Carga tributária regressiva sobre pessoas pretas

Abstract

Racism is the worst form of racial segregation. It is manifested by acts or behaviors of groups that claim racial superiority over blacks. In view of this, various forms of social inequalities are reproduced in society and even in relation to regressive taxation on black people. With regard to tax regression on blacks, it is important to emphasize that the principle of ability to pay is an important constitutional limitation on the power to tax, with this, it is possible to assess the taxpayer's ability to pay, so as not to affect the minimum vital for your survival. However, just measuring the taxpayer's ability to pay has not been enough to ensure tax equity, especially with regard to taxation on consumption. Currently, there is no tax management by the State that makes it possible to burden the black population less with regard to paying taxes on consumption. It should be noted that the search for racial equity is extremely important nowadays, considering that there is a clear disparity in the income of whites and non-whites, as there is no equal opportunity for jobs and wages. It is quite noticeable that the black population still suffers from the effects of slavery in Brazil, although, with the end of slavery, there was no effective disruption of racist practices because much is seen, racial prejudice, discrimination and exclusion against black people.