O princípio da seletividade tributária aplicado ao IPI e ao ICMS: um estudo acerca da carga fiscal sobre os alimentos da cesta básica no Estado da Paraíba.

Abstract

The objective of this work is to analyze the rates relating to the IPI - Tax on industrialized products and the ICMS - Tax on the circulation of goods and provision of services, with regard to the principle of selectivity applied to products in the basic food basket in Brazil and, more specifically, in the State of Paraíba. With this analysis, the objective is to carry out an investigation into the application of the principle of selectivity and its real influence in the scenario of food insecurity in the country. The work uses the deductive, qualitative approach method; the research was carried out in an exploratory and descriptive way, to analyze the problem in question and investigate the initial hypothesis. The procedure is classified as bibliographic and documentary, the one for the initial chapters that present different concepts, the latter for the final chapter that analyzes real data and scenarios. For the study, it was initially observed how the national tax system works and all related aspects, as well as the functions of taxes. We also studied tax powers and how they are provided for in the constitutional text. To analyze the specific rates, we used the TIPI table – Tax Incidence Table on Industrialized Products, which establishes the IPI rates nationally. For ICMS, the rates applied in the State of Paraíba are analyzed, which are set out in the RICMS – ICMS Regulation in the State of Paraíba. After presenting the tax burden on the consumption of food from the basic food basket, food insecurity was analyzed, in order to cover its definition, classification and current situation through updated data. With the research carried out, it was possible to reach a conclusion on the topic of applying the principle of selectivity in IPI and ICMS and how this affects food insecurity in the country. The study therefore concluded that although the application of the principle of selectivity at a national level in the IPI is noticeable, the same does not happen in the State of Paraíba, which has not been applying the principle of selectivity to foods in the basic food basket.