Tributos sobre a propriedade no Brasil: o descompasso entre os preceitos constitucionais e a realidade tributária
This article tries to examine the reasons for the discordance between the constitutional text and the reality of the Brazilian tax system, due to the low tax collection on property and to the regressivity of the tax system. For that, the hermeneutic phenomenological method will be adopted. Through a...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | Portuguese |
| Published: |
2018
|
| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6811003 |
| Source: | Revista de Direito Econômico e Socioambiental, ISSN 2179-8214, Vol. 9, Nº. 2, 2018 (Ejemplar dedicado a: maio/agosto), pags. 336-369 |
| Tags: |
Add Tag
No Tags: Be the first to tag this record
|
| Summary: |
This article tries to examine the reasons for the discordance between the constitutional text
and the reality of the Brazilian tax system, due to the low tax collection on property and to the
regressivity of the tax system. For that, the hermeneutic phenomenological method will be
adopted. Through an analysis of the main assumptions of the fundamental duty to pay taxes,
the premises of an adequate tax system are defined, especially the application of contributive
capability and the tax progressivity, by confronting it with the current system, so that it is
possible to list some of its problems, as well as to understand some of the remaining
restrictions on a higher incidence of property taxes. It is concluded, then, that in the
Democratic State of Law, the tax system must be the way to concretize the constitutional’s
objectives, through the correct application of the contributive capability. However, there are
doctrinaires, jurisprudential and politics barriers to the application of this principle in the
property taxes, what prevents the concretize of the constitutional precepts. These barriers
must be overcome. |
|---|