Desoneração fiscal sobre os medicamentos e as propostas de emenda constitucional em trâmite no congresso nacional: uma análise em prol da consolidação do direito fundamental à saúde no Brasil

Abstract

According to the Federal Constitution and the National Tax Code, taxes are compulsory payments made by the taxpayer of a tax obligation, which are totally linked to the human being's need to live in society, since they finance that the human being lives. It turns out that Brazil has one of the highest tax burdens on products, services and other factors, such as medicines. This should be repaired or controlled, with the purpose of preserving the right of access to health of the Brazilian population, given the global nature of the health problems they face, as well as ensuring the existential minimum of each family that uses private health, due to quality of public health. Faced with the constitutional guarantee, both of taxation and the right of access to health, there must be a balance between them, when a fundamental guarantee is violated. In this scenario, it is worth highlighting the actions of the Proposed Amendments to the Federal Constitution that will be cited throughout this monograph, which are being structured so as to include, in the fight against the infamous tax burden on medicines, as well as the guarantee of access to health in Brazil. The research investigates the limits of the tax incidence in the country, to develop forms of relief on essential goods aimed at the achievement of good public and private health management and the global guarantee of access to health.