THE CONSTITUTIONAL PRINCIPLE OF CONTRIBUTION CAPACITY COMPARED TO THE REGRESSIVITY OF INDIVIDUAL INCOME TAX

Abstract

This study aims to analyze the tax burden imposed on the Brazilian middle class. To develop the research, the following problem situation was outlined: if one of the objectives of taxation is the redistribution of income aiming at social justice, why is taxation of the middle class still so high? The general objective is to demonstrate the burden faced by the average citizen due to the high tax burden. Brazil faces serious social problems, such as hunger, which is characteristic of emerging countries. In this context, the high tax burden, similar to that in developed countries, does not match the Brazilian reality. Furthermore, taxation affects not only the collective, but also the individual scope of each person, making reflection on Income Tax and its impacts crucial, especially for middle-class citizens. The study will be carried out using a deductive approach, with a qualitative nature and an exploratory bibliographical research. Income Tax is a federal tax that is levied on the taxpayer's wealth increaseand is the subject of debates about its progressive table, which ends up burdening the lives of the Brazilian middle and lower middle class.