O PAPEL DA TRIBUTAÇÃO NA CONCRETIZAÇÃO DAS POLÍTICAS PÚBLICAS BRASILEIRAS

Abstract

Taxation is one of the pillars for implementing public policies in Brazil, highlighting its importance as the main source of financing for state activities and as an instrument for promoting social justice and economic development. The analysis addresses how tax collection allows the State to invest in essential areas, such as health, education, security and infrastructure, contributing to improving the population's living conditions. In addition, the extra-fiscal function of taxation is discussed, which regulates behaviors and encourages practices aligned with the collective interest, such as environmental preservation and the reduction of social inequalities. However, the Brazilian tax system faces significant challenges, including its complexity, regressiveness and inefficiency in collection, which limit its redistributive potential and compromise fiscal equity. The article argues that tax reform is essential to make the system more progressive and efficient, in order to maximize the potential of taxation in enabling inclusive and sustainable public policies. The aim is to discuss whether the Tax Reform through Constitutional Amendment 132/23 is moving towards improving public policies and reducing the regressiveness of the system. As a methodological option, this research is exploratory in nature, whose chosen method of analysis was the deductive one and as a methodological procedure, the option was the bibliographic survey. It is concluded that the review and improvement of the tax system, aligned with the principles of fiscal justice and social function, are fundamental for the strengthening of public policies in Brazil and for the construction of a more equitable and developed society.