Um exame da evolução da jurisprudência do supremo tribunal federal quanto à aplicação de alíquotas progressivas aos impostos reais

Abstract

This paper presents an analysis of the evolution of the jurisprudence of the Federal Supreme Court regarding the constitutionality and compatibility of the application of the technique of progressivity to taxes of a real nature, considering that in its earlier judgments its positioning was unfavorable, materializing, in the edition of the summons nº 656 of the referred Court, whereas at the moment the referred technique is accepted. The principles of isonomy and contributory capacity were studied, as well as the technique of progressivity and its interaction with taxes of real nature, in addition to an analysis of different decisions of the Federal Supreme Court between 1999 and 2016, aiming at an understanding ample to gauge the adequacy of the contemporary position that the progressivity of real taxes would be constitutional. For that, a qualitative, theoretical, bibliographical and documentary research was made using the deductive approach method. Finally, it was concluded that the current understanding of the Federal Supreme Court is not only compatible with our legal system, but also provides perfect compliance with the principles of isonomy and contributory capacity, these being the densification of the principle of equality established in the caput of the article 5 of the Federal Constitution of 1988.