The tax on commodities and the selectivity institute

Abstract

The aim of this paper is to present the selectivity institute that Item III of Paragraph 2 of Article 155 of the Federal Constitution provides for taxable purposes by Tax Operations Related to the Circulation of Goods and on Services of Interstate and Intermunicipal Transportation and Communication (ICMS). It seeks to demonstrate that the selectivity institute, which many call principle, can be an instrument of realization of tax justice and, thereby, contribute to reaching the full ideal of justice worthy of a democratic state of law. To do so, present some considerations about the history of taxes in Brazil; briefly and generally are presented regulatory frameworks of tax and present data on its role and importance in the economic sphere of the state and taxpayers. Finally, some considerations about the contribution that the institute provides for effective cooperative federation in Brazil and to strengthen the principle of ability to pay.