O imposto seletivo na reforma tributária brasileira: fundamentos, impactos e análise comparativa com os “Sin Taxes” internacionais

Abstract

This paper examines the Selective Tax (“Imposto Seletivo”, “IS”), a federal tax newly established by Constitutional Amendment No. 132/2023 and regulated by Complementary Law No. 14/2025 as part of Brazil’s tax reform. Characterized by an extrafiscal, regulatory purpose, the IS is levied on goods and services harmful to health or the environment, aiming to iscourage their consumption for public health and environmental sustainability. The study examines the IS’s legal and economic foundations, its constitutional limits and expected impacts, and includes a comparative analysis with analogous “sin taxes” implemented in countries such as the United States, Mexico, the United Kingdom, and South Africa. The main objective is to assess whether the IS’s design aligns with constitutional principles (legality, equality, ability-to-pay) and whether it can effectively induce healthier behavior without compromising equity. The research employs a qualitative, bibliographic methodology, combining legislative and doctrinal analysis of EC 132/2023 and LC 214/2025 with a comparative examination of foreign experiences. The findings indicate that the IS represents an innovative measure in Brazil’s tax system, integrating extrafiscal tools to promote the common good; if properly implemented, it can reduce the consumption of harmful products and yield benefits for public health and the environment, as observed in other countries. However, the success of the IS depends on careful calibration to avoid regressive effects, evasion or market distortions. The study recommends clear delimitation of the tax’s scope, enhanced enforcement, and the socially responsible allocation of its revenue to maximize the IS’s legitimacy and effectiveness