2026-10-282026-10-282023-12-11DRAGO, Doriedson Pinheiro. O sistema tributário regressivo e a desigualdade socioeconômica no Brasil. Orientador: Bruno Soeiro Vieira. 2023. 20 f. Trabalho de Curso (Bacharelado em Direito) – Faculdade de Direito, Instituto de Ciências Jurídicas, Universidade Federal do Pará, Belém, 2023. Disponível em: . Acesso em:.https://bdm.ufpa.br/handle/prefix/10445The aim of this article is to analyse the relationship between the taxation model adopted by the national tax system and socio-economic inequality in Brazil, based on an analysis of the regressiveness of taxes, in particular indirect taxes and their effect on household income in the country. To this end, this research presents the existing tax system models and their characteristics, which allow us to classify the Brazilian model as predominantly regressive, and how this characteristic contributes to maintaining socio-economic inequality in the country. We highlight the opportunity to rethink the current taxation model, listing the principle of contributory capacity and tax progressivity as instruments aimed at promoting tax justice.Acesso AbertoSistema tributário brasileiroRegressividadeDesigualdade socioeconômicaCapacidade contributivaBrazilian tax systemRegressivitySocioeconomic inequalityCapacity to contributeCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOTrabalho de Curso - Graduação - ArtigoAttribution-NonCommercial-NoDerivs 3.0 Brazil