Impostos indiretos vs impostos diretos e cidadania fiscal

Abstract

Seeking the realization of the fundamental rights of the Federative Republic of Brazil, inscribed in the Federal Constitution, citizens contribute to the payment of taxes, whether directly or indirectly. However, in the current tax order, there is a high incidence of indirect taxes on taxation, which burden the poorest classes of the population, the reverse being what propagates the principle of contributory capacity. The work is a study in the tax context, on the current serious situation in Brazil, the lack of transparency to the taxpayer in fact, regarding the payment of indirect taxes, with emphasis on the ICMS (Tax on Operations related to the Circulation of Goods and on Interstate and Intermunicipal Transport Services and Communication Services), one of the most important indirect taxes in Brazil. This situation hinders the recognition of the participation of the taxpayer as the one who banks the resources that enable the gears of public policies to work, disfavoring the development of fiscal citizenship. The study intends to show the need for changes that will correct this serious problem. To this end, aiming at a contextualization of the theme, initial considerations about taxes are presented, with a brief notion about their origin, foresight in the legal system, tax species and constitutional tax principles. Introducing the main theme, a parallel is exposed between indirect and direct taxes, an analysis of the application of the principles of tax transparency and ability to contribute and the relevant need to change the current tax system.