A (Des)Proporcionalidade da Progressividade do Imposto de Renda da Pessoa Física no Sistema Brasileiro

Abstract

The article approaches the issue of proportionality of progressive tax rates of personal income in Brazil. First, searches to justify the adoption of a system of progressive tax rates to income tax, eliminating the idea that the ability-to-pay would require a progressive system. The justification is sought in the adoption of a social policy of redistribution of wealth using the tax as an intervention in the economic and social order. Secondly, it analyses the ineffectiveness of this instrument in Brazil’s reality, which leads to the proportionality test of progressivity in the Brazilian legal system, based on the features of suitability, necessity and proportionality in the strict sense.