O princípio da seletividade na Constituição Federal e a sua reinterpretação na Reforma Tributária

Abstract

ABSTRACT This paper analyzes the principle of tax selectivity in the Brazilian legal system and its redefinition under the 2023 Tax Reform, introduced by Constitutional Amendment No. 132/2023 and regulated by Complementary Law No. 214/2025. The research aims to examine how selectivity, traditionally linked to the essentiality of goods and services, has been reinterpreted with the creation of the Selective Tax (IS), which is levied on the harmfulness of certain products and services to health and the environment. Initially, the study explores the constitutional basis of selectivity, highlighting its role in mitigating the regressivity of consumption taxes and aligning the tax burden with contributive capacity. It then examines extrafiscality as a mechanism of state intervention, in which taxation operates to induce behaviors and internalize negative externalities. The analysis shows that the IS constitutes a normative innovation by shifting the selectivity criterion from essentiality to harmfulness, thereby expanding the extrafiscal potential of taxation. It also discusses the main challenges and opportunities related to its implementation, such as the objective definition of harmfulness, the need to prevent excessive regressive effects, and sectoral adaptation. The study concludes that the Selective Tax redefines the principle of tax selectivity by incorporating explicit social and environmental purposes, reinforcing the extrafiscal function of taxation in Brazil. Its effectiveness, however, will depend on transparent, technical, and constitutionally consistent implementation, which may consolidate the IS as a relevant instrument of fiscal justice and sustainability promotion.