Direito tributário brasileiro: a capacidade contributiva e a disponibilidade de renda

Abstract

Brazil has long been known for its high tax burden. Such fame often precedes the country globally, making positive traits almost nil. In fact, what is experienced today is a reflection of the past, of the genesis of the State. Here, the work exposes the historical origins of tax law worldwide and in Brazil, since the pre-colonial period and proposes to answer whether there is tax justice in Brazilian tax law according to the taxpayer's income. A survey of moments is made that directly point out the disrespect for the population's ability to pay, harming the existential minimum. This is because when analyzing the history of tax law, it is possible to notice the failure to observe the taxpayer's ability to contribute and the availability of income, so that the feeling of tax oppression arises. Considering the historical narrative of the tax genesis in the country, the work exposes criticisms, mainly due to the breadth that the tax system involves, directly affecting various sectors of society.