THE CONSUMPTION TAX SYSTEM IN BRAZIL: ANALYSIS OF INDIRECT TAXES

Abstract

This paper examines indirect taxes and their connection to consumption, the historical evolution of these taxes, and their importance in financing the state apparatus and its public policies. It also addresses the current Tax Reform and changes in indirect taxes. It aims to analyze the legal norms surrounding indirect taxes, primarily based on consumption in Brazil, identifying their connection with the economy and social factors. The deductive method was used, based on bibliographic and documentary research, drawing on the concepts and theories of Brazilian tax law regarding indirect taxes and their collection. The results indicate that indirect taxes are one of the state's main financing activities, and that their collection through consumption is an important social and economic factor.