摘要：The disinvesting of a charge tax of the alimony represents the focus of the critical analysis of the gift ensaio. A legal nature and the ends the one that if the foods destine, disauthorize the framing as if income was. Not being income, been improper the incidence of the Income tax. Taxation that such is unjust, improper and attacks the morality of the Brazilian family. In this perspective the study about impropriety of the collection of the Income tax intends to point solid beddings on alimony.
关键词：Alimony;Improper taxation;Disinvesting of a charge.;Impuestos incorrectos de los alimentos;Exención de una carga.;Pensão alimentícia;Tributação indevida;Desoneração.
