Abstract
The current article has the objective to demonstrate the low level of implementation of the principles of tax equality and economic capacity in the current national scene, with regard to individual income tax. To this end, the features will be examined, addressing the attributes of generality, universality and progressiveness, in correlation with those principles. The main proposition is that there is low degree of generality in the incidence of the individual income tax, caused by an undue preferential treatment given to capital income instead of labor income. Using qualitative research methodology and inductive method, the text construction will address the study of the meaning and effectiveness of these characters, especially with regard to generality, linked to the principles of equality and economic capacity. The examination shall be employed the content of the national constitutional and legal texts relating to income tax, as well as any jurisprudence and academic doctrine reflections as the main theoretical foundations. This research is justified by the need to identified, in the taxation of individuals, the realization of the principles of economic capacity and tax equality.
Keywords:
principles; tax equality; economic capacity; individual income tax; generality