A ausência de transparência fiscal nos impostos indiretos: a solidariedade como corolário da tributação igualitária

Abstract

It is evidenced that the assessment State in the federative republic of Brazil, which is maintained by its population in order to achieve its basis objectives that are listed over federal Constitution. Statistic data shows the propensity of Brazil tax code in charging indirect taxes over goods and services. This method of taxing is more prejudicial to the residents of the lower levels of the economy, because all contribute to the same extent, without considering the economic capacity, this conflicts the principle of material equality and tax contribution. Showing the lack of supervising in the regulation of taxes throughout the consumption line is this final paper purpose. In order to accomplish this task it was drawn the outlook of the main indirect taxes, the outcome of social solidarity in the process of the tax code formation, the principle of equivalence and the own duty of paying taxes.