With focus this article analyzes the taxpayer's potential considering its economic and fiscal capacity, closely linked to wealth produced in a personal way, with specific purpose of discussion on the reduction of inequalities created by the lack of maintenance of the Brazilian tax law generally as tax reform. To Compare the legal order, infra legal system with the general principles brought by Federal Constitution , such as human dignity, allows to point conditions for improvement of tax incidence more equally and in proportion to the wealth of the taxpayer.
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