IMPACTO DA REFORMA TRIBUTÁRIA NA CESTA BÁSICA

Abstract

This research has the objective of highlighting the impact that the tributary reform may cause on the Brazilian food parcel. To reach this goal, it was sought, through bibliographic research, explain the reality that revolves the tributary system of Brazil and bring some commentaries about how it possibly will be after the reform, if approved on the terms of the PEC 45/2019. Many are the tributes that affects the food parcel and for a long time exists a discussion in the country about a form of reducing the tributes, principally those applied over the food that composes the food parcel, to reduce the misery and improve the income distribution. However, the text of the reform project has been causing discussions, in special about the mechanisms of tribute retribution charged by the products that compose the food parcel. The PEC 45/2019 has the objective of unify taxes charged over goods and services, with the intention of making the Brazilian tributary system simpler. However, accordingly with the literature, it is possible that the tax reduction, unifying them, can, in reality, grow the aliquot charge and overtax even more the food parcel, affecting significantly the poor population. Therefore, this reform proposal needs to improve, regarding the impacts for the poor population and a better clarification about the tribute retribution.