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ARTÍCULO
TITULO

IMPOSTO DE RENDA E JUSTIÇA FISCAL À LUZ DO PRINCÍPIO CONSTITUCIONAL DA CAPACIDADE CONTRIBUTIVA / INCOME TAX AND FISCAL JUSTICE FROM THE PERSPECTIVE OF THE CONSTITUTIONAL PRINCIPLE OF CONTRIBUTION CAPACITY

Marcos Vinícius Costa Cabral    

Resumen

O presente trabalho objetiva abordar a tributação do imposto sobre a renda e proventos de qualquer natureza como instrumento de justiça fiscal, sob a perspectiva da força normativa e aplicabilidade plena e imediata dos princípios constitucionais tributários, exigindo que o imposto de renda cumpra efetivamente sua função extrafiscal de promover justiça na tributação, e, em última análise, funcione como mecanismo de justiça distributiva e de bem-estar social.

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