Inconstitucionalidade das Alíquotas Progressivas dos Regimes Próprios de Previdência Social das Carreiras Nacionais

Ramon Leandro Freitas Arnoni

Articles

Unconstitutionality of Progressive Rates in National Career RPPS

Authors

Ramon Leandro Freitas Arnoni Instituto Brasileiro de Estudos Tributários (IBET)

Published: 2023-12-06 Issue: Vol. 1 No. 42 (2023) Pages: 132-145

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Abstract

Argues that unequal progressive social security rates between States and the Union for judiciary and teaching professions violate the tax equality of national-level careers.

Received: September 2023 | Accepted: December 2023

Keywords

Social Security Contributions Progressivity Equality

Data Availability Statement

Data are available within the body of the article.

Author Biography

Ramon Leandro Freitas Arnoni, Instituto Brasileiro de Estudos Tributários (IBET)

Tax Auditor in SP and Judge of TIT/SP, Master's student and specialist in Tax Law from IBET.

References

BARRETO, Paulo Ayres. Contribuições: Regime Jurídico, Destinação e Controle. 3. ed. São Paulo: Noeses, 2020.

CARVALHO, Paulo de Barros. Direito tributário: linguagem e método. 7. ed. São Paulo: Noeses, 2018.

CASTRO, Carlos Alberto Pereira de; LAZZARI, João Batista. Manual de Direito Previdenciário. Rio de Janeiro: Forense, 2020.

How to Cite

Unconstitutionality of Progressive Rates in National Career RPPS. Revista ESASP - Revista Científica Virtual da Escola Superior de Advocacia da OAB/SP, São Paulo, v. 1, n. 42, p. 132–145, 2023. Disponível em: https://revista.esaoabsp.com/index.php/esa/article/view/200. Acesso em: 15 oct. 2026.

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