Principio da Capacidade Contributiva

10 Questions

Las distinciones entre contribuyentes deben basarse en las diferencias entre sus riquezas.

Principio de Capacidad Contributiva

El principio de igualdad es más amplio que el principio de capacidad contributiva.

Valor de la solidaridad o fraternidad

Las distinciones deben basarse en las diferencias entre las riquezas que varios contribuyentes manifiestan.

Deberes fiscales de los particulares

Realizar un ejercicio de ponderación entre los principios involucrados.

Vincula de modo inexorable el entendimiento y la aplicación de las normas jurídicas que con él se conectan.

Mandamiento nuclear de un sistema, disposición fundamental que se irradia sobre diferentes normas.

Define la lógica y la racionalidad del sistema normativo.

Study Notes

Ricardo Lodi Ribeiro states that the principle of capacity to contribute is derived from the equality principle, as everyone should contribute proportionally to public expenses based on their economic capabilities. (p. 365, Ribeiro)
Humberto Ávila points out that the principle of equality is broader than the principle of capacity to contribute. (p. 125, Ávila)
The principle of capacity to contribute is a fundamental constitutional principle that limits the legislative discretion when creating and graduated taxes. (p. 95, Ávila)
This principle is closely linked to the concept of fiscal citizenship and the correlation between fiscal rights and duties. (p. 96, Oliveira)
The application of this principle requires balancing it with other involved principles. (p. 42-46, Carrazza)
Roque Antonio Carrazza considers the principle a logical enunciation that occupies a prominent position in law and connects various legal norms. (p. 39, Carrazza)
Celso Antônio Bandeira Mello defines the principle as the nuclear foundation of the legal system, irradiating over different norms and providing them with coherence and harmony. (p. 68, Mello)
The effectiveness of constitutional principles, including the capacity to contribute principle, is further discussed by Luis Roberto Barroso. (Barroso)

In summary:

The principle of capacity to contribute stems from the broader principle of equality.
It is a fundamental constitutional principle that limits legislative discretion.
The principle is linked to the concept of fiscal citizenship and the correlation between fiscal rights and duties.
The application of this principle requires balancing it with other involved principles.
Roque Antonio Carrazza and Celso Antônio Bandeira Mello emphasize the principle's significance and its role as a logical foundation for the legal system.
The effectiveness of constitutional principles, including the capacity to contribute principle, is further discussed. (Barroso)

10 Questions