Regressividade Tributária Brasileira: Como viabilizar a redução da desigualdade gerada pelos impostos sobre o consumo?

Resumen

The present article relates, initially, the tax history and identifies the possible taxable bases. Elaborates, than, an analysis about the Brazilian constitutional model, demonstrating that the Brazilian tax system is regressive mainly because of the consume taxes, which increase inequality. At the end, alternatives to reduce the regressivity of the tax system are presented over two aspects: (a) increasing the income taxes and (b) returning to poor people the consumption tax paid as a way to reduce the system regressivity.