Tributação e saúde: a tributação indireta sobre alimentos no brasil e o direito fundamental à saúde

Abstract

It is possible to approximate the concept of health with that of adequate food, considering that it is adequate food, one of the main factors related to disease prevention and increased quality of life for those responsible. Thus, food is a constitutionally provided right that must be stimulated by the State through tax benefits and privileges that reduce the cost of goods until they reach their final consumer. This will allow that no act of buying food products the consumer, especially the low income, does not have its revenue drastically reduced by the option of consuming food that is not included in the basic basket, enabling him to have access to food that he did not have before , as well as increasing the quantity of products purchased, thus expanding the nutritional variety. Thus, however much the State has chosen to prioritize indirect taxation over direct taxation - making it difficult to apply contributory capacity and isonomy among taxpayers - the principle of selectivity must be respected and put into practice with a reduction in reducing the impact of taxation on the consumption of the poorest part of the population, thus allowing the dictates of social justice to become more possible to be achieved by reducing regional and social inequalities.