A função (extra)fiscal do Imposto Seletivo: finalidade constitucional na realidade brasileira

Abstract

This paper analyzed the legislative process that introduced the Selective Tax in Brazil, with the primary objective of identifying the constitutional purpose of the new federal tax. To this end, the work of Barros (2024) was adopted as the theoretical framework, employing qualitative, empirical, and exploratory methodologies. After this analysis, it was concluded that, in principle, the constitutional purpose of the Selective Tax is primarily fiscal, which would eliminate the obligation on the part of the Union to discourage the consumption of goods and services that are harmful to health and the environment, as well as to allocate the collected revenues to promoting public health or environmental preservation. To achieve these ends, a proposal was presented to develop public policies for labeling unhealthy foods, encouraging consumption substitutions, and conducting information campaigns.