Princípio da capacidade contributiva: impacto da não correção da tabela progressiva do imposto de renda de pessoa física, aplicados à remuneração de docentes da carreira de magistério superior

Abstract

The objective of this work to present a study on the IRPF and the damage caused to the taxpayers by the correction of the IRPF rate schedule table. The work is justified, since it describes the reduction and efficiency aspects of the role of the IRPF in the economy and in society in General. The importance of the study of the progressivity of the income tax is backed on several factors, justifying thus the present research. The methodology used in the research was descriptive and quantitative. Object of study is the apparent lag of progressive table IRPF, which has direct impact on the income of the taxpayer. The results show that the progressive table the year 2016 presents a lag of 72.18% in relation to the IPCA index, and the scope of taxation comes to lower income and generating greater profitability of taxation to the Union, however the lag of progressive table causes injury to the fundamental rights of taxpayers. Concluding that more than tax justice is necessary a revision of the legitimacy and legality of the criteria established for the collection, which has established growing losses to taxpayers in General.