Tributação e direitos fundamentais: impactos do sistema tributário na desigualdade social e econômica brasileira

Abstract

This paper aims to analyze the impacts of the Brazilian tax system on social and economic inequality from the perspective of the fundamental rights established in the 1988 Federal Constitution. It is based on the premise that the current tax model, which relies heavily on indirect taxation, is structurally regressive and contributes to the persistence of income inequality, thereby violating constitutional principles such as human dignity, equality, and social justice. The central hypothesis is that the Brazilian tax system, by failing to respect the principles of ability to pay, tax justice, and solidarity, reinforces social exclusion and hinders the realization of fundamental rights. The methodological approach is qualitative and exploratory, based on bibliographic research and documentary analysis of legislative, statistical, and doctrinal sources. As a result, the study aims to demonstrate the urgency of a tax reform guided by distributive justice, capable of transforming taxation into an effective tool for promoting equity and reducing inequality in Brazil