TAX INEQUITIES IN THE NATIONAL TAX SYSTEM

Abstract

This study aims to critically analyze the fiscal injustices present in the Brazilian tax system, with an emphasis on the regressive tax burden that disproportionately affects low-income populations. The research is grounded in the principle of tax justice as a foundation for equitable taxation and seeks to discuss how the current tax structure contributes to the persistence of social inequalities in Brazil. The central hypothesis is that the system’s regressivity limits access to fundamental rights and hinders social mobility, reinforcing cycles of poverty and exclusion. Adopting a qualitative, exploratory, and descriptive approach, the study will be developed through bibliographic and documentary analysis, using academic and institutional sources such as IPEA, the Federal Revenue Service, OECD, and IBGE. The methodology is based on the deductive method, starting from the general concepts of tax justice to the analysis of current tax reform proposals under discussion in the National Congress. The relevance of this research lies in the urgent need for a restructuring of the tax system, aiming to promote a more just, inclusive, and socially responsible society.