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.
