INVISIBILIDADE DAS PESSOAS NEGRAS ANTE O SISTEMA TRIBUTÁRIO BRASILEIRO

Abstract

This article aims to analyze the invisibility of black people in the Brazilian tax system and how this fact contributes to the maintenance of racial inequality in Brazil. For this, we draw a parallel between inequality and the racial issue, passing through structural racism, since the organization of society is structured in order to create and maintain the privilege of whites at the same time that it burdens blacks. The way the national tax system is structured, with taxation based on consumption, creates a regressive model that contributes to the impoverishment of the black population, which ends up supporting a greater tax burden.