Tributação e Justiça Distributiva: Propostas de Reforma Tributária no Legislativo brasileiro

Abstract

The present work "Taxation and distributive justice: proposals for Tax Reform in the Brazilian legislature", is located in the broader context of discussion of pension reforms, labor and tax. He addresses the issue of tax reform and distributive justice in Brazil. The tax reform, whose work shows its need, consists in the reformulation of the Brazilian tax contributor system, whereby distributive parameters should be adopted as a way of mitigating social inequalities. The conception of distributive justice is the result of a political thought by which several philosophical currents seek to attribute a sense to justice consistent with the social contract that must govern society. The problem of research was summarized in the question: to what extent the proposed tax reforms in Brazil contemplate elements with the potential to modify social injustices such as the regressive system of taxation that perpetuates the concentration of income and the Socio-economic inequalities? In order to answer this question, it was necessary to analyse, firstly, the relationship between distributive justice and taxation, identifying in the theories of justice the currents that best satisfy the purpose of just taxation. To understand the need to reformulate the tax system, it was fundamental to analyze how taxation is structured in Brazil, especially as it moves predominantly on certain goods and services, focusing more Weight on determined social strata. These analyses led them to identify to what extent the main legislative proposals for tax reform, the object of discussion in recent years, have been formulated in the perspective of distributive justice or if they only consolidate economically more Effective and desburocratizantes. In terms of the methodological procedures, the analysis is done in the light of the tax principles equality, contributing capacity and non-confiscation. These principles, theoretically, bring the question of distributive justice into their midst. In this way, the study seeks to contribute to the formation of a social thinking of taxation that includes the adoption of distributive parameters, in that it questions normative proposals for fiscal change in confrontation with the distribution of resources to the collective. As a result, it was identified that taxation plays a key role in minimizing social inequalities, being able to distribute more just advantages and resources to the whole population, which does not always happen, given the distancing of measures of this nature in the structure of the national tax system, as well as in the fiscal reform law projects, where the tax tendency to concentrate its collection on goods and services that indirectly reach the population in the lower strata of income continues to prevail.