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
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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.
