Carga tributária no Brasil: histórico, evolução e regressividade

Abstract

Through an intense research via digital media, analyzing the different temporal topics that contemplate the historicity of taxes up to their contemporary profile, this work has as main objective to talk about the Brazilian tax system, making a synthesis of its origins, evolution, as well as its role and reflexes in economic scenarios over the decades, from Colonial Brazil to the current Federative Constitution, that is, to the current economic framework that is the main focus of this monograph. From there, the author discusses the causes and negative effects of the insane tax burden in our country, its configuration that is difficult for laypeople to understand, laborious and complex even for professionals in the economic area and burdensome on all Brazilian taxpayers, and economic losses caused by so many tax and customs tribulations followed by some suggestions that could ease the burden of this burden on taxpayers' pockets. Not that these problems and clashes about the weight of the tax burden are recent as will be well addressed in this work, but that the obstacle with bureaucratic excesses and the various tribulations of monetary order make a stumbling block in the social function of a tax that is, before anything, the alignment and maintenance of a state's livelihood, alongside the well-being of its population. The approach of the historical context aims to explain the origins and intrinsicity of the tax system in its essence, as in its mutational and monetary advance over time, rambling on its various economic aspects and developments in government regimes throughout national history.