Access to medicines: application of constitutional selectivity in tax on circulation of goods and services

ABSTRACT Access to medicines may be limited by their high prices impacted by taxation, especially the Tax on Circulation of Goods and Services (ICMS). This paper discusses the application of the principle of selectivity in the ICMS and its impacts on the tax burden of medicines, with a reflection on the ability of citizens to pay for medicines. The method was literature review, based on documents, norms and theoretical background of Carrazza. The article is divided into three sections: General overview of taxes on medicines; Tax on Circulation of Goods and Services and Principle of selectivity as a vector of human dignity. It was also sought to debate the doctrinal counterpoints, bringing important discussions on the application of selectivity foreseen in the Brazilian Constitution. It was possible to verify tax benefits involving the applicable federal taxes on medicines in the national tax system. It is concluded that the non-application of the principle of selectivity in the ICMS can cause problems, especially regarding the abandonment of treatment and in the occurrence of higher expenses than families can afford, which violates the principle of universality of health making its equity difficult.