THE SCARCITY OF POPULAR CARS IN BRAZIL

a study on taxes on the final price of cars for the consumer

Abstract

The car market around the world constantly evolves and develops more and more technologies, expands its large product development centers, generates direct and indirect jobs and, as a result, is capable of strengthening the economy and politics of the country in which it is established. This research sought to carry out an analysis of the reasons that exist to justify the shortage of popular cars in Brazil. To this end, it proposed, as its main objective, to investigate taxes and the tax structure behind the final price of cars that reach the consumer. Through a bibliographic and legislative study, it was observed that, when dealing with Brazil, there is great inconsistency in the car market based on its tax logic, going against the grain in relation to developed countries around the world. That said, this work discusses the tax logic in force in Brazil, as well as the possible effects and necessary changes from the tax reform written by EC 132/2023 so that the car can return and stabilize in the market at prices consistent with the economic reality. of the Brazilian population, so that it is possible to say that the so-called popular car is being sold in Brazil.