Post by account_disabled on Feb 27, 2024 7:04:35 GMT
This year, in academic circles and to a certain extent by public authorities, the hundredth year of the institution of the Income Tax in Brazil has been widely celebrated, which was done by Budgetary Law which provided for the General Revenue of the Republic of the United States of Brazil for the year 1923. Many questions about the 100 years of this tax can be raised, the first of which is undoubtedly the question of some as to whether the creation of a tax is a reason celebration, considering that taxes constitute "violence" on the part of the State, in the sense of taking away a portion of the citizen's resources. The aggressiveness of the tribute has been reduced, over time, since the edition of Magna Charta , in England, in which King John the Landless pledged not to levy taxes or taxes without the consent of the kingdom's general council.
SpaccaTo this day, this taxpayer protection movement has been increasingly consolidated, with the State, as a rule, constitutionally authorized to raise resources with a view to the common good. This necessary reason to collect is what results in the acceptance of the tax, by everyone, under the argument that society is supportive when it comes to bearing the costs of its maintenance Chinese Europe Phone Number List and development. In this sense, Income Tax is, in our view, the best instrument to achieve fiscal justice, as long as the implicit and explicit principles that guide the constitutional system are observed, this is because, in addition to allowing the observance of the character of personality of taxes, also allows the citizen's contributory capacity to be measured, without which the tax cannot be demanded.
Since then, it has been included in subsequent Constitutions, with the constitutional principles that govern it being noted, as can be seen in the current Constitution. This measure allows the ambitions of the ordinary legislator to be restricted when establishing income taxation hypotheses. Although in many countries the respective constitutions do not even address the matter except, sometimes, a brief reference to the principle of legality, the constitutional direction given to the topic in Brazil is to be applauded. This is the first important aspect between the Income Tax of the first years and today: description and addition of guarantees that the taxpayer enjoys, in the Major Law. Despite the constitutional protection that the taxpayer receives, it is true to say that for individuals, some of the constitutional principles applicable in matters of Income Tax have been, slowly, progressively and shamelessly, abandoned.
SpaccaTo this day, this taxpayer protection movement has been increasingly consolidated, with the State, as a rule, constitutionally authorized to raise resources with a view to the common good. This necessary reason to collect is what results in the acceptance of the tax, by everyone, under the argument that society is supportive when it comes to bearing the costs of its maintenance Chinese Europe Phone Number List and development. In this sense, Income Tax is, in our view, the best instrument to achieve fiscal justice, as long as the implicit and explicit principles that guide the constitutional system are observed, this is because, in addition to allowing the observance of the character of personality of taxes, also allows the citizen's contributory capacity to be measured, without which the tax cannot be demanded.
Since then, it has been included in subsequent Constitutions, with the constitutional principles that govern it being noted, as can be seen in the current Constitution. This measure allows the ambitions of the ordinary legislator to be restricted when establishing income taxation hypotheses. Although in many countries the respective constitutions do not even address the matter except, sometimes, a brief reference to the principle of legality, the constitutional direction given to the topic in Brazil is to be applauded. This is the first important aspect between the Income Tax of the first years and today: description and addition of guarantees that the taxpayer enjoys, in the Major Law. Despite the constitutional protection that the taxpayer receives, it is true to say that for individuals, some of the constitutional principles applicable in matters of Income Tax have been, slowly, progressively and shamelessly, abandoned.