Revista Eletrônica do Curso de Direito da UFSM (Jun 2016)
REVERSED ROBIN HOOD: THE INAPPROPRIATE INCIDENCE OF INDIRECT TAXES ON GOODS OF BASIC NEEDS
Abstract
Taxation on essential goods increases the value of products that are consider indispensable to subsistence. In poor families the reflects of the decreasing purchase power is more negative. The limitation to acquire essential goods to subsistence is opposite the democratic principles and human dignity, which guarantee is only possible with the preservation of minimum conditions of subsistence. This research used as basis and limit to the analysis the staple basket products, because they are products that are able to ensure the uninterrupted survival, albeit in a limited way. Therefore, it was possible to verify that with the tax exemption or the reduction of tax rates on essential items, it will be contributing to increase the accessibility of the population to essential goods.