O ITCD progressivo sob a ótica do princípio da capacidade contributiva

Abstract

The Principle of Ability to Pay is provided on article 145, §1º, of the Federal Constitution of 1988. According to this principle, whenever possible, taxes will have personal character, and should be graded according to the economic capacity of the taxpayer. Thus, the Principle of Ability to Pay is the way that effective the Principle of Equality in harvest tax. There are two main embodiments of the Principle of Ability to Pay noted by the doctrine and jurisprudence: proportional or progressive tax rates. In proportional tax the rate is fixed, as progressive tax is whose that the rate increases with the increase of its cost base. In this vein, the Principle of Ability to Pay requires the use of progressive rates, whenever possible, ie, whenever they are compatible with the tax. The majority doctrine understands that real taxes are not compatible with the progressive rates. Conversely, we argue that, although ITCD is a real tax, the Principle of Ability to Pay requires personalization, which is perfectly possible in this case. Thus, it is the constitutional application of progressive rates to ITCD.