THE SELECTIVE TAX AND ITS SIMILARITIES WITH THE EXCISE TAXES IN THE TAXATION OF GOODS AND SERVICES IN THE PROPOSAL OF THE BRAZILIAN TAX REFORM

Abstract

The present work aims to analyze the tax reform proposal approved by the Chamber of Deputies, focusing on the proposition of introducing a selective excise tax in the Brazilian context. The tax reform proposal aims to restructure the tax system to simplify, make the country's tax landscape more efficient and equitable. It reflects the political decisions and adjustments made in order to improve the Brazilian tax system. On the other hand, the excise tax is a potential tool to direct consumption patterns and allocate resources in priority areas, requiring careful analysis for its fair and effective implementation. To this end, a bibliographic and doctrinal analysis was made of all relevant aspects surrounding the subject, especially on the legal elements to be protected by the tax rule on the selective tax. The hypothesis is that the tax system, with the introduction of the selective tax, through the tax reform in progress, would contribute to a more comprehensive modification of the extrafiscal tax dynamics and their implications for the Brazilian reality.