Tributação, desenvolvimento, pobreza e privações: análise do impacto da carga tributária sobre a cesta básica

Abstract

In the post -positivist context, the Brazilian taxation is taking more humanistic features, since it not only assumes the role of raising funds to finance public services, but also balances such a demanding with the exercise of fundamental rights, corollaries of the democratic state of law. With the changing paradigms, the tax law has become an instrument at the mercy of social development, since the reduction of the tax burden on the lower income segments allow the individuals to develop their potential and the country to advance in policies settled in distributive justice. That said, within a multidisciplinary context, this paper aims to analyze the impact of the tax burden on the products that make up the basic food parcel. Understand whether such taxation influences the increase in poverty and / or generate some kind of deprivation. Therefore, with grounding in the theory of Sen (1999, 2010, 2011) seeks to analyze the taxation on the basic food parcel faced with the curtailment of the actual capacities of the individual in difficulty in acquiring essential food to their livelihood. In this context, we intend to further analyze the fundamental guarantees to adequate food provision as guaranteed by the Constitution of the Brazil Federative Republic. This research will be also based in the Theory of Justice, Rawls (1971, 2000, and 2003) which brings to the researched object concepts such as equality and inequality, indifference and equity. Therefore, we try, in this paper, to analyze whether taxation on the basic food parcel represents or not an obstacle to fundamental rights, the human capacity and functionality and ultimately, to social development.