A justiça social e a tributação de ICMS na cesta básica
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Tipo
TCC
Data de publicação
2020-06
Periódico
Citações (Scopus)
Autores
Brignani, Eduardo Saraiva de Oliveira
Orientador
Sabbag, Eduardo de Moraes
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
A tributação faz parte da vida cotidiana dos cidadãos brasileiros. Do momento que um cidadão recebe seu salário, até o momento em que ele compra algo no supermercado, haverá tributação. Antes mesmo, no caminho que percorreu este produto comprado até o supermercado, sem dúvidas houve tributação. Muitos produtos comprados no supermercado, por exemplo, são entorpecidos de tributos, principalmente pelo ICMS. Por estarmos tão acostumados com essa tributação “oculta” existente no consumo de produtos, acabamos por não realizar alguns questionamentos. Não questionamos, por exemplo, quanto de imposto há no valor de determinado produto, muito menos nos questionamos se há um parâmetro de justiça nesta tributação. É exatamente sobre esta última dúvida que dissertará este trabalho. Este trabalho de conclusão de curso declinar-se-á na tributação de ICMS na cesta básica e os produtos que a guarnecem. Essa tributação será relacionada diretamente com a justiça social. A pergunta a ser respondida é: qual a relação entre a tributação de ICMS em produtos da cesta básica com a justiça social? A tributação de ICMS nesses produtos garante a justiça social ou afronta a justiça social?
Taxations is part of the daily life of Brazilian citizens. From the moment that a citizen receives his or her salary, up until when he or she buys something at a supermarket, there will be taxation. Even before, all the way that a particular product needs to go through to get distributed and accessible to consumers, there was, without a doubt, taxation. Many products purchased at a supermarket, e.g., are full of not very noticeable taxations, mainly the Brazilian state tax on circulation of goods and services (ICMS). Because we are so used with this "hidden" taxation in the buying and consumption of products, we end up not asking some important questions. We do not ask ourselves, e.g., how much of a given product's is tax, and, even less likely we would ask whether there is a fairness parameter in this taxation. It is exactly about this last uncertainty that this essay aims to inquiry: in taxation on circulation of goods and services' in groceries goods contained in the Brazilian cesta básica ("basket of basics"). This taxation should be directly related to social justice. The question to be answered in this inquiry is: it is directly related the taxation on circulation of goods and services' in groceries goods contained in the Brazilian cesta básica and social justice? The taxation in it guarantees or goes against social justice?
Taxations is part of the daily life of Brazilian citizens. From the moment that a citizen receives his or her salary, up until when he or she buys something at a supermarket, there will be taxation. Even before, all the way that a particular product needs to go through to get distributed and accessible to consumers, there was, without a doubt, taxation. Many products purchased at a supermarket, e.g., are full of not very noticeable taxations, mainly the Brazilian state tax on circulation of goods and services (ICMS). Because we are so used with this "hidden" taxation in the buying and consumption of products, we end up not asking some important questions. We do not ask ourselves, e.g., how much of a given product's is tax, and, even less likely we would ask whether there is a fairness parameter in this taxation. It is exactly about this last uncertainty that this essay aims to inquiry: in taxation on circulation of goods and services' in groceries goods contained in the Brazilian cesta básica ("basket of basics"). This taxation should be directly related to social justice. The question to be answered in this inquiry is: it is directly related the taxation on circulation of goods and services' in groceries goods contained in the Brazilian cesta básica and social justice? The taxation in it guarantees or goes against social justice?
Descrição
Palavras-chave
ICMS , justiça social , princípio da essencialidade , princípio da capacidade contributiva , produtos essenciais , Brazilian ICMS , social justice , essentiality principle , contribution capacity principle , essential products