Taxation Human Rights – a Concrete Case: the right to the full income tax deduction of expenses with medicines

Taxation Human Rights – a Concrete Case: the right to the full income tax deduction of expenses with medicines

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,...

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Main Author: Carlos Araújo Leonetti
Format: Article
Language:deu
Published: Universidade Federal de Santa Catarina 2015-06-01
Series:Sequência: Estudos Juridicos e Politicos
Subjects:
direitos humanos da tributação
imposto sobre a renda
dedutibilidade dos gastos com medicamentos
Online Access:https://periodicos.ufsc.br/index.php/sequencia/article/view/31102
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spelling doaj-0507505ad6a541a8ba4f6ed5c855dea32020-11-25T01:24:58ZdeuUniversidade Federal de Santa CatarinaSequência: Estudos Juridicos e Politicos0101-95622177-70552015-06-01367023525210.5007/2177-7055.2015v36n70p23523859Taxation Human Rights – a Concrete Case: the right to the full income tax deduction of expenses with medicinesCarlos Araújo Leonetti0UFSCThis 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 Constitutionhttps://periodicos.ufsc.br/index.php/sequencia/article/view/31102direitos humanos da tributaçãoimposto sobre a rendadedutibilidade dos gastos com medicamentos
collection DOAJ
language deu
format Article
sources DOAJ
author Carlos Araújo Leonetti
spellingShingle Carlos Araújo Leonetti
Taxation Human Rights – a Concrete Case: the right to the full income tax deduction of expenses with medicines
Sequência: Estudos Juridicos e Politicos
direitos humanos da tributação
imposto sobre a renda
dedutibilidade dos gastos com medicamentos
author_facet Carlos Araújo Leonetti
author_sort Carlos Araújo Leonetti
title Taxation Human Rights – a Concrete Case: the right to the full income tax deduction of expenses with medicines
title_short Taxation Human Rights – a Concrete Case: the right to the full income tax deduction of expenses with medicines
title_full Taxation Human Rights – a Concrete Case: the right to the full income tax deduction of expenses with medicines
title_fullStr Taxation Human Rights – a Concrete Case: the right to the full income tax deduction of expenses with medicines
title_full_unstemmed Taxation Human Rights – a Concrete Case: the right to the full income tax deduction of expenses with medicines
title_sort taxation human rights – a concrete case: the right to the full income tax deduction of expenses with medicines
publisher Universidade Federal de Santa Catarina
series Sequência: Estudos Juridicos e Politicos
issn 0101-9562
2177-7055
publishDate 2015-06-01
description 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 Constitution
topic direitos humanos da tributação
imposto sobre a renda
dedutibilidade dos gastos com medicamentos
url https://periodicos.ufsc.br/index.php/sequencia/article/view/31102
work_keys_str_mv AT carlosaraujoleonetti taxationhumanrightsaconcretecasetherighttothefullincometaxdeductionofexpenseswithmedicines
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