AS MUDANÇAS NO COMÉRCIO EXTERIOR BRASILEIRO SOBRE MEDICAMENTOS E PRODUTOS MÉDICO- HOSPITALARES DURANTE A COVID-19

Abstract

This monography has information about measures taken by the Brazilian government, in the international trade area, during the first semester of the international emergency of covid-19 pandemic.

For the studies elaboration, it was indispensable to know about the principles of taxation, like the principle of legality, of equality, of contributory capacity, of anteriority, and of the tax selectivity, as its fundamental elements, that are taxable event, incidence hypothesis, calculation base and aliquot. The main products used to combat and prevent the spread of covid-19 in Brazil are also mentioned in this article, like dexamethasone medicine and the importation of tracheostomy's kits and laryngeal masks, that were extremely important products used in the beginning of the pandemic.

In the conclusion, is shown a table that highlights which measures adopted were liberalizing and which were restrictive. The restrictive measures, are in resume, restricting the exportation of health products, analyzing the benefits brought by these providences taken by the Brazilian government.