Imposto de renda da pessoa física e pessoalidade: uma relação precária e em deterioração

André Felipe Canuto Coelho; Bruna Estima Borba

doi:10.5433/1980-511X.2018v13n1p188

Personal income tax and personality: a precarious and deteriorating relationship

Authors

André Felipe Canuto Coelho Faculty Ladies of Christian Instruction - ARIC (Recife-PE) http://orcid.org/0000-0003-0964-5019
Bruna Estima Borba Federal University of Pernambuco - UFPE http://orcid.org/0000-0003-2966-2748

DOI:

https://doi.org/10.5433/1980-511X.2018v13n1p188

Keywords:

Principles, Economic capacity, Personal income tax, Personality.

Abstract

The present article compiles a series of studies that investigates the degree of realization of the principle of economic capacity with respect to personal income tax (IRPF). In this article, in particular, the personal nature of this tax is investigated. Using the inductive method and through doctrinal, normative and jurisprudential review, the characteristics of this tax are analyzed. By examining data made available by the Internal Revenue Service, covering the period from 2001 to 2014, and related to the large numbers of declared income and deductions, it is intended to demonstrate the precariousness of the Personal Income Tax (IRPF) and its deterioration over the analyzed period.

Author Biographies

André Felipe Canuto Coelho, Faculty Ladies of Christian Instruction - ARIC (Recife-PE)

He holds a degree in economics from the Federal University of Pernambuco, a law degree from the Federal University of Pernambuco, a specialization in economics from UFPE, a master's degree in law from the Federal University of Pernambuco and a doctorate in political science from UFPE. Professor of the Damas Faculty of Christian Instruction at the undergraduate and master's degree courses in Tax, Financial and Economic Law. He is Tax Auditor of the Federal Revenue Service of Brazil.

Bruna Estima Borba, Federal University of Pernambuco - UFPE

Adjunct Professor of Tax Law and Financial Law at the Center of Legal Sciences of the Federal University of Pernambuco - UFPE (Recife-PE, Brazil). Professor of the Damas Faculty of Christian Education in Recife. He holds a Doctorate in Law from UFPE, a Master's degree in Law from UFPE, a Specialization in Economics from UFPE, a degree in Law from UFPE and a degree in Mechanical Engineering from UFPE. She is Fiscal Auditor of the Brazilian Federal Revenue, retired.

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Published

2018-04-27

How to Cite

Canuto Coelho, A. F., & Borba, B. E. (2018). Personal income tax and personality: a precarious and deteriorating relationship. Revista Do Direito Público, 13(1), 188–225. https://doi.org/10.5433/1980-511X.2018v13n1p188

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Issue

Vol. 13 No. 1 (2018)

Section

Artigos

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