A concretização do princípio da isonomia na tributação sobre o consumo no Brasil

Abstract

This paper aims to explore the practical and theoretical conditions that enabled the implementation of the principle of isonomy in taxation on consumption in Brazil, through the study of the national tax system, the constitutional tax principles and the causes and effects of indirect taxation from a socioeconomic perspective. The current tax structure indicates a concentration of tax revenue in indirect taxation, levied on the consumption of goods and services, passed on to final consumers, which ends up burdening the most financially vulnerable to a proportionally greater degree. This current situation violates the fundamental values established by the Federal Constitution, especially with regard to the principle of isonomy, that guides tax incidence, which values fiscal equity and proportionality to the different economic possibilities of taxpayers. Notwithstanding the high rates of tax burden on consumption, such taxes still ignore their own constitutional guidelines, arising from the concept of isonomy, namely, the principle of contributory capacity and selectivity for the essentiality of the goods or services, aggravating the scenario of inequity and regressiveness. In this perspective, based on material equality and solidarity, the intent is to promote tax equality and balance in taxation, from the exoneration of bases on consumption, to be carried out through the gradual process of substitution direct indirect taxation, in order to enable the analysis of the taxpayer's personal conditions, in accordance with the principle of personhood, and individual economic conditions, in order to achieve fiscal progressivity.