IMPOSTO SELETIVO: REFLEXÕES A PARTIR DA PERSPECTIVA DO CONTROLE DA EXTRAFISCALIDADE

The present study aims to investigate the selective tax by analyzing its normativestructure, as well as the constitutional control methods applicable to this type of tax.To this end, an analysis was conducted on the selective tax established by Constitutional Amendment No. 132/2023, examining its main aspects, such as thescope of normative incidence, the breadth of the term "harmful to health and theenvironment," and its extrafiscal nature and purpose. Additionally, a comparativeanalysis with other legal systems was carried out to understand how this type of tax isutilized in other countries. Following this analysis, the criteria for controlling extrafiscalnorms through equality and proportionality were addressed, aiming to establish acriterion to be observed when the selective tax, as an extrafiscal tax, undergoesconstitutional control and verification.