A study about the effects of the PEC 45/19 in the inequality of income in Brazil with the help of the modern taxation theory

Abstract

The Brazilian's tax system, as for the manner that it was built, makes room for a series of questions that evolve: financial efficiency, tax fairness, federalism, transparency and corrective taxation (Afonso, 2013). As so, a series of changes are proved to be necessary in a way to improve the taxes practices, a topic very frequently debated by Brazilian politicians, economist and tax lawyers. Considering the reappearance of this debate in the recent Brazilian background - which verifies Brazil's inability to solve the problem by imposing permanent or even short-terms solutions -, this dissertation aims to analyze the draft of the national law system alteration based on the tax theory. Finally, this dissertation seeks to contribute with the actual discussion around the tax reform by highlighting the flaws of the actual model and analyzing one of the proposes to change it. Inside the study of this proposal this paper aims to understand the impacts of the future alterations in Brazilian income inequality.