José Adrian Pintos-Payeras

This work has as objective investigates the behavior of the Brazilian tax system in the execution of characteristics considered desirable for the theory of Public Finances in what concerns the distributive justice. With the purpose of understanding the current problems better, some were selected works that propitiated a historical panorama of the evolution of the evolution of the Brazilian tax system. The supposition that the indirect and total tributes happen together in a regressive way on the families with the persistence of the inequality in Brazil it motivated the application of the model proposed by Young (1990). Through this it is possible to discover the national tributary system it respects the capacity of payment principle of the population and which would be the estrangement among the system observed for the estimated system that respects the equal sacrifice. The necessary data to accomplish the estimatives were obtained through bibliofraphical research, mainly the ones that refer to the tax burden for strip of income, and with base in POF/IBGE 1995/1996. The tributes are divided in three classes: direct, indirect and total. Some of the formulated sceneries indicated direct tributes progressives, however in any simulation those taxes developed in a significant way capable to compensate the regressive of the indirect taxes. That confirmation is so much valid for the current tributary structure, as for the effective in 1975. The results show, that the tributes in Brazil don't respect the capacity of payment of the families when it is in focus the vertical equity, backing the title of this work, the Brazilian tax system acts as an amplifier of the income inequality.