Uma análise da carga tributária sobre o consumo de itens essenciais pelas famílias de baixa renda

Abstract

This study aimed to verify how the Brazilian tax burden affects the consumption of essential items by low-income families in the municipality of João Pessoa.PB. As for the methodological procedures, it is a qualitative-quantitative research, of an exploratory nature, in which, through a bibliographic survey, data were collected to achieve the research objectives. The study revealed that there is a high percentage of taxes on the main items consumed by low-income families, such as basic food baskets, cooking gas, water and sewage, electricity and internet. This causes the Brazilian tax burden to negatively affect the consumption of essential items by these families, reducing their purchasing power, thus demonstrating the regressiveness of the national tax system, which could be considered as one of the factors that contribute to social inequality and, consequently, to the worsening of poverty in the city of João Pessoa.