A regressividade na tributação sobre o consumo

Abstract

The theme of this scientific article is the fiscal regressivity in taxation on consumption in Brazil, analyzed under the principle of ability to pay. The purpose of the research was to investigate whether the use of this economic base in Brazil meets the tax principles of the ability to pay, the prohibition of confiscation and the guarantee of the existential minimum. To do so, we carried out an exploratory and bibliographical research, gathering information to get to know the Brazilian tax matrix, especially taxation on consumption, in order to verify its importance among the bases of tax incidence, as well as how it respects the principles of selectivity and of non-cumulativeness, in order to measure its degree of regressivity. At the end of the work, we realized that our tax matrix disrespects the constitutional principles of taxation, especially that of the ability to pay, and has a high degree of regression, that is, it burdens more people who should contribute less due to their economic capacity. Indeed, we have a tax system that does not contribute to the constitutional objectives of eradicating poverty, reducing social inequalities and guaranteeing national development. Given this, we propose a restructuring of the tax matrix, supported by the consensus of tax policies adopted by member countries of the OECD - Organization for Economic Cooperation and Development.