Origem da extrafiscalidade e regulação do consumo via impostos indiretos

Origin of extra-taxation and regulation of consumption via indirect taxes

Abstract

The article explores the theoretical origins of extra-taxation based on the works of Adolph Wagner. At the end of the nineteenth century, the German author began debates on the functions and purposes of non-tax collection. This research aims to investigate the use of regulatory taxes as instruments of extrafiscal taxation (IPI and ICMS), but observing the constitutional limits to the use of extrafiscal tax rules. The relevance of the differentiation between fiscal and extrafiscal tax rules was analyzed. Extrafiscal tax rules must be identified based on their purposes, according to the interpretation of the rule. The investigation of examples in which extrafiscal tax rules are opposed to constitutional limitations on the power to tax was focused, highlighting the conflict between regulatory competence and tax competence, as well as the limits established by the Constitution of the Republic.