A Capacidade Contributiva e a Justiça Distributiva no Brasil

This study analyzes the evolution of the fiscal system within the Brazilian legal framework, from its origins to the present day, aiming to identify advances and challenges related to tax justice. The research adopts a historical and philosophical approach, highlighting the thought of Aristotle and the principles of distributive justice, while also engaging with contemporary perspectives from authors such as John Rawls and Alasdair MacIntyre. The study discusses the social, economic, and legal implications of tax collection, as well as the constitutional principles that aim to ensure fair taxation in Brazil. Despite the provisions of the 1988 Federal Constitution, the national tax system still exhibits shortcomings that contribute to inequality, calling for critical reflection and proposals for adjustments that prevent state abuses and promote a more equitable society.