Selected excise duties principle as a countermeasure for fiscal policy: concise comparative studies

Abstract

The present working paper follows the path of the constitutional tax law in order to address the excise duties principle applied on tax over consumption in Brazilian and foreign fiscal policy. Whilst the taxpayer inequalities turn the fiscal duties as such a heavy burden to the poorest, some constitutional countermeasures act to guarantee a minimum level of fiscal justice. Excise Duties, as an example, can regulate goods and services taxes according to the essentiality. As a scientific research method it presents statistics, comparative studies and the Brazilian and foreign tax legislation, to conclude that the present system produces a distortion of tax balance mechanisms and results in burocracy and increased regressive tax burden.