Banca de DEFESA: Marcello Lavenere Machado Neto

Uma banca de DEFESA de DOUTORADO foi cadastrada pelo programa.
STUDENT : Marcello Lavenere Machado Neto
DATE: 25/06/2025
TIME: 09:00
LOCAL: https://meet.google.com/nye-sjyb-bci
TITLE:

THE PRINCIPLE OF ABILITY TO PAY AND PROGRESSIVITY IN THE PERSONAL INCOME TAX: ENFORCING THE CONSTITUTIONAL CHOICES IN BRAZIL’S TAX MATRIX

KEY WORDS:

taxation; tax matrix; contributive capacity; progressivity; income tax;

PAGES: 330
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

This study examines the principle of ability to pay and the progressivity of the Individual Income Tax (IRPF) in Brazil, with emphasis on analyzing how constitutional choices are effectively implemented—or neglected—within the country’s current tax structure. Building on the concept of a “tax matrix” developed by Gassen, and drawing on theoretical frameworks such as Nagel and Murphy’s argument that rights exist only post-taxation, as well as Piketty’s assertion of taxation’s central role in driving inequality, the analysis incorporates empirical data from the Brazilian Federal Revenue Service. It concludes that the current model of personal income taxation contravenes constitutional mandates, resulting in a regressive system that violates the taxpayer’s ability to pay. Beyond identifying this constitutional nonconformity, the research highlights a significant lack of justification, objectivity, and technical criteria in the decision-making processes that shape the prevailing tax system. Seeking to overcome the overly abstract approach that often marks legal discourse, the thesis proposes a new IRPF model, grounded in choices that are justified according to parameters consistent with constitutional principles. With the support of mathematics, the work aims to give concrete expression to the principles of progressivity and ability to pay by designing a taxable income base aligned with these principles. The proposed model is then compared with the current framework and assessed in light of constitutional requirements, demonstrating that the new structure better fulfills the objectives set forth in the Brazilian Constitution. In conclusion, the study critically analyzes recent legislative proposals for IRPF reform and offers theoretical and practical tools to guide contemporary legal professionals in addressing the identified constitutional shortcomings.

COMMITTEE MEMBERS:
Externo à Instituição - HELENO TAVEIRA TORRES - USP
Interno - 154321 - ANTONIO DE MOURA BORGES
Interno - 1647920 - ARGEMIRO CARDOSO MOREIRA MARTINS
Externo à Instituição - PEDRO JULIO SALES D'ARAUJO - USP
Presidente - 1647964 - VALCIR GASSEN