Da infração ao princípio da capacidade contributiva pela limitação das despesas educacionais no Imposto de Renda Pessoa Física no Estado social brasileiro

Abstract

The present work proposes to verify the relationship between the provision of the social right to fundamental education in the Brazilian Social State and the principle of contributory capacity. The focus is on verifying the hypothesis that the impossibility of fully deducting expenses with private fundamental education (from first to ninth grade) of the Individual Income Tax (IRPF) violates the tax principle of contributory capacity. It happens that the IRPF taxpayer is impelled by the factual circumstances to hire the private basic education service for his dependents instead of having basic public education, due to the provision of factors by the State that lead those responsible to choose private schools, which, in turn, it contravenes the tax principle of the Contributory Capacity due to the fact that the discount on education expenses is limited in the IRPF. Through the study, the principle that is supposed to govern the Brazilian Social State, namely Solidarity, which underlies social rights, specifically the right to education, with the Brazilian tax collection system, to ascertain whether due to the fact that the deduction of expenses with education in the Income Tax is not integral there is a violation (or not) of the principle of contributory capacity. This is observed after the comparison of the deduction of education expenses with the calculation bases, both foreseen by the legislation. The relevance of the research consists in the analysis of a persistent problem in the Brazilian reality, corroborated, for example, by the proposition of ADI 4927, which deals with the matter. Still, it highlights the importance of the theme considering its complexity and the need for more academic studies from the perspective of constitutional principles and objectives in the tax-constitutional area and more, related to the theme of the social right to education. Therefore, it is necessary to collect and analyze data related to fundamental education. Thus, this research use the hypothetical-deductive method in a descriptive bibliographic procedure and the empirical method with descriptive data analysis. It also applies the documentary technique will be used when analyzing the jurisprudence.