Corrective taxes in the tax reform: Critical analysis

Abstract

This work addresses the so-called "corrective taxes" scheme established in 2014's Tax Reform by means of the Law Nr. 20 780. In theory, its main purpose is not revenue generation for the State, but to alter negative externalities such as damage to health and environmental pollution. The purpose of this paper is to study the non-tax taxation scheme of the 2014's Tax Reform and to demonstrate that, despite its name, its purpose is, primarily, that of tax collection.