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A essencialidade no direito fiscal
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Esta dissertação de mestrado aborda a complexa problemática da tributação de bens reputados como essenciais, centrando-se especificamente em dois países: Portugal e Brasil. O estudo se desenvolve a partir da definição do que seja um bem ou serviço essencial, dissecando a sua funcionalidade social e a mutabilidade da sua classificação em função de variáveis distintas, como género e idade do sujeito, conjuntura temporal analisada e localização geográfica. A dissertação aprofunda a teoria da essencialidade fiscal, um postulado de indiscutível importância no combate à desigualdades e injustiças fiscais. Esta teoria defende que a carga tributária aplicada a um bem ou serviço deve ser inversamente proporcional à sua essencialidade, isto é, quanto maior a essencialidade do bem ou serviço, menor deverá ser a tributação que incide sobre o mesmo, e vice-versa. A análise desenvolve-se através de uma revisão criteriosa da literatura existente e estudos de caso de variados países, com o intuito de examinar os efeitos da tributação na acessibilidade e disponibilidade de bens e serviços essenciais para diferentes estratos socioeconómicos. O trabalho de investigação também avalia a eficácia de outros mecanismos como as isenções fiscais e subsídios, norteados pela essencialidade, enquanto possíveis soluções para atenuar os impactos negativos da tributação sobre os bens e serviços essenciais. Inclusive, com a análise de algumas políticas fiscais adotadas por Brasil e Portugal. Os resultados apontam que a tributação sobre bens essenciais pode repercutir-se de forma expressiva nos grupos de menor rendimento, e que as políticas fiscais devem ser estruturadas de forma a garantir a acessibilidade e disponibilidade destes bens para a sociedade. A dissertação culmina com recomendações para os decisores políticos acerca de como otimizar o sistema fiscal de forma a salvaguardar o acesso dos grupos vulneráveis aos bens de primeira necessidade, preservando simultaneamente a sustentabilidade do sistema fiscal.
This dissertation addresses the complex issue of taxation of goods considered as essential, focusing specifically on two countries: Portugal and Brazil. The study starts from the definition of what an essential good or service is, dissecting its social functionality and the changeability of its classification according to distinct variables, such as gender and age of the subject, time conjuncture analysed and geographic location. The dissertation delves into the theory of fiscal essentiality, a postulate of undisputable importance in the fight against inequality and tax injustice. This theory argues that the tax burden applied to a good or service should be inversely proportional to its essentiality, i.e. the more essentially the good or service is, the lower the tax levied on it, and vice versa. The analysis is developed through a careful review of existing literature and case studies from several countries, in order to examine the effects of taxation on the accessibility and availability of essential goods and services for different socio-economic strata. The research also assesses the effectiveness of other mechanisms such as tax exemptions and subsidies, guided by essentiality, as possible solutions to mitigate the negative impacts of taxation on essential goods and services. Including an analysis of some tax policies adopted by Brazil and Portugal. The results indicate that taxation on essential goods can have a significant impact on lower income groups, and that tax policies should be structured to ensure the accessibility and availability of these goods to society. The dissertation culminates with recommendations for policymakers on how to optimise the tax system so as to safeguard the access of vulnerable groups to essential goods, while preserving the sustainability of the tax system.
This dissertation addresses the complex issue of taxation of goods considered as essential, focusing specifically on two countries: Portugal and Brazil. The study starts from the definition of what an essential good or service is, dissecting its social functionality and the changeability of its classification according to distinct variables, such as gender and age of the subject, time conjuncture analysed and geographic location. The dissertation delves into the theory of fiscal essentiality, a postulate of undisputable importance in the fight against inequality and tax injustice. This theory argues that the tax burden applied to a good or service should be inversely proportional to its essentiality, i.e. the more essentially the good or service is, the lower the tax levied on it, and vice versa. The analysis is developed through a careful review of existing literature and case studies from several countries, in order to examine the effects of taxation on the accessibility and availability of essential goods and services for different socio-economic strata. The research also assesses the effectiveness of other mechanisms such as tax exemptions and subsidies, guided by essentiality, as possible solutions to mitigate the negative impacts of taxation on essential goods and services. Including an analysis of some tax policies adopted by Brazil and Portugal. The results indicate that taxation on essential goods can have a significant impact on lower income groups, and that tax policies should be structured to ensure the accessibility and availability of these goods to society. The dissertation culminates with recommendations for policymakers on how to optimise the tax system so as to safeguard the access of vulnerable groups to essential goods, while preserving the sustainability of the tax system.
Descrição
Palavras-chave
Direito fiscal Tributação Justiça fiscal Teses de mestrado - 2025 Tax law Taxation Tax justice