Regression Tributary, Arrecadative Efficiency and Fiscal Crisis in Brazil

Abstract

The fiscal problem that plagues Brazil today is a feature visible in the various economic cycles faced more or less accentuated in several historical periods, with a tendency to prolong and deepen depending on the structural causes that potentiated the critical effect. In this article, the aim is to explore the actual situation of the tributary system in Brazil and analyze it by the perspective of the Federal Constitution of 1988. Considering the regressive tax burden in the Brazilian case, the distributive disproportionality points to the selective character in the execution of a fiscal policy that induces structural inequalities in the taxation of consumption, production, patrimony and income, affecting in an uneven and concentrated way in the classes with lower income and ability to pay. A paradox that contradicts the precepts of the 1988 Constitution, which aim to establish equality and social justice.