摘要：The present article compiles a series of studies that investigates the degree of realization of the principle of economic capacity with respect to personal income tax (IRPF). In this article, in particular, the personal nature of this tax is investigated. Using the inductive method and through doctrinal, normative and jurisprudential review, the characteristics of this tax are analyzed. By examining data made available by the Internal Revenue Service, covering the period from 2001 to 2014, and related to the large numbers of declared income and deductions, it is intended to demonstrate the precariousness of the Personal Income Tax (IRPF) and its deterioration over the analyzed period.
关键词：Principles;Economic capacity;Personal income tax;Personality.;Princípios;Capacidade econômica;Imposto de renda da pessoa física;Pessoalidade.
