The aim of this dissertation is to analyse broadly the Brazilian tax structure, its recent evolution, the profile of the tax burden in the country and its negative impact on social and economic inequality. Despite the improvement in inequality measures in Brazil since the last decade, the levels remain high and this is reinforced by the regressive effect of the tax burden, which is more concentrated on indirect taxes than on direct taxes, burdening taxpayers in greater economic vulnerability. Thus, it is argued that the current tax system has intensified the concentration of rent and wealth and aggravated the poverty and poverty situation in the country. Measures for indexation and progressivity of direct taxes are essential in order to change this framework of injustice. The tax system should be used as an allied State instrument for implementing wealth distribution policies and improving social justice in Brazil.