Autore
Buffon, Marciano

Titolo
Tributacão e minimo existencial: a peculiar violação de direitos fundamentais no brasil
Periodico
L'altro diritto
Anno: 2024 - Volume: 8 - Pagina iniziale: 59 - Pagina finale: 75

This study aims to analyze the relationship between the principle of human dignity and the tax burden in Brazil, especially in order to demonstrate that the way in which the fulfillment of the fundamental duty to pay taxes is demanded undermines the so-called existential minimum. In the fiscal field, the principle of human dignity prevents the State from collecting taxes from those who are deprived of the capacity to contribute, since their monthly income is insufficient to ensure the minimum necessary for a dignified existence, as provided for in item IV of article 7 of the Brazilian Constitution. To demonstrate this, the composition of the Tax Burden in Brazil is analyzed, which is done through data provided by the National Treasury, which confirm the hypothesis that taxation on consumption in the country, even if indirect, represents a clear affront to the existential minimum. Finally, the paper proposes to present a feasible path to neutralize the effects of indirect taxation on consumption, through the creation of what has been chosen to call existential tax free



SICI: 1827-0565(2024)8<59:TEMEAP>2.0.ZU;2-X
Testo completo: https://www.pacinieditore.it/wp-content/uploads/2025/04/4.-Buffon-M.pdf

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