Taxation over Consumption: over taxing the low-income tax payers

Abstract

This article aims to analyze thetaxation over consumption and the influencethat it represents in the income of the Brazilianpopulation, demonstrating how our tributarysystem is regressive. After a brief analysis oftax species that rest upon over the consumption,we will be addressing our taxation systemfrom the viewpoint of ability to pay, as a limiterprinciple of the power to tax and guarantorof so-called existential minimum. Shortlythereafter, we will work with the relationshipof these taxes with the income of our population.Finally, it will be proposed alternatives tothe current model, with the intention to stimulatethe discussion about the need to considera tax reform that enable us to achieve a biggersocial justice.