Os efeitos tributários da não atualização monetária da tabela de incidência do IRPF
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Tipo
TCC
Data de publicação
2023-06
Periódico
Citações (Scopus)
Autores
Salvo, Giulia Rezende
Orientador
Bruno, Reinaldo Moreira
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ISSN da Revista
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Resumo
Tendo em vista a não atualização da tabela de incidência do Imposto de Renda sobre a Pessoa Física desde o ano de 2015, o presente estudo trata sobre os efeitos tributários da não atualização, a fim de analisar se a defasagem da tabela de incidência viola os princípios constitucionais da capacidade contributiva e da progressividade, além do seu caráter extrafiscal, com o consequente aumento da carga tributária. Para tanto, foi necessário o estudo dos aspectos fundamentais do Imposto de Renda, como sua definição, características e objetivos, bem como os princípios que o orientam. Além disso, foi necessária a análise de dados que ilustram a dimensão da defasagem da correção da tabela de incidência na carga tributária atual. Realizou-se, então, uma pesquisa exploratória bibliográfica com o estudo de diversos autores e exposição de conceitos e ideias sobre os aspectos principais do IR e da atualização da tabela de incidência, por meio de livros e artigos científicos relacionados ao tema, além da análise de dados disponibilizados sobre o tema. Diante disso, verificou-se que a defasagem da tabela de incidência aumenta a carga tributária, principalmente para os contribuintes com menor renda, onde foi possível concluir que a falta de atualização viola os princípios da capacidade contributiva, progressividade e o caráter extrafiscal do Imposto de Renda, acentuando a desigualdade econômica.
The objective of this work is to analyze the tax effects of the non-monetary correction of the Individual Income Tax incidence table since 2015, emphasizing the importance of the constitutional principles of tax pay ability and progressiveness, in addition to its extra-fiscal nature. The fundamental aspects of the Income Tax, such as its definition, characteristics, and objectives, as well as the principles that guide it, will be examined. Additionally, data will be presented to illustrate the extent of the correction lag in the current tax burden of the incidence table. It is concluded that the lack of updating the Individual Income Tax incidence table violates the constitutional principles of taxation, resulting in a disproportionate and unjust tax burden for taxpayers with lower income, which constitutes an affront to the rights guaranteed by the Federal Constitution and by infra-constitutional legion view of the non-update of the Income Tax incidence table on Individuals since 2015, the present study deals with the tax effects of non-update, in order to analyze whether the lag of the incidence table violates the principles constitutional aspects of the ability to pay and progressively, in addition to its extra fiscal character, with the consequent increase in the tax burden. Therefore, it was necessary to study the fundamental aspects of Income Tax, such as its definition, characteristics and objectives, as well as the principles that guide it. In addition, it was necessary to analyze data that illustrate the size of the lag in the correction of the incidence table in the current tax burden. An exploratory bibliographical research was then carried out with the study of several authors and exposition of concepts and ideas about the main aspects of the RI and the update of the incidence table, through books and scientific articles related to the theme, in addition to the analysis data available on the subject. In view of this, it was verified that the lag of the incidence table increases the tax burden, mainly for taxpayers with lower income, where it was possible to conclude that the lack of updating violates the principles of contributory capacity, progressively and the extra fiscal nature of the Tax Income, accentuating economic inequality.
The objective of this work is to analyze the tax effects of the non-monetary correction of the Individual Income Tax incidence table since 2015, emphasizing the importance of the constitutional principles of tax pay ability and progressiveness, in addition to its extra-fiscal nature. The fundamental aspects of the Income Tax, such as its definition, characteristics, and objectives, as well as the principles that guide it, will be examined. Additionally, data will be presented to illustrate the extent of the correction lag in the current tax burden of the incidence table. It is concluded that the lack of updating the Individual Income Tax incidence table violates the constitutional principles of taxation, resulting in a disproportionate and unjust tax burden for taxpayers with lower income, which constitutes an affront to the rights guaranteed by the Federal Constitution and by infra-constitutional legion view of the non-update of the Income Tax incidence table on Individuals since 2015, the present study deals with the tax effects of non-update, in order to analyze whether the lag of the incidence table violates the principles constitutional aspects of the ability to pay and progressively, in addition to its extra fiscal character, with the consequent increase in the tax burden. Therefore, it was necessary to study the fundamental aspects of Income Tax, such as its definition, characteristics and objectives, as well as the principles that guide it. In addition, it was necessary to analyze data that illustrate the size of the lag in the correction of the incidence table in the current tax burden. An exploratory bibliographical research was then carried out with the study of several authors and exposition of concepts and ideas about the main aspects of the RI and the update of the incidence table, through books and scientific articles related to the theme, in addition to the analysis data available on the subject. In view of this, it was verified that the lag of the incidence table increases the tax burden, mainly for taxpayers with lower income, where it was possible to conclude that the lack of updating violates the principles of contributory capacity, progressively and the extra fiscal nature of the Tax Income, accentuating economic inequality.
Descrição
Palavras-chave
imposto de renda , tabela de incidência , capacidade contributiva , progressividade , tax effects , non-monetary correction , constitutional principles , tax burden