Justiça Fiscal

Ensaios da Fundação #4

by José Luís Saldanha Sanches

O Estado contemporâneo alimenta-se de impostos pagos pelas empresas e pelos cidadãos. Neste ensaio sobre justiça fiscal pretende-se reflectir sobre o eterno problema da repartição da carga tributária entre os contribuintes: tributar mais o rendimento ou mais o consumo? Conceder benefícios fiscais? A quem? A questão da justiça fiscal é também o problema da despesa pública descontrolada e do efeito no aumento dos impostos gerado por fenómenos como a corrupção e a fraude fiscal, que crescem com apoio em leis complexas, tribunais formalistas e sigilo bancário encobridor.

Genres: Politics

80 pages, Hardcover

First published September 1, 2010

Reviews

[Luís · Rating 3 out of 5]

The Contributory Capacity of the individual means his economic suitability - financial capacity - to support, without sacrificing the indispensable to life compatible with human dignity, any fraction of the total cost of public services. The principle has as its underlying assumption the ability to promote justice through taxation, after all, tax justice means treating equal taxpayers equally, while ensuring that unequal taxpayers differentiated according to some criteria. Several factors favour the tax injustice generated by taxation in Brazil, taxation that gravely violates the principle of contributory capacity. These injustices can be observing through factors such as tax avoidance provided by the permissive gaps in our tax system, tax evasion. And, mainly, the tax burden is borne by wage labour, which does not receive equal consideration in public services from the government - and productive sectors of the economy. It is in this way, therefore, that the work tries to demonstrate the benefits that can come from tax reform - if the principle of contributory capacity and taxation based taxation that visualizes the economic justice and the income redistribution is duly respected - mainly as a factor Social.

[Hugopimenta · Rating 1 out of 5]

Seca...

[Jef · Rating 4 out of 5]

As primeiras páginas foram extremamente cativantes e entusiasmantes. O final mais descuidado. Porém, uma obra muito acessível, a última deste mestre.

[Joao Bernardino · Rating 4 out of 5]

Excelente para quem quer compreender, numa linguagem curta e simples, as implicações do sistema fiscal na economia e equidade