Reforma Tributária: a (in)dispensabilidade das desonerações para se garantir equidade para a tributação brasileira sobre o consumo

Abstract

This monograph aims to evaluate whether the tax exemptions granted to goods and services of primary necessity are, or not, indispensable to bring equity to the Brazilian taxation on consumption. The post-positivism was used as the theoretical framework for the study, and the dialectic, comparative and deductive methodologies were used for its elaboration. Through this research, the following results were obtained: the taxation on consumption in Brazil is regressive, evaluating both the families' income and their expenses; VAT brings more advantages than disadvantages to the Tax System of the countries that adopt it, but it affects more severely the poorest layers of the population; to achieve distributive effects through VAT, its implementation must be linked to measures such as the universal solution and the VAT-P; the VAT-P is configured as the most appropriate fiscal policy to increase the equity of the taxation on the consumption of a country; the concession of tax exemptions is essential to bring more equity to the Brazilian taxation on the acquisition of goods and services in the current context; the most appropriate measure to achieve distributive purposes in Brazil consists in the adoption of a fiscal policy that combines the transfer of values to the low-income population with the concession of tax exemptions on essential goods and services; to achieve the principle of equity in the Brazilian Tax System, it is necessary to change the composition of the country's tax burden.