A implementação do imposto seletivo no Brasil: impactos e desafios no contexto da reforma tributária

Abstract

This study analyzes the Selective Tax (IS), introduced by Constitutional Amendment 132/2023, as an instrument of fiscal and regulatory policy in Brazil. The study examines the fundamentals of tax reform, the structure of IS and its Tax Incidence Matrix Rule (RMIT), highlighting the importance of extrafiscality in its conception. The research addresses the Union's tax competence to institute IS on products harmful to health and the environment, focusing on production, marketing and import. The criteria for defining the harmfulness of products and services, the active and passive subjects of the tax obligation, the tax base and rates, which may vary according to the degree of harmfulness, are explored. The work discusses the impacts of IS in different sectors of the economy, considering the potential benefits in revenue collection and control of the consumption of harmful products, but also the challenges related to regressiveness, tax evasion and legal uncertainty. The research concludes that the success of IS depends on clear and precise regulation, efficient inspection and a transparent debate on its social and economic impacts.