OS PRINCÍPIOS CONSTITUCIONAIS DA ISONOMIA TRIBUTÁRIA E A REGRESSIVIDADE DO SISTEMA TRIBUTÁRIO BRASILEIRO

Abstract

This is a scientific article that seeks to express the reality of taxation in Brazil, making a parallel between the constitutional principles of the prohibition of confiscation and the ability to contribute, in a context the rule of the existential minimum, in parallel to the form of regressive taxation existing in Brazil and reality of the lack of Tax Equality in the country. An analysis is made of Brazil's enforceable tax burden and criticism of the current taxation model, since the large portion of revenue falls on consumption, generating an asymmetrical system and accentuating inequality, as well as the way of taxing income and assets is carried out incorrectly.