Biblioteca Digital de Teses e Dissertações da PUC_SP 5 Repositório Institucional da UNIFESP 1

Programa de Estudos Pós-Graduados em Direito 4 Programa de Estudos Pós-Graduados em Economia Política 1

Campello, Geórgia Teixeira Jezler 1 Junqueira, Lavinia Moraes de Almeida Nogueira 1 Lopes, Jonathan Izaias Vieira [UNIFESP] 1 Lourenço, Vladimir Rossi 1 Oliveira, Victor Falcão Sande e 1 Souza, Vanderson Silva de 1

Carrazza, Roque Antonio 1 Costa, Regina Helena 1 Jesus, Isabela Bonfá de 1 Lins, Robson Maia 1 Pires, Julio Manuel 1

Dissertação 6

Português 6

Progressividade 4 IPTU 3 Capacidade contributiva 2 Extrafiscalidade 2 Desigualdade de renda 1 Função Social da Propriedade 1 Mais ... IPTU - Imposto Predial e Territorial Urbano 1 Imposto de Renda da Pessoa Física 1 Imposto sobre Propriedade Territorial Urbana 1 Impostos -- Brasil 1 Isonomia tributária 1 Politica tributaria -- Brasil 1 Política fiscal 1 Progressividade tributária - Brasil 1 Reforma tributaria -- Brasil 1 Reforma tributária 1 Seletividade 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 Tributação 1 acoplamento estrutural 1 base de cálculo 1 direito real 1 progressividade 1 propriedade 1 Ver todos ... menos ...

Progressiveness 2 Contributive capacity 1 Contributory capacity 1 Cumulative taxes 1 Extrafiscal Policy 1 Extrafiscality 1 Mais ... Fiscal progressiveness 1 IPTU 1 Municipal Real Estate Tax (IPTU) 1 Progressiveness of taxes 1 Property Tax 1 Selectivity 1 Social Function of Property 1 Tax equality 1 Tax policy 1 Tax reform 1 Taxation 1 progressiveness 1 real estate 1 right in rem 1 structural coupling 1 taxation basis 1 Ver todos ... menos ...

DIREITO 3 DIREITO TRIBUTARIO 1 POLITICA FISCAL DO BRASIL 1