This article is intended to address a specific aspect related to the taxation human rights: the right to full deduction of expenses with medicines from the basis for calculating the income tax. After a brief introduction to the topic of taxation human rights a relatively new vision in universal law, the article makes a foray into the income tax-individual, revisiting its basic concepts and principles. Is presented, also, a brief history of the IRPF in Brazil, in order to better situate the subject in focus. In the sequel, the article faces the question about the deductions allowed, on the basis of calculation of the tax. Finally, the article analizes the possible inclusion of spending on medicines among these deductions, concluding that it is an imperative of Fairness and respect to the Constitution.
Taxation Human Rights; Income Tax; Medicine Expenses Deductions