TAX BURDEN REDUCTION AND SOCIAL DEVELOPMENT

Abstract

Not uncommonly changes in the Brazilian taxation system, lead to several questioning by their people, as well as strong resistance to accepting them, given the fact that taxation is the source of governmental revenue, which maintain the public wheels spinning big. Likewise, this same tax revenue income, is an aid to financing political investments and social welfare, which its goal is lessen the social imbalance, in order to providing citizens with basic welfare like: health and education, as well as giving them access to the income transfer programs. By investing in social programs, the govern is giving back to its population what is collected from them via taxation. On this way, it is expected the people to increase their quality of life and having a fair living in the society. On the other hand, it is known that by reducing the tax burden as well as decreasing the tax income; the programs on social development will also be reduced. As an outcome, this will lead  to a significantly social inequity and a clear distance of the  social classes. It is worth highlighting the fact that, by relieving the burden of taxation upon the taxpayers, the economic development is boosted, by allowing the market to regularize the differences inside the social classing and redistribute the wealth amongst them. This article aims as a goal, to expand the knowledge providing   clear explanations on how the tax duty directly hits and affects society, in relation to its social development, and also provide information and explanation,  whether it complies with the  rights, duties and foundations established and ruled by the Brazilian Constitution of a society who is free, fair, empathetic, humane,  and it is also a society that is lined up on poverty eradication, people marginalization, reduction on social and regional inequities, and the welfare of the citizens. Therefore, aims to provide a view of the actual and current taxation structure and its main tribute under the criteria of reaching satisfaction for tax justice and economic development. As for the methodology, it was chosen the exploratory method using as referential of studying and researching:  books, specialized magazines, articles and publishings on tax revenue available on internet, and the current Brazilian Legislation on taxation.