Abstract
This article, the result of a master's thesis research, presents data from some of the main research on inequality, concentration (of income and capital) and tax structures in the world, in Latin America and, in more detail, in Brazil. It verifies and presents evidence that in Brazil salaried workers are proportionally more heavily taxed than mega-entrepreneurs, contradicting theories that adhere to State neutrality. Additionally, it presents some of the negative effects of the tax structure and income concentration to the detriment of small and medium-sized entrepreneurs (SMEs). Finally, it lists different tax mechanisms intrinsic to the Brazilian tax system (STB) at the effective disposal, mainly of mega-entrepreneurs and large corporations, highlighting the real possibility of transferring the tax burden to the disadvantage of salaried workers and the reduction of profits of SMEs. This leads to questions on the limits of taxation, as a remedy prescribed for the correction of social injustices, at the heart of the capitalist system.
Keywords:
Brazilian Tax System; Economy; Socioeconomic Inequities