The Unconstitutionality of Expenses Deductibility Limitation of Education in the Tax Personal Income

Abstract

This study corroborates the discussion in the courts of the current federal law that imposes limitation of the deductibility of education in the tax personal income. Education is a fundamental social right , as well as health that has its full deductibility in the same tax. Applying the deductive dialectical methodology, and bibliographic and documentary research tool , the current limitation hurts the legal system and constitutionality,instead, wounds the dignity of the taxpayer, the fundamental constitutional guarantees , resulting from the law of a democratic state , generating legal uncertainty and illegitimacy of the regulatory system