Income Tax and Education

Deductive Limits Incompatible with the Brazilian Democratic State

Abstract

This article investigates the tax treatment given to a natural person on the regime of deductions of educational costs in accordance with Law 9.250/95. The subject has acquired particular significance because the normative restrictions act so as to destabilize the constitutional archetypical structure of income. The general aim consists in disclosing the legal inconsistency of these restrictions when facing the principles and values inherent to a Democratic State of Law, in which a person’s dignity and right to education are a priority. Therefore, the systematic method was chosen, scrutinizing the Positive Law ordering (legal dogma) and the jurisprudence, both national and foreign. Multidisciplinary literature has been of great importance. The verification of empirical data shows the low quality of state schools in the country, besides their historical lack of esteem. In conclusion, it is claimed that Brazil formulates tax-deduction systems of induction, in order to edify a new institutional setting of educational enhancement as a key element for democracy.