O novo imposto seletivo (IS) sobre consumo de produtos nocivos: uma análise da eficácia e regressividade da tributação saudável

Abstract

This paper analyzes the extent to which taxation on the consumption of products harmful to health, such as alcohol, cigarettes, and ultra-processed foods (specifically sugar-sweetened beverages), is effective as an extrafiscal instrument to induce healthier behaviors, and to what extent it acts merely with a revenue-raising function, placing a heavier burden on those with lower contributory capacity. The use of taxation to discourage this type of conduct and consumption is widespread globally, referred to in international literature as "sin taxation," or, more specifically, in cases where the purpose is the general improvement of population health, "health taxation." The study proceeds from the hypothesis that the new Selective Tax (Imposto Seletivo), instituted by Constitutional Amendment 132/2023 and regulated by Supplementary Law 214/2025, as well as other similarly applied taxes, ends up primarily burdening those with lower ability to pay, contributing to the characteristic regressivity of the Brazilian tax system. To this end, the paper addresses issues such as the consumption profile of health-harmful products in Brazil and the social effects of health taxes, as well as the existence of alternative instruments with greater efficacy in behavioral change aimed at improving public health.