APPLICATION OF THE PRINCIPLE OF CONSTITUTIONAL SELECTIVITY ON ICMS IN THE CONTEXT OF ACCESS TO MEDICINES

Abstract

Based on the recognition of the high tax burden on medicines in the national territory, which often impedes citizens' access to the medicines they need, this study discussed the doctrinal basis that deals with the applicability of the principle of constitutional selectivity aimed at reducing ICMS about medications. The study is a literature review of a qualitative nature, which was developed from the deductive method of approach in combination with the monographic research procedure, whose sources consisted of books, laws and scientific articles published in electronic journals between the years 2012 and 2022 and chosen from databases such as Google Scholar and Scientific Library Oline (Scielo), in which the following descriptors were sought: a) ICMS; b) Principle of Selectivity; c) Access to medicines; d) Taxation. It was possible to conclude that the implementation of tax justice combined with the effectiveness of the dignity of the human person, in the tax legal context, requires the applicability of the principle of selectivity in the ICMS, by expanding access to medicines, goods, indisputably essential. Thus, it is very important that the application of the principle of constitutional selectivity be carried out in a way that influences the reduction of ICMS related to medications, both through the reduction of rates and calculation bases, as well as through the creation of tax incentives and the granting of presumed credit.