Progressividade do Imposto de Renda e Concretização Constitucional: os Efeitos da Legislação Tributária
نویسندگان
چکیده
The purpose of this paper is to critically analyze the claims that income tax progressivity should be necessarily related ability-to-pay principle and prescription graduated rates – what would narrow scope action legislator. Starting from justification its critics, faces these arguments focusing on form in which was constitutionally prescribed aims demonstrate effects society taxpayers’ behavior are key ensure effectiveness rule.
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ژورنال
عنوان ژورنال: Revista Direito Tributário Atual
سال: 2021
ISSN: ['2595-6280', '1415-8124']
DOI: https://doi.org/10.46801/2595-6280-rdta-47-17