A tributação do serviço de transporte público por ônibus sob a perspectiva do mínimo existencial: Um estudo acerca da distribuição dos custos entre a sociedade e o Estado

Abstract

This paper seeks to reflect on the State's responsibility to ensure efficient public bus transportation. It investigates, based on tax law instruments, whether there is a source of resources in the system to amortize the burden borne by companies and the population. The objective is to present the debate on tax relief for the purpose of improving and financing bus transport, as well as to develop an analysis of tax policies, investigating the best ways to guarantee the existential minimum due to the essential nature of transportation. Considering the current order of the Financial State, it is necessary to counterbalance all the impacts of each choice in the design of the tax system. To this end, the positions that were formed in the legislative, executive and judiciary branches will be brought up until the formation of the new constitutional tax design based on EC 132/2023. Finally, an analysis of the changes resulting from the Tax Reform is proposed.