A política fiscal da tributação sobre o consumo e a capacidade contributiva

Abstract

The purpose of this study is to study the relationship between the principle of contributory capacity and taxation on consumption, more specifically if a state tax policy that uses taxation on consumption as a collection means has the effect of generating an offense against this principle . It is not the objective of the present work to exhaust the study of the principle, nor even of taxation on consumption, we seek the analysis existing between this form of taxation and the constitutional commandments concerning limitations of the power to tax that generate an offense to the principles provided for in the Constitution. Thus we will analyze the technique of selectivity as a function of essentiality as a means to mitigate possible offense.