CAN TAX JUSTICE REARRANGE AN UNFAIR SYSTEM? THE BRAZILIAN CASE

Autores

  • Ilton Garcia da COSTA PUC-SP
  • Henrique Ribeiro CARDOSO UGF/Rio
  • José Leite dos Santos NETO Universidade Federal de Sergipe (UFS)

Resumo

ABSTRACT

The present study had sought the concepts and meanings of Justice in the works of Aristotle (Nicomachean Ethics), Hans Kelsen (Das Problem der Gerechtigkeit "“ The Problem of Justice) and John Rawls (A Theory of Justice). After this, the study has analyzed the ideas presented by John Rawls in "Justice as Equity", which are the foundation for a more specific insight about tax justice. The Rawlsian concept, from which the study started, was that justice would be "an appropriate balance between conflicting demands". Then it has analyzed some situations of what tax injustices in the Brazilian Tax Legislation would be. Finally, it has concluded that an approximate idea of tax justice is in the fair balance between the concerns of the taxpayer and the State, which equitably establishes the size of the social minimum and the fair savings rate, as well as it avoids high inequality at the top of the income distribution through tax proportionality, which could limit equal opportunities and would inhibit economic growth.

KEYWORDS: Tax justice; proportionality; conflicting interests; economic growth. 

 

RESUMO

O presente trabalho buscou conceitos e significados de Justiça nas obras de Aristóteles (Ética a Nicômaco), Hans Kelsen (O problema da Justiça) e John Rawls (Uma teoria da Justiça). Após isso analisou-se os institutos defendidos por John Rawls em "œJustiça como Equidade" para, com base nestes, edificar uma noção mais específica de justiça fiscal. O conceito rawlsiano de que se partiu foi que o da justiça como "œequilíbrio apropriado entre exigências conflitantes". Em seguida analisou-se algumas situações de injustiça fiscal na legislação tributária brasileira. Ao fim, concluiu-se que uma ideia próxima de justiça fiscal passa pelo justo equilíbrio entre os interesses do contribuinte e do Estado, que estabeleça, de forma equitativa, o tamanho do mínimo social e da taxa de poupança justa, bem como, utilizando-se da proporcionalidade tributária, evite elevada desigualdade no topo da distribuição de renda, o que limitaria a igualdade de oportunidades e inibiria do crescimento econômico.

PALAVRAS-CHAVE: Justiça fiscal; proporcionalidade; interesses conflitantes; crescimento econômico. 

Biografia do Autor

  • Ilton Garcia da COSTA, PUC-SP
    Ph.D. and Master’s in law (PUC-SP); Professor of the Ph.D.’s Degree Program in Law at the Universidade Estadual do Norte do Paraná (UENP); Master’s in business administration (UNIBERO), Vice President of the Law Teaching Commission of OAB/SP (2013/2015), Vice President of the Trainee Commission of OAB/SP (2013/2015), member of the Constitutional Law Commission and Religious Freedom Commission of OAB/SP (2016/2018). Law College Assessor (MEC/INEP). Lawyer.
  • Henrique Ribeiro CARDOSO, UGF/Rio
    Ph.D. in Law, State and Citizenship (UGF/Rio), with Postdoc in Democracy and Human Rights (HRC - Universidade de Coimbra); e Postdoc in Human Rights and Development (PPGCJ/UFPB); Master’s in Law, State and Citizenship (UGF/Rio); Specialized in Constitutional Procedural Law (FAPESE/UFS); Professor of the Master’s Degree Program of the Universidade Federal de Sergipe (Mestrado/PRODIR/UFS); Professor of the Master’s Degree Program of the Universidade Tiradentes (Mestrado/PPGD/UNIT).
  • José Leite dos Santos NETO, Universidade Federal de Sergipe (UFS)
    Master’s Degree student in Constitutional Law at Universidade Federal de Sergipe (UFS). Attorney at the National Treasure.

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Publicado

2018-04-02

Edição

v. 2 n. 51 (2018): Abril-Junho

Seção

Artigos