“Imposto do pecado” na reforma tributária: abordagem sobre sua extrafiscalidade e desafios de implementação pós E.C. 132/2023

Abstract

This paper aims to analyze the implementation of the "Sin Tax" in the context of the Brazilian Tax Reform (EC nº. 132/2023), seeking to understand its fiscal and social implications. The research uses a qualitative and quantitative approach, based on a bibliographic survey and comparative analysis with international experiences. The study addresses an analysis of the evolution of taxation in Brazil and in the world, defining concepts such as tax and duty, and presenting an overview of the Tax Reform, highlighting the main changes introduced by Constitutional Amendment 132/2023. The results indicate that, although the tax has the potential to act as an extra-fiscal instrument to curb the consumption of goods and services that are harmful to health or the environment, its effectiveness depends on adequate regulation, which must clearly define which products will be taxed and calibrate the rates so as not to disproportionately burden the most vulnerable classes. Furthermore, the analysis reveals that the lack of clarity in defining the goods to be taxed generates legal uncertainty, which can lead to the creation of a “blank check” for the legislator. The research also points to the risk of expansion of the parallel market, showing that international experience suggests an increase in illegal trade in response to excessive taxation. It is concluded that careful regulation of the “Sin Tax” is essential to ensure that it fulfills its social functions, harmonizing collection with the objectives of social justice and environmental sustainability. The study offers significant contributions to the academic and legislative debate, providing support for the formulation of rules that balance these aspects.