Cesta básica e tributação indireta: efeitos na renda e nas decisões de consumo das famílias de baixa renda

Abstract

This monograph analyzes the influence of indirect taxation on basic food basket items and its effects on the reallocation of household income devoted to the consumption of these products. The quantitative, descriptive study is based on data collected from 386 beneficiaries of the Bolsa Família Program and on an analysis of local prices. The research begins with the observation that the Brazilian tax system, characterized by its regressivity, imposes a disproportionately heavy burden on lower-income consumers, especially through taxes such as ICMS, PIS, and COFINS. The theoretical framework addresses the legal and nutritional composition of the basic food basket and the distorting effects of the current tax model, as well as discusses the proposed exemptions in the ongoing tax reform. The results indicate that the tax burden significantly raises the cost of basic foodstuffs, thereby exacerbating food insecurity. It is concluded that, if implemented, the reform could contribute to greater fiscal justice, and the importance of further research on the social effects of taxation at the local level is emphasized.