O IMPOSTO SOBRE A CIRCULAÇÃO DE MERCADORIAS E SERVIÇOS E A OFENSA AO PRINCÍPIO DA CAPACIDADE CONTRIBUTIVA

• DOI: https://doi.org/10.22533/at.ed.1591125170367

• Palavras-chave: ICMS; capacidade contributiva; justiça fiscal; regressividade tributária; desigualdade social; sistema tributário brasileiro.

• Keywords: ICMS; ability to pay; tax justice; tax regressivity; social inequality; Brazilian tax system.

• Abstract: This article critically examines the Tax on the Circulation of Goods and Services (ICMS) through the lens of the ability-to-pay principle, as enshrined in the 1988 Federal Constitution. The ICMS is an indirect tax uniformly levied on all consumers regardless of income, which gives it a regressive nature that undermines fiscal justice. The study explores how the tax's uniform application intensifies social and regional inequalities, disproportionately affecting the most vulnerable social classes. It also addresses the distortions caused by tax incentives, exemptions, and tax substitution, as well as their impact on different economic sectors. In conclusion, the article advocates for restructuring the tax system to ensure that state revenue collection is consistent with the principles of equity, social justice, and sustainable economic development.