Justiça, simplicidade e guerra fiscal: uma análise da tributação no Brasil

Abstract

By means of the Federal Constitution of 1988, the Brazilian State determined that taxation in the country should happen in a fair, simple and isonomic manner. Fair to distribute income, making the richer pay more and the poorer pay less; simple because it needs to be non- bureaucratic and not cumulative, without confusing the taxpayer and without making the citizen need to be a specialist in the area to understand the tax rules; isonomic for treating all federal entities equally, without favoring or disfavoring any of them. Based on this assumption, this work will aim to make an analysis of the Brazilian Tax Legislation to verify if these parameters are being followed by the State. This research will happen through a hybrid model (quali and quanti), in a descriptive, documentary, bibliographic and based on secondary data, in which it will be noted that the objectives of simplicity, justice and isonomy have not been fulfilled in Brazil. Therefore, a Tax Reform will be proposed in order to minimize or remedy some of the problems found in our tax collection system.