Uma concepção ética para um tributo justo em John Rawls

Abstract

This thesis is an ethical analysis of taxation based on John Rawls’ (1921 – 2002) proposal, in the liberal tradition, found in his work A Theory of Justice. Rawls was a philosopher who contributed significantly to the notion of redistribution of goods, rights, and obligations, aiming for a well-ordered society in a contemporary philosophicalpolitical context. This study intends to answer the ethical-philosophical question of how the difference principle clarifies the role of the precepts of justice in building an ethical tax system. The Rawlsian view of reflective equilibrium substantiates an overlapping consensus that sees individuals living together in a system of mutual cooperation and advantages. We anticipate that the principles of justice can lead to the development and operation of a tax system focused on helping individuals accomplish their life and cooperative projects. Hence, an ethical reflection on distributive justice and the scope of taxation in commodities, mentioned by Rawls, determining which are the acceptable or unacceptable goods needed for living in harmony, is carried out. The conclusion is that the principles of justice, in their turn, once applied to the taxation system, contribute to a cooperative society that aims at social justice. Furthermore, they allow individuals to share and have access to the costs and benefits resulting from the distribution system of primary goods. Lastly, a bibliographical review is made using the analytical-hermeneutic research method.