THE INCIDENCE OF ICMS AND IPI ON ESSENTIAL GOODS AND THEIR IMPACT ON THE EXISTENTIAL MINIMUM OF LOW-INCOME FAMILIES IN BRAZIL

Abstract

This article examines the impacts of the incidence of ICMS and IPI on essential goods and their effects on the existential minimum of low-income families in Brazil. The general objective is to assess how the indirect tax burden compromises human dignity and fundamental social rights, proposing the need for more equitable and redistributive fiscal policies. The relevance of the study stems from its originality in linking the constitutional tax regime to the protection of basic rights, with academic and social implications. Methodologically, the deductive method is employed, with a qualitative approach, bibliographic review of doctrine, jurisprudence, and legislation, complemented by statistical analysis of consumption and taxation data. The results indicate that the regressivity of these taxes exacerbates inequalities, disproportionately burdening the vulnerable. It concludes with the urgency of tax reforms that prioritize exemptions and selectivity, ensuring greater tax justice and the effectiveness of the existential minimum.