Análise da reforma tributária do consumo (PEC 45) à luz do princípio da capacidade contributiva

Abstract

This paper aims to conduct a comparative study between the current consumption taxation model used in Brazil and the system that Constitutional Amendment Proposal No. 45/2019 (PEC 45) seeks to implement from the perspective of the Constitutional Principle of Tax Contributory Capacity (Princípio da Capacidade Contributiva). More specifically, the objective is to analyze whether the current tax model and what the Chamber of Deputies aims to establish are in line with the aforementioned principle. To do so, the study begins with the changes made in consumption taxation since the Proclamation of the Federative Republic of Brazil, in order to identify exactly what led us to the model used today and its respective problems, especially regarding the Princípio da Capacidade Contributiva. Once the problems are delimited, the analysis will move on to the solutions proposed by PEC 45 and whether it adhered to the Princípio da Capacidade Contributiva when drafting its project. It is concluded, therefore, that the Tax Reform is in full agreement with the mentioned constitutional principle, as it aims to reduce the tax burden on consumption significantly, thereby reducing tax regressivity and putting Brazil on the right path to pursue social justice in the field of taxation