The tributary incidence in the event of a possible commercialization of Cannabis sativa

Abstract

This article will deal with one of the oldest plants cultivated by man, Cannabis Sativa, which has crossed historical moments and societies to build the conceptions we currently have about it. It will address its versatility and origin from a historical perspective, observing the human experience in its industrial, cultural and medicinal aspects in some civilizations and countries, as well as dealing with the definition of drugs and their use in Brazil. As it is a topic of great repercussion, the risks and harms of inappropriate and prolonged use of cannabis will be presented, whether for personal use or in the production of products. In relation to Brazil, the issue of the continuous use of cannabis and its connection with physical and mental illnesses will be analyzed, as well as the principle of selectivity in separating products according to their essentiality, checking the tax incidence. Finally, we highlight the aspects of tax legalization in the event of a possible release and, going through the process of regulating the use and form of sale and commercialization. Likewise, we emphasize the financial and social consequences that would be caused by its commercialization in the Brazilian market.