2023-06-262023-06-262023-02-27CRISPIM, Leonardo Soares. A tributação como ferramenta de redução das desigualdades sociais frente à pandemia da COVID-19. 2023. 19 f. Trabalho de Conclusão de Curso (Bacharelado em Direito) - Faculdade de Direito, Universidade Federal de Goiás, Goiânia, 2023.http://repositorio.bc.ufg.br/handle/ri/22762This article presents considerations about the application of fiscal policies as a means of reducing social and income inequalities in Brazil, especially in a post-pandemic period. The work is informative in nature and aims to analyze information and data from renowned institutions and opinions from experts on the subject being debated. The objective is to indicate the main points of the Brazilian tax system that generate distortions in the social fabric, resulting in a greater incidence of taxes on the poorest segment of the population, proposing the necessary corrections. The methodological process was a literature review, using the hypothetical-deductive method. As a result, several characteristics of the tax system that help maintain social inequalities were observed, aggravated by the economic damages of the pandemic. In conclusion, measures are suggested to help spread out the tax burden so that the poorest part of the social fabric doesn't have to pay too much.porAcesso AbertoDireito tributárioDividendosImposto sobre grandes fortunasDesigualdade de rendaTributaçãoTax lawDividendsWealth taxIncome inequalityTaxationTCC