Tributação de Bebidas Açucaradas: experiência internacional e debates legislativos no Brasil

Authors

DOI:

https://doi.org/10.31501/ealr.v11i2.11814

Keywords:

Cinema, cultura, educação.

Abstract

RESUMO: A experiência internacional aponta exemplos exitosos do uso de instrumentos tributários para reduzir o consumo de alimentos industrializados com grande quantidade de açúcar, especialmente na forma de refrigerantes. A tributação das bebidas açucaradas é uma realidade em diferentes países. No Brasil, conquanto tramitem proposições legislativas com esse objetivo e o tema ganhe, progressivamente, espaço na agenda pública, a legislação tributária em vigor ainda representa um forte incentivo à produção e ao consumo de bebidas açucaradas no país. 

PALAVRAS-CHAVE: Tributação; Bebidas; Açúcar; Saúde; Imposto.

 

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Author Biography

Celso de Barros Correia Neto, Instituto Brasiliense de Direito Público

Doutor em Direito pela Universidade de São Paulo e bacharel em Direito pela Universidade Federal de Alagoas. Consultor Legislativo da Câmara dos Deputados e professor do Instituto Brasiliense de Direito Público. Advogado.

 

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Published

2020-11-25

Issue

Vol. 11 No. 2 (2020): Economic Analysis of Law Review

Section

Papers

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