Cashback tributário e regressividade tributária: análise crítica do modelo atual e proposta de redesenho para a redução da desigualdade de renda pelas lentes do cuidado e das famílias

Abstract

This thesis analyzes the regressivity of the Brazilian tax system and the possibilities of mitigating it through the reformulation of the dual VAT cashback mechanism (IBS and CBS) established by Constitutional Amendment No. 132/2023 and regulated by Complementary Law No. 214/2025. The hypothesis is that the current cashback model, combined with differentiated rates that reduce the standard taxation, does not fully achieve the constitutional purposes of reducing regressivity, promoting social justice, and mitigating income inequality. Its limitations arise from its narrow reach restricted to families earning up to half the minimum wage per capita, thus at the poverty line, the standard 20% refund cap, the disregard of family composition in the calculation, and the numerous exceptions to the standard rate. The central research question is how to expand the scope and effectiveness of tax cashback so as to reflect the actual ability to pay of families, taking into account family composition and unpaid care work, in order to make it more effective in reducing regressivity and socioeconomic inequality. The general objective is to propose a family-based, progressive, and equitable cashback model that embodies the constitutional principle of ability to pay in a familial and solidarity perspective, recognizing care as an essential component of social reproduction. Specific objectives include: analyzing the regressive structure of consumption taxation and the limits of the current model; assessing the relationship between differentiated rates and the fiscal space for personalized refunds; examining international experiences of VAT refunds; proposing the expansion of cashback to all CadÚnico families with incomes up to three minimum wages, and possibly up to five, in alignment with personal income tax policy; structuring a progressive refund model by income brackets and family composition, with additional percentages per dependent—fixed or following IPEA and OECD equivalence scales—and increased values for single-parent households, dependents with disabilities, or the elderly; and proposing complementary measures to prevent fraud, including restrictions on the use of refunded values for betting activities and an analysis of cashback in cases of undue payment and the application of Article 166 of the National Tax Code. The findings confirm the possibility of restructuring the cashback to make it more progressive and equitable, capable of reducing regressivity and realizing fiscal justice. Expanding income brackets and accounting for family composition give concrete expression to the principles of family-based ability to pay, fiscal progressivity, solidarity, and human dignity, consistent with Articles 145 (§§ 3–4) and 226–230 of the Federal Constitution and with Law No. 15,069/2024 on the National Care Policy. Methodologically, the research adopts a deductive and qualitative approach, with legal-analytical and propositional character, based on bibliographic, documentary, and case-law research. The work establishes a dialogue between Law, Economics, Philosophy, and Sociology, applying a systematic interpretation of the constitutional principles of ability to pay, solidarity, fiscal progressivity, and family protection, in light of international experiences of tax refund mechanisms. The thesis concludes that cashback may serve as a transformative instrument of fiscal and social justice if redesigned according to a family-oriented, progressive, and solidarity-based logic, gradually replacing differentiated rates with a standard dual VAT rate combined with targeted refunds, thereby realizing family-based ability to pay, federal solidarity, and the right to care as expressions of tax citizenship.