O SISTEMA TRIBUTÁRIO BRASILEIRO E O IMPACTO ECONÔMICO NAS CLASSES BAIXAS.

Authors

  • Vanessa Moura Rayelli Instituto Brasiliense de Direito Público

Abstract

In the light of the Brazilian tax system, this article aims to clarify to the taxpayer the taxation difficulties incorporated in the legislation due to the adoption of a regressive model that disregards the contributory capacity and passes on the indirect charges to the final consumer, resulting in the influence on the price formation of the price and the impact caused in the lower classes, since the burden of indirect tax becomes onerous when paid by a low-income person.

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Author Biography

Vanessa Moura Rayelli, Instituto Brasiliense de Direito Público

Estudante de Direito no Instituto Brasileiro de Desenvolvimento e Pesquisa – IDP. Estagiaria no escritório Maneira Advogados, escritora e Pesquisadora com ênfase no Direito tributário

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Published

2023-04-21

How to Cite

Rayelli, V. M. (2023). O SISTEMA TRIBUTÁRIO BRASILEIRO E O IMPACTO ECONÔMICO NAS CLASSES BAIXAS. Revista De Direito E Atualidades, 2(5). Retrieved from https://www.portaldeperiodicos.idp.edu.br/rda/article/view/6836

Issue

Vol. 2 No. 5 (2022): Debates Jurídicos

Section

Artigos

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