O princípio da seletividade tributária nas propostas de reforma tributária que tramitam no Congresso Nacional

Abstract

This article is of a descriptive type, and aims to analyze whether the reform projects of the tax system that are being processed in the national congress favored the application of the principle of tax selectivity, which is a guarantee to the taxpayer due to the essentiality of goods and services, in the institution the tax burden of IPI and ICMS and a constitutional limitation to the taxing power of the taxing state entity. Through bibliographic review and document analysis it was possible, an analysis of the principle of selectivity, its constitutional foundation and the taxes to which it is applied, as well as the aspects of essentiality and extrafiscality related to tax selectivity, and an analysis of the main projects tax reform pending before the National Congress, which are PEC 45 and PEC 110. In addition, to identify whether tax reform projects have applied the principle of tax selectivity due to their relevance in instituting differentiated treatment the rates levied on consumption taxes according to the essentiality of the good or service, being higher for superfluous and lower for essential ones.