ENSAIO SOBRE A REFORMA TRIBUTÁRIA IDEAL: UM VIÉS SOCIAL ANTE AS DISTORÇÕES DO SISTEMA TRIBUTÁRIO

Abstract

The Constitution of Brazil 1988 brought advances in mitigation of regional and social inequalities, pursuing the realization of an effective Social Democratic State of Law. In the search for the affirmation of social rights, principles such as equality and human dignity gained focus. The constituent legislator granted even greater autonomy to the federative entities; however, it did not present significant improvement in the sense of simplifying the Brazilian tax model. As a result, linked to the history of taxation in Brazil, there is currently a real mess in the tax legislation, inflated by various regulations, which deal with taxes that do not follow the best path for the materialization of a just nation. The objective of this study is to present some recent efforts to reformulate the National Tax System, as well as to present the contours of an ideal tax reform through the analysis of the tax system and its distortions, seeking support in concepts such as solidarity and equity. The methodology is of the explanatory type, with the aid of bibliographic research through published materials, articles and books. The study, easily understood by all readers, presents a vision of fair tax reform, focused on guiding principles, which allows efficient changes in the current Brazilian tax model.