Biblioteca Digital de Teses e Dissertações da PUC_SP 1 Repositório Institucional da UEL 1 Repositório Institucional da UNIFESP 1

Programa de Estudos Pós-Graduados em Comunicação e Semiótica 1

Gomes, Marcos Rogério 1 Liberatore, Silvia T. 1 Lopes, Jonathan Izaias Vieira [UNIFESP] 1

Pinheiro, Amálio 1

Dissertação 2 Tese 1

Português 3

Dádiva 2 Assistência social - Projeto Casa Abrigo 1 Ciências Humanas - Sociologia 1 Clientela 1 Clientele 1 Desigualdade de renda 1 Mais ... Doações 1 Gift 1 Imposto de Renda da Pessoa Física 1 Mestiçagem 1 Organizações 1 Políticas públicas 1 Presentes 1 Presents 1 Progressividade 1 Public policy 1 Social welfare 1 Sociologia 1 This research analyzes the Brazilian Individual Income Tax (IRPF) from the perspective of the principle of tax progressivity. Therefore, the question is: can the IRPF be considered progressive? What are the parameters for progressiveness? Does granting tax benefits on IRPF contribute to reducing social inequalities and promoting tax justice? To answer such questions, the research presents the central ideas of the theory of optimal taxation, the main theoretical basis of the tax policies adopted in developed countries between the 1970s and 1990s, as well as the criticisms that followed it. It also presents recent discussions on the relationship between taxation and income inequality, the tax burden and its composition, the main results of the collection of Income Tax on Individuals (IRPF) between 2010 and 2020 and its analysis through the Calculation of labor income tax, capital and total income tax. The hypothesis raised is that, in the studied period, the tax policies on the IRPF favored the richest and contributed to the increase of income and wealth, social and fiscal inequality in the country. 1 Vinculações comunicacionais 1 “Campo da assistência social” 1 “Field of the social assistance” 1 Ver todos ... menos ...

Communication 1 Communicative bonding 1 Gift 1 Mixing 1 Organizations 1 Presents 1

COMUNICACAO 1