| dc.description.abstract | Sustaining the need to promote justice in tax collection has been a commonplace in contemporary Brazil. The complaints about the tax collection system are numerous and are part of the daily life of the general population. However, what is understood as tax fairness meets a wide variety of opinions, being necessary to delimit what distributive justice requires from Tax Law. Therefore, the present work intends to approach the idea of justice in the distribution of the tax burden and its possible relation with the principle of the ability to pay. This study is based on today's concept of distributive justice, developed from the theory of justice developed by John Rawls. Based on Rawls, we seek to understand how a fair distribution of the tax burden would occur in a Democratic State that respects the Rule of Law, which affirms the commitment of guaranteeing the rights and freedoms of the citizen and where constitutional principles have the function of grounding the rules of Law. In view of this, must be analyzed the issue of fiscal distributive justice in the national legal system, in line with the introduction of principles and social rights after the Federal Constitution of 1988. Based on the idea of distributive justice and the content of the Constitution, the presente work aims to investigate the possible realization of the ideal of fiscal justice in the Brazilian system and the importance to respect the ability to pay has in the consolidation of this ideal. In the end, we intend to carry out a brief analysis of the (in)adequacy of tax legislation to the constitutional principle of ability to pay. | en |
