Taxation Human Rights – a Concrete Case: the right to the full income tax deduction of expenses with medicines
DOI:
https://doi.org/10.5007/2177-7055.2015v36n70p235Abstract
This article is intended to address aspecific aspect related to the taxation humanrights: the right to full deduction of expenseswith medicines from the basis for calculat-ing the income tax. After a brief introductionto the topic of taxation human rights a rela-tively new vision in universal law, the articlemakes a foray into the income tax-individual,revisiting its basic concepts and principles. Ispresented, also, a brief history of the IRPF inBrazil, in order to better situate the subject infocus. In the sequel, the article faces the ques-tion about the deductions allowed, on the ba-sis of calculation of the tax. Finally, the articleanalizes the possible inclusion of spending onmedicines among these deductions, conclud-ing that it is an imperative of Fairness and re-spect to the ConstitutionDownloads
Published
2015-06-17
How to Cite
LEONETTI, Carlos Araújo. Taxation Human Rights – a Concrete Case: the right to the full income tax deduction of expenses with medicines. Seqüência - Legal and Political Studies, Florianópolis, v. 36, n. 70, p. 235–252, 2015. DOI: 10.5007/2177-7055.2015v36n70p235. Disponível em: https://periodicos.ufsc.br/index.php/sequencia/article/view/2177-7055.2015v36n70p235. Acesso em: 26 jul. 2024.
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