Detalhes bibliográficos
| Ano de defesa: |
2024 |
| Autor(a) principal: |
Luna, Marcela Magno de
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| Orientador(a): |
Jesus, Isabela Bonfá de
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| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
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| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
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| Programa de Pós-Graduação: |
Programa de Pós-Graduação em Direito
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| Departamento: |
Faculdade de Direito
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| País: |
Brasil
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| Palavras-chave em Português: |
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| Palavras-chave em Inglês: |
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| Área do conhecimento CNPq: |
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| Link de acesso: |
https://repositorio.pucsp.br/jspui/handle/handle/42442
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Resumo: |
Introduction: The principle of ability to pay is one of the foundations of the tax system. Aim: To understand if the Capacity to Contribute of individuals with chronic diseases is closely linked to the incidence of PIT (Personal Income Tax) with the exclusion of medicines purchased by the taxpayer from the PIT tax base. Among the justifications for this research is the belief that this work may contribute to the academic discussion and social debate on fair and equitable tax policies. Method: Regarding the theoretical-methodological aspects, this qualitative approach research is a literature review, but also documentary research, as it not only encompasses books, theses, and dissertations but also produces its discussion based on the analysis of documents such as judgments and decisions. Results: That the right to deductibility of medicines for chronic diseases is intimately linked to the protection of the right to life and the guarantee of access to essential treatments for those in need, and that, therefore, both the aspect of human dignity and the principle of capacity to contribute must be considered. Discussion: Taxpayers affected by chronic diseases and with the lack of full deduction of these expenses from the calculation basis of the income tax, violates the principle of ability to pay, and the concept of income and new wealth |
