A tributação brasileira como fator no aumento da desigualdade social à luz do direito comparado

Abstract

Brazil is among the fives among the most unequal countries in the world, according to the UN. The objective is to demonstrate how Brazilian taxation is a factor in the increase of social inequality in the light of comparative law. To do so, through the deductive method, we proceed to the analysis of the historical aspects that involve the tax issues in the country, of the proposals to build the Fiscal justice, until the discussion of the current tax reform. Thus, it is observed that there will be advances if the reform is approved, but still does not deepen in the debate of elementary issues to reduce social inequality through Brazilian taxation.