Imposto de renda inconstitucional: quando o Estado é o agressor, como a legítima defesa poderá se impor?

Abstract

This monographic work is a problem that involves social problems, inequalities and injustices promoted by the State in the exercise of your competence to tax the income and assets of taxpayers. The research involves survey of concepts and of conceptual distinctions necessary for the understanding of the topic, with a view to tax and constitutional complexity involved; the contextualization of these essential concepts to concrete situations in which legal regulations take effect, which involve the minimum understanding about economic phenomena and what these represent; the discussion about the self-defense mechanism of natural right subsisting in several legal disciplines as well as the identification and exploitation of your content for the solution of legal crises around the issue. We used deductive approach, literature interpretative technique qualitative procedures of Legal Science. The general objective is to offer reasonable legal response, proportionate and fair to the problem, aiming at the conservation and effective protection of the interests of the taxpayer in connection with the taxation of your income. The specific objectives are listed as up, analyze and expose the facts and fundamentals to prove the situation of gap between the economic capacity of the taxpayer and the tax obligation to pay; analyze the relevant legal literature in search of effective and lawful responses against the damage to assets and income perpetrated by State; reflect and rethink the right order to instrumentalize some suggestion of solution to the problem of research. The finding culminated in two ways by the taxpayer if defender of fiscal exactions of their rights, as villagers the need to complain about the legal situation, namely, the moderate, tax planning that aligns to the legal possibilities in the jurisprudence of the SUPREME COURT in order to exercise control of constitutionality diffuse and repairs of damage by natural judgments; the conservative tax planning, in which the taxpayer exploits one of the options of the Declaration that IRPF reveals more accounting more advantageous, as well as rehabilitation and refurbishment.