2020-12-222020-12-222020-12-222020-12-15https://ri.ucsal.br/handle/prefix/2708This article aims to analyze the current context of the COVID-19 pandemic correlating with the importance of Tax Law and its participation as a combatant to the impacts caused in this exceptional scenario. The application of the Constitutional Principle of tax selectivity enables a new perspective under the ICMS and IPI in order to analyze the reduction in the rates of certain products and their transport in the face of the need for assistance.Acesso AbertoSeletividade tributáriaCalamidade públicaReforma tributáriaICMSIPIRedução de alíquotaTax selectivityPublic calamityTax reformTax reformA aplicabilidade da seletividade tributária como medida de combate a pandemia da COVID-19The applicability of tax selectivity as a measure to combat the COVID-19 pandemicTrabalho de Conclusão de CursoCiências Sociais AplicadasDireito