A TRIBUTAÇÃO COMO FORMA DE DISTRIBUIÇÃO RENDA E DIMINUIÇÃO DAS DESIGUALDADES SOCIAIS.

Abstract

This article analyzes the evolution of taxation as a tool for income redistribution and reducing social inequalities in the country from 1945 to the present day. It explores the implementation of tax policies in each historical period, with a special focus on taxes that facilitate income distribution. To this end, progressive and re-gressive taxes are examined, highlighting how each type influences the deconcen-tration of income. Furthermore, the potential impact of Tax Reform in this context is discussed, presenting two relevant proposals that are currently under consider-ation in the National Congress. The analysis aims to demonstrate how the tax structure can be used to mitigate economic disparities and promote a more equi-table society.