Taxation Human Rights – a Concrete Case: the right to the full income tax deduction of expenses with medicines

Abstract

This article is intended to address aspecific aspect related to the taxation humanrights: the right to full deduction of expenseswith medicines from the basis for calculat-ing the income tax. After a brief introductionto the topic of taxation human rights a rela-tively new vision in universal law, the articlemakes a foray into the income tax-individual,revisiting its basic concepts and principles. Ispresented, also, a brief history of the IRPF inBrazil, in order to better situate the subject infocus. In the sequel, the article faces the ques-tion about the deductions allowed, on the ba-sis of calculation of the tax. Finally, the articleanalizes the possible inclusion of spending onmedicines among these deductions, conclud-ing that it is an imperative of Fairness and re-spect to the Constitution

Keywords

• direitos humanos da tributação
• imposto sobre a renda
• dedutibilidade dos gastos com medicamentos