The incongruence of taxing sunscreen characterized as a cosmetic: the counter-instraint to its use as a method of protection against skin cancer

Abstract

Contextualization: This article analyzes the incongruity of high taxation on sunscreen, currently classified as a cosmetic, which discourages its use in skin cancer prevention. This classification results in high ICMS and IPI rates, hindering access to the product, especially for low-income individuals. The World Health Organization warns of the increase in skin cancer cases in Brazil, highlighting the urgent need for public policies to encourage sunscreen use. The analysis also considers the constitutional principles of essentiality and non-cumulativeness, which, despite being provided for, have not been effective in making the product more accessible.

Objectives: The main objective of this study is to reevaluate the tax classification of sunscreen, recognizing its role in protecting public health. The aim is to propose its reclassification or a reduction in tax rates to facilitate access to the product, especially for the most vulnerable segments of the population, promoting health and saving public resources.

Methodology: The study conducts a legal and tax analysis of the taxes levied on sunscreen, with an emphasis on the application of ICMS (Tax on Goods and Services) and IPI (Excise Tax). The approach includes an examination of constitutional tax principles and the extra-fiscal function of taxes, highlighting the potential for its use as a public policy instrument focused on health and social justice.

Results: The current taxation on sunscreen is incompatible with its preventive role in public health. Its classification as a cosmetic, with high taxation similar to that of harmful products, ignores its importance as an essential item. Tax reclassification or reduction in rates could facilitate access to the product, especially for the most vulnerable population, contributing to the prevention of skin cancer and generating savings in public health spending.