Contribuição social sobre o lucro líquido: a tributação progressiva como alternativa para concretização do estado social

Abstract

This paper discusses the possibility of progressive taxation of Social Contribution on Net Income, from the perspective of the current reality of the National Tax System. In this sense, the main objective of the study is to address the Social Contribution on Net Profit, in order to encourage a change in the way it is collected today, arguing that it should occur on a progressive basis, in order to assist the realization of the social state in the process. Brazil. Thus, the regressiveness of the National Tax System was demonstrated, by concentrating its tax matrix on the incidence of indirect taxation on the consumption of goods and services, burdening the poor and working class, as companies pass their final consumers on to their respective consumers tax charges. It was found that by centralizing taxation on income and equity, considered direct taxes, it is possible to achieve more effectively the tax isonomy, by applying the ability to pay, as occurs in developed countries. To this end, based on the deductive method, a bibliographic research was performed, which sought to understand the problem from the point of view of other authors; In addition, a documentary analysis was performed, based on legislation and other norms in the area of Tax Law; as well as a statistical study of the data related to the presented theme. Using the comparative method, it was possible to understand the occurrence of the Tax System in other countries, in order to compare the reality of the national tax matrix with that of other nations. Thus, it was verified the importance of a progressive taxation of the Social Contribution on Net Income, as a measure to help the realization of the social state, since the direct taxation is the best way to change the regressive character of the current Tax System. National, and consequently allows the consummation of the ideals of equality, contributory capacity and fiscal justice, set by the Federal Constitution, which are the basis for reducing the existing social inequality in the country.