The excise duty and the principle of selectivity

• Autor(a) principal: Pierrotti Júnior, Reginaldo Lourenço
• Data de Publicação: 2007
• Outros Autores: Wambier, Luciane
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista do Direito Público
• Texto Completo: https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/11478
• topic: Tributação; Produtos industrializados; Princípio da seletividade; Fiscalidade; Extrafiscalidade.

The large concentration of people in metropolitan areas, the crisis in the market work and unemployment, demonstrate the need for appropriate forms of fund-raising by the state. In our times, most of the collection by federative is through taxation. However, taxation can serve not only to the immediate cause of raising money, as for forms of aid to public policies targeted by the state. Regarding the tax industrial products, of paramount importance is the study of the principle of selectivity as this, by having nature of taxation and extrafiscality, not only works as money to the public coffers collector, but can act in government programs and the economy, senting influence how large encouraging development of the country.