Elali, André de Souza DantasPereira, William Eufrásio Nunes2023-04-062023-04-062022-01-19PEREIRA, William Eufrásio Nunes. Tributação e desigualdades regionais e sociais exame da tributação sobre o consumo e seus impactos sobre as desigualdades regionais e sociais. Orientador: André de Souza Dantas Elali. 2022. 160f. Dissertação (Mestrado em Direito) - Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2022.https://repositorio.ufrn.br/handle/123456789/52064In Brazil, taxation on consumed income is the main source of revenue that sustains the state's financial activity. The weight of taxation on consumption exceeds that of taxation on income earned. This fact makes explicit the dimension of taxation that consumption taxation assumed, although the dimension of extrafiscality is inherent to it. The work analyzes consumption taxation in Brazil in a generic way, not specifying a particular tax, but seeking to cover all possible taxes, for a broad view of the relevance of these taxes for tax regressivity. This research has a historical dimension, but does not seek to trace the evolution of taxation on consumption. It starts from a noncumulative multi-phase taxation system established by Constitutional Amendment N0 18/1965, which established the tax on industrialized products and the tax on the circulation of goods, of a non-cumulative nature. This system, adopted in 1965, allegedly favors free competition, integration between subnational states and regional integration due to its alleged neutrality. However, the fiscal war that was established at the end of the 20th century, largely due to the fiscal bankruptcy of the Brazilian State, has harmed both regional integration, maintaining inter and intra-region inequality, as well as harming social integration by punishing poorest for the benefit of the richest, that is, acting differently from the constitutional objective of reducing social inequalities. In this context, the research is developed in order to answer the following central question: The Brazilian taxation on consumption contributes to the reduction of regional and social inequalities, collaborating for the effectiveness of the third item, third article of the Constitution of the Federative Republic of Brazil of 1988? The initial assumptions to understand the central question are directed to the contexts in which the Brazilian tax structure has been historically regressive. The basic assumption is that tax regressivity is based mostly on high taxation on consumption as opposed to a not so progressive taxation on income and wealth. High taxes on aggregate consumption, low progressivity on income and wealth materialize a tax regressivity that harms the poorest segments, favoring social and regional inequalities, given that the poorest regions are the regions with the highest volume of poor people and greater social disparities intraregional. The tax regressivity thus violates the principles and objectives inherent to the third item, third article of the Constitution of the Federative Republic of Brazil of 1988. The methodology is characterized by deductivity, since it allows starting from the historical and economic contextualization of the permanence of social inequalities and regions in Brazil. Once this fact has been verified and demonstrated, through a bibliographic research and survey of economic and social data on the evolution of inequalities, we seek to present and discuss the constitutional norms and principles on the investigated themes. For the pursuit of the objectives of this research, the monographic technique is used, appreciating the themes in a descriptive way, but also critically.Acesso AbertoTributaçãoDesigualdades sociaisDesigualdades regionaisImpostoConsumoRegressividademasterThesisCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO