O PAPEL DO IMPOSTO SELETIVO NA POLÍTICA PÚBLICA BRASILEIRA: POSSÍVEIS BENEFÍCIOS E RISCOS A SEREM ENFRENTADOS

Abstract

This paper analyzes the role of the Selective Tax, commonly referred to as the "Sin Tax," in the context of Brazilian public policy, highlighting its contributions to sustainability, public health, and economic balance. This tax is levied on products such as tobacco and alcoholic beverages and is applied to discourage the consumption of items that harm health and the environment, while also generating significant revenues to fund public policies. The research examines the theoretical and legal foundations supporting its application, such as the principles of extrafiscality and non-confiscation, and discusses the challenges associated with its implementation. Among the challenges analyzed, the potential fiscal dependence of the State on these taxes stands out, particularly in scenarios of inelastic demand, where consumption tends to resist price increases. This dependence can lead to conflicts of interest, compromising the balance between revenue generation and the goal of reducing harmful consumption. The research emphasizes the need for a balanced approach that considers social and economic impacts, avoiding the disproportionate transfer of costs to low-income consumers. In this context, the study highlights the relevance of complementary policies, such as reverse logistics and incentives to adopt sustainable practices. Despite its limitations, the Selective Tax demonstrates considerable potential as a regulatory tool and a mechanism to promote collective well-being. When properly planned and periodically adjusted, it can serve as a vital instrument to align fiscal policies with sustainability and social justice objectives. The analysis underscores the importance of a transparent and ethical tax system that prioritizes environmental protection and public health, without jeopardizing taxpayer rights or economic stability. In conclusion, this study contributes to the understanding of the Selective Tax as a strategic public policy tool, whose application should be guided by principles that balance fiscal objectives with the promotion of socially responsible practices. The analysis provides theoretical and practical insights to improve the use of this tax in the Brazilian context, aligning it with a sustainable development model and a commitment to collective well-being.