Tax reform over consume and its regressive effects in the social justice context

Abstract

The theme of this article is: “Tax Reform over consume and its regressive effects in the context of social justice. The following problem was investigated: “Do the tax Reform and its regressive effects over consume assure the social justice?” The following hypothesis was considered: “the mechanism to reduce the regressive is effective to promove the tax justice”. The general objective is “The relevance of tax over consume as well as its your regressive effects and the new structure of tax. This work is important for the legal practitioner to encourage him for researching the new subject “Tax Reform”; for the science to instigate discussion on the subject in the academic environment because there are some issues that need to be resolved over time, while the reform will be implemented and for society because Tax Reform will change the lifestyle of taxpayers, especially those with lower incomes. This is theoretical qualitative research lasting six months.