A ALTA CARGA TRIBUTÁRIA E A DIGNIDADE DA PESSOA HUMANA DIANTE DA TRIBUTAÇÃO INDIRETA

Abstract

This work was elaborated through statistical and doctrinal data. This is an analysis of the high tax burden in Brazil and the dignity of the human person in the face of indirect taxation. To the extent that they have constitutional rights and guarantees that they preserve for a dignified life and the minimum existential, so does a high and heavy tax burden. This paper shows the main problems of indirect taxation and what it interferes with in the taxpayer's daily life, as well as the benefits of direct taxation and a possible possibility of improvement in the tax system that should be applied. It will also deal with the proposed constitutional amendment that comes to reform the Brazilian tax system.