O direito à ampliação da dedução da base de cálculo do imposto sobre a renda da pessoa física em despesas com educação

Abstract

Introduction - Based on the theoretical assumption that the responsibility for the promotion of education is shared by the State and the Family, the text reflects on the financing mechanisms of educational services provided by the private sector, relating them to the right to deduct educational expenses from the calculation basis of the Individual Income Tax (IRPF). The research adopts the following fundamental premise: there is an individual subjective right to obtain the same financial benefit from the State for access to educational services that can be realized by increasing the limit for deduction of educational expenses from the income tax base. Objective - To evaluate the right to extend the limit for deducting education expenses from the income tax base in light of the principles that govern the national tax system and the right to education. Methodology - The adopted procedure is theoretically based on the logical-deductive method. It is developed through the analysis of hypothesis propositions, verified through the application of structured research technique in legislation, public documents and specialized literature, selected and briefed in a systematic way. The first hypothesis is that joining the private school network should not imply the mere unburdening of the State in providing financial assistance to the student, especially in view of the need to ensure equal treatment by the State. His second hypothesis is that extending the deduction of educational expenses from the IRPF tax base is a measure that serves the public interest of improving education and is likely to promote greater social cohesion. Conclusions - It concludes that the investigated proposition is in conformity with the principles that govern the national tax system, besides having a previously established control mechanism, which favors inspection and efficiency. Furthermore, it consists of an instrument to stimulate education, social cohesion and protection of democracy.