Quem pode menos paga mais: tributação sobre o consumo no Brasil e democracia
The Brazilian tax levied on the consumption matrix has been poorly understood, not only by those suffering such an impact, but also by the common law under the higher courts. Several conceptual misinterpretations have been verified concerning the elements of the legal relationship involving the taxa...
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2011
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Source: | Revista Brasileira de Direito, ISSN 2238-0604, Vol. 7, Nº. 2, 2011 (Ejemplar dedicado a: Revista Brasileira de Direito), pags. 167-199 |
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dialnet-ar-18-ART00008035862019-02-23Quem pode menos paga mais: tributação sobre o consumo no Brasil e democraciade Barros e Silva, Rafael SantosGassen, ValcirBrasilconsumojurisprudênciaregressividadetributaçãoBrazilconsumptionjurisprudenceregressivetaxationThe Brazilian tax levied on the consumption matrix has been poorly understood, not only by those suffering such an impact, but also by the common law under the higher courts. Several conceptual misinterpretations have been verified concerning the elements of the legal relationship involving the taxation on consumption. The concentration of taxation on consumption prompts to low-income citizens to have a greater share of their income, deducted by the payment of taxes embedded in goods prices. Insofar as the national tax burden deducts more taxes from the poor, there is a direct violation of the Rule of Equality, Contributory Ability and Personhood of Taxation, which represent the democratic bias that must exist in the revenue inflow derived through a rule of law.A tributação brasileira incidente sobre a matriz do consumo tem sido muito pouco compreendida não só por aqueles que sofrem tal incidência, mas também pela jurisprudência criada no âmbito dos tribunais superiores. Diversas confusões conceituais têm sido verificadas a respeito dos elementos da relação jurídica que envolve a tributação sobre o consumo. A concentração da tributação no consumo implica regressividade fazendo com que os cidadãos de menor poder aquisitivo tenham maior parcela de seus rendimentos subtraída pelo pagamento dos tributos embutidos nos preços das mercadorias. Na medida em que a carga tributária nacional retira mais daqueles que menos possuem, verifica-se uma violação direta aos Princípios da Isonomia, da Capacidade Contributiva, da Pessoalidade na Tributação, os quais representam o viés democrático que deve existir na captação de receitas derivadas por um Estado de Direito.2011text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=5120210(Revista) ISSN 2238-0604Revista Brasileira de Direito, ISSN 2238-0604, Vol. 7, Nº. 2, 2011 (Ejemplar dedicado a: Revista Brasileira de Direito), pags. 167-199porLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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Revista Brasileira de Direito, ISSN 2238-0604, Vol. 7, Nº. 2, 2011 (Ejemplar dedicado a: Revista Brasileira de Direito), pags. 167-199
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Portuguese
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Brasil
consumo jurisprudência regressividade tributação Brazil consumption jurisprudence regressive taxation |
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consumo jurisprudência regressividade tributação Brazil consumption jurisprudence regressive taxation de Barros e Silva, Rafael Santos Gassen, Valcir Quem pode menos paga mais: tributação sobre o consumo no Brasil e democracia |
description |
The Brazilian tax levied on the consumption matrix has
been poorly understood, not only by those suffering such an impact,
but also by the common law under the higher courts. Several
conceptual misinterpretations have been verified concerning the
elements of the legal relationship involving the taxation on consumption.
The concentration of taxation on consumption prompts
to low-income citizens to have a greater share of their income, deducted
by the payment of taxes embedded in goods prices. Insofar
as the national tax burden deducts more taxes from the poor, there
is a direct violation of the Rule of Equality, Contributory Ability and
Personhood of Taxation, which represent the democratic bias that
must exist in the revenue inflow derived through a rule of law.
|
format |
Article
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author |
de Barros e Silva, Rafael Santos
Gassen, Valcir |
author_facet |
de Barros e Silva, Rafael Santos
Gassen, Valcir |
author_sort |
de Barros e Silva, Rafael Santos
|
title |
Quem pode menos paga mais: tributação sobre o consumo no Brasil e democracia
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title_short |
Quem pode menos paga mais: tributação sobre o consumo no Brasil e democracia
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title_full |
Quem pode menos paga mais: tributação sobre o consumo no Brasil e democracia
|
title_fullStr |
Quem pode menos paga mais: tributação sobre o consumo no Brasil e democracia
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title_full_unstemmed |
Quem pode menos paga mais: tributação sobre o consumo no Brasil e democracia
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title_sort |
quem pode menos paga mais: tributação sobre o consumo no brasil e democracia
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publishDate |
2011
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url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=5120210
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1709716116852441088
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