DEDUCTIONS RELATED TO HEALTH AND EDUCATION IN INCOME TAX UNDER ATTACK: RIGHT TO THE EXISTENTIAL MINIMUM PUT IN CHECK IN THE NEOLIBERAL SCENARIO OF THE INFORMATION SOCIETY

Abstract

This article aims to identify the existential minimum in tax terms, noting that the economic capacity of the taxpayer delimits the minimum conditions for the maintenance of life, since that capacity begins beyond the vital minimum necessary for a life with dignity. Thus, it is also verified how the deductions of expenses related to health and education in income tax are revealed as impediments so that the State touches with human rights taxes, achieving the result that they show themselves as real tax immunities and, therefore, could not be diminished precisely by safeguarding the fundamental right to dignity, and have an essential role in the expansion of human development. For the development of the research, analyzes the question of the possibility of decomposition of the person in information about himself. Under the influence of the information revolution and the development of technologies in the Information Society, the organization of  information becomes an essential tool for categorizing different social groups, which proves to be a enabler of guaranteeing individual rights to all human beings. However, in the contemporary political scenario that advocates, in the field of human rights, the flexibilization of individual freedoms and, in the tax field, the implementation of fiscal austerity, a proposal to revise the deductions for health and education expenditure on the basis for calculating the Income tax, thus comes to repudiate such social protections. Elects itself as research methodology the study of legislation in the tax field, in addition to the doctrine on the subject.