Política pública de enfrentamento à obesidade e tributação seletiva do ICMS na cesta básica: estudo de caso – México e Chile

• Ano de defesa: 2020
• Autor(a) principal: Freitas, Gabriel Buissa Ribeiro de
• Orientador(a): Vieira, Lucas Bevilacqua Cabianca
• Banca de defesa: Vieira, Lucas Bevilacqua Cabianca, Neves, Cleuler Barbosa das, Silveira, Paulo Antônio Caliendo Velloso da, Azevedo Neto, Platon Teixeira de, Almeida, Carlos Otávio Ferreira de
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Goiás
• Programa de Pós-Graduação: Programa de Pós-graduação em Direito e Políticas Públicas (FD)
• Departamento: Faculdade de Direito - FD (RG)
• País: Brasil
• Palavras-chave em Português: Direito fundamental à saúde alimentar; Obesidade; Tributação extrafiscal; Seletividade; Estudo de caso México e Chile
• Palavras-chave em Inglês: Fundamental right to food health; Obesity; Extrafiscal taxation; Selectivity; Case study México and Chile
• Área do conhecimento CNPq: CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: http://repositorio.bc.ufg.br/tede/handle/tede/11102

The research investigates the possibility of using the principle of selectivity according to the essentiality of the product as an instrument of a public health policy in the preventive fight against obesity. The number of overweight and obese people grows exponentially each year. The medical bibliography shows us that a population with a high number of obese people will, consequently, be a population that will increase health expenditures and, as a result, seeking a public policy that prevents this ripple effect will make a healthy future for finance possible. public. The public program that is developed throughout this work aims to use tax means to stimulate or not the consumption activity of certain products, taking as criterion their essentiality for a healthy diet. Therefore, we debate the issue of the minimum food policy, the basic food basket, in order to discuss whether it is today consistent with a state action to promote health. In the world, there is the use of so-called junk food or fat taxes, which promote the overtaxing of foods with high levels of sugars and salt. The bibliographic review allows us to affirm that such measures need a balance with tax incentives for healthier foods, thus avoiding regression on those who would be most affected. Likewise, the program to combat obesity needs to be complete, also visualizing policies for regulation, information and nutritional education, as will be seen in developed case studies.