O princípio da seletividade tributária: entre a essencialidade e a capacidade contributiva

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Universidade Federal de Goiás


The present work focuses on the Principle of Tax Selectivity. Specifically, it discusses the concept and theoretical delimitation of this Principle based on constitutional silence and doctrinal and jurisprudential indefiniteness. Thus, the principiological conflict is exposed, leading to selectivity sometimes directed towards the consumer and other times towards the essentiality of consumption. For this purpose, two doctrinal perspectives of the implementation of Selectivity were analyzed - Essentiality and Ability to Contribute. Additionally, the present study presented the effects of the conceptual indefiniteness of the Principle of Selectivity in achieving its objectives, such as equality, social and fiscal justice, human dignity, and progressivity. In this sense, excessive taxation on feminine consumption served as a paradigmatic case, allowing for the visualization of the regressive role of the conceptual indefiniteness of Selectivity in the Brazilian tax framework.Finally, a jurisprudential study was carried out, aiming to synthesize the debate on selectivity in the Federal Supreme Court, based on the analysis of Extraordinary Appeal (RE) n. 714.139/SC and Extraordinary Appeal (RE) n. 606.314/PE.



Direito tributário, Seletividade, Essencialidade, Capacidade contributiva, Regressividade, Tax law, Selectivity, Essentiality, Contributive capacity, Regressivity


MORAES, Matheus Rocha de. O princípio da seletividade tributária: entre a essencialidade e a capacidade contributiva. 2023. 100 f. Trabalho de Conclusão de Curso (Bacharelado em Direito) – Unidade Acadêmica Especial de Ciências Sociais Aplicadas, Universidade Federal de Goiás, Cidade de Goiás, 2023.