of the topics most debated by the doctrine of Tax Law, however, such discussions do not reach consensus when dealing with the practical consequences in the life of the Citizen. In this sense, the work intends to conceptualize as concrete as possible what we have in concrete and what are the consequences of the Principle of Contributory Capacity in Brazil, in addition to seeking to 4 identify the limitations of its effectiveness in Brazilian Law, whether in the preservation of the existential minimum or in the prohibition of confiscation that ends up exhausting the Contributory Capacity, this approach made in the work, will be based on the jurisprudence of the Brazilian Supreme Court, through the analysis of recent decisions. Thus, it is intended to make a parallel between the theory of the doctrine of distinguished authors of Tax Law regarding the principle with a focus on personality rights and subsequently identify how the principle of Contributory Capacity has been applied in practice in the Country.