Unconstitutionality of Progressive Rates in National Career RPPS

Authors

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

    Keywords:

    Social Security Contributions, Progressivity, Equality

    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

    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.

    Published

    2023-12-06

    Data Availability Statement

    Data are available within the body of the article.

    How to Cite

    Unconstitutionality of Progressive Rates in National Career RPPS. Revista ESASP - Revista Científica Virtual da Escola Superior de Advocacia da OAB/SP, [S. l.], v. 1, n. 42, p. 132–145, 2023. Disponível em: https://revista.esaoabsp.com/index.php/esa/article/view/200. Acesso em: 21 may. 2026.

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