The principle of ability from the perspective of income tax the individual
DOI:
https://doi.org/10.5433/1980-511X.2007v2n2p177Keywords:
Tax personal income, Principle of ability to pay, Progressiveness.Abstract
Given that society is made up of people with different levels of wealth, stands out the principle of ability to pay, guaranteed level Constitution as an instrument capable of performing the Tax Justice. In this context, the principle of ability to pay is the principle of most informer taxes, including income tax and earnings of any nature. The so that the said tax notice of the ability, it is necessary that the it is progressive. The achievement of this aim is possible only through the combination of three elements, namely the calculation base, the rate and the portion of the deduct.Downloads
Published
2007-12-15
How to Cite
Freitas, J. A. de. (2007). The principle of ability from the perspective of income tax the individual. Revista Do Direito Público, 2(2), 177–188. https://doi.org/10.5433/1980-511X.2007v2n2p177
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