O cashback tributário e a justiça fiscal no Brasil

The aim of this scientific article is to analyze the legal repercussions of the tax cashback introduced by Proposed Constitutional Amendment No. 45/2019, especially the suitability of the institute for implementing tax justice. The research was carried out using the hypothetical-deductive approach, with research into articles, books and economic and legal doctrine. Firstly, the concept of tax justice was analyzed. Subsequently, the relationship between tax justice and the negative income tax disseminated by Milton Friedman is demonstrated, as well as its relationship with the tax cashback institute. Next, the text of PEC 45/2019 is addressed, paying attention to how the tax cashback will be implemented, highlighting the benefits and also the difficulties in establishing the new system. Finally, it is recognized that the connection between tax justice, negative income tax and tax cashback lies in the effort to create a tax system that not only raises funds for the public coffers, but also actively seeks to reduce income inequality and improve the quality of life of the most vulnerable sections of society, increasing the progressivity of taxes in order to benefit the low-income population.