A história dos impostos sobre consumo no Brasil

Abstract

Taxes on consumption currently represent the most significant and growing share of the tax burden in our country. The main objective of this paper is to present the history of consumption taxes in Brazil. The objective was to highlight the initial mark of the appearance of these taxes and the main historical events and motivations that led the tax legislature to opt for a regressive tax system that prioritizes the increase of aliquots of these indirect taxes. The objective was to present the historical evolution of this type of taxation to verify the results of the institution of non-cumulative, essentiality, extrafiscality, contributory capacity, selectivity and fiscal incentives, in order to inhibit tax regressivity, as well as demonstrate the facts that led to the onset of the fiscal war. The intention is to establish relations between historical periods so that the reader understands the social, economic and political measures that have already been adopted and for these experiences to delimit the field of action of the tax legislator in order to enable the development of new goals and challenges to be faced in a possible tax reform.