Redução de alíquota do imposto sobre produtos industrializados para automóveis: reflexões sobre uma sociedade (in)sustentável, o princípio da seletividade tributária e o dever fundamental de pagar tributos

Abstract

Brazilian society over the past few years has been entering into a consumerist context as it happens in the United States of America and western Europe. The acquisition of riches passes to boost the “wishes” of citizens that not observe that this excess of consumption may reflect a society embedded in an environment not sustainable. The state to answer these wishes adopt fiscal measures that foster this attitude as with the reduction of IPI tax rate for vehicles. It is necessary an analysis to this rate reduction knowing that this benefit does not meet to the principle of tax selectivity and, because of this, is not a justification to confront the duty to pay tax, even more because this duty comes from a constitutional norm, essential not only for the maintenance of the State, but also for the fundamental rights and guarantees can be made effective, considering their costs