Tributação sobre o consumo no Brasil analisada sob o princípio da capacidade contributiva

Abstract

e subject of the present work was taxation on consumption in Brazilian society, analyzed under the principle of ability to pay. The research aimed to investigate whether taxation on this economic base is fair from a contributory point of view, or whether it burdens the poorest strata of the population. For this purpose, an exploratory and bibliographic research was carried out, gathering information that could draw an overview of the tax system and Brazilian society, bringing to light the understanding of other researchers about our research problem. It was concluded that excessive taxation on consumption excessively burdens populations with lower purchasing power to the detriment of taxpayers with economic power, which contributes to the increase in social inequality.