“Taxa das Blusinhas”: a moda como expressão do princípio da dignidade da pessoa humana e a importância de uma tributação justa

Abstract

This monograph aims to critically analyze the application of the import tax on foreign products for international purchases of up to 50 dollars, established by Law No. 14.902/2024, focusing on contributive capacity and human dignity. The study discusses the impacts of the so-called "blouse tax", evaluating its effects on fiscal justice and the access of low-income populations to essential goods in contemporary society. The theoretical framework is based on neoconstitutionalism, which prioritizes the interpretation of constitutional principles as essential guidelines in the formulation of public and tax policies. The methodology adopted combines a critical-dialectical approach, along with bibliographic research and quantitative-qualitative analysis, aiming to measure the socioeconomic impacts of the measure. The research results indicate that the taxation on international purchases of up to 50 dollars disproportionately affects lower-income consumers, restricting their purchasing power, identity expression, and social and professional inclusion, given that fashion constitutes an expression of the principle of human dignity in society. Furthermore, the measure reinforces structural inequalities, as there is no proportionality in taxation concerning individuals' economic capacity. Thus, it is concluded that the fiscal policy adopted does not fully observe the principle of contributive capacity, imposing an excessive tax burden on lower-income groups.