Imposto sobre a renda das pessoas físicas: um mecanismo de efetividade para justiça social

Abstract

This text aims to demonstrate how the Income Tax can be used as an efective way to get Justice in the society relationships, even the taxation gets a less amount than is praticated nowadays. For that, is important to see Income Tax as a tax that also has other functions. Not only a way to get resourses, but a way to increase iguality and development. Initially we will treat the principles brought by the brazilian tax constitutional system and the specific rules that Income Tax requires, specially no retroactivity , anterior publication of law that creates or increases taxes , general application , universal application and progressive system . In this context, this paper will bring us some income concepts and the principles the actual constitucional system requires obligatorily for taxation. The main intention is to prove the law concerning to income should be and can be used as an effective way to get Social Justice and development