The Right to Literature as a Human Right

taxing books is a step backward for society

Abstract

Is the right to literature a human right? To answer this question, this paper aims to analyze the legal and social implications of the proposed Tax Reform, Bill No. 3,887/2020, introduced by former Minister of Economy Paulo Guedes. Specifically, it examines the creation of the Social Contribution on Goods and Services, which suggests a potential 12% tax on books, periodicals, magazines, and other related materials. It also explores Bill No. 49/2015, proposed by former senator Fátima Bezerra, which seeks to establish a national policy for book pricing regulation. Using Antônio Candido's text, “The Right to Literature”, as a theoretical framework, the study emphasizes access to books and the democratization of knowledge as fundamental human rights. The research employs a qualitative approach, utilizing the theoretical-documentary method and a hypothetical-deductive technique to identify factors that determine or contribute to the subject under study. Regarding technical procedures, bibliographic research was conducted using published materials, including printed sources (books and scientific journal articles) and digital sources (scientific journal articles available online). It is concluded that access to literature, especially for the most disadvantaged populations, should be a priority for governments committed to social development and the democratization of knowledge.