Reforma tributária e federalismo fiscal: uma análise dos impactos sobre a autonomia dos entes subnacionais

Abstract

This work was entitled “Tax Reform and Fiscal Federalism: an analysis of the impacts on the autonomy of subnational entities.” The present study aimed to critically examine the effects of Constitutional Amendment No. 132, of 2023, on the Brazilian federal structure, focusing on the financial, legislative, and administrative autonomy of subnational entities. The research method used was qualitative legal-dogmatic research, based on bibliographic and documentary sources, such as specialized doctrine, jurisprudence, legislation, and legislative proposals. Initially, the constitutional foundations of federalism were presented, with emphasis on the autonomy of entities as an unalterable clause and a condition for the decentralization of power. Next, the tax system in force until 2023 was analyzed, highlighting structural problems such as regulatory complexity, the regressivity of consumption taxes, the fiscal war, and the concentration of tax collection in the Union, factors that compromised the effectiveness of cooperative federalism. Finally, the changes promoted by EC No. 132/2023 were discussed, especially the replacement of five taxes (ICMS, ISS, IPI, PIS, and Cofins) by the Contribution on Goods and Services (CBS) and the Tax on Goods and Services (IBS), as well as the creation of the IBS Management Committee. The research showed that, although the reform represents significant advances in terms of simplification, neutrality, and tax justice, it poses new challenges to the federal pact by shifting regulatory authority and tax collection to shared governance bodies. It concludes that the 2023 tax reform does not formally eliminate the autonomy of subnational entities, but tends to redefine it in cooperative and technocratic terms. The compatibility of the reform with the constitutional principles of federalism will depend on infra-constitutional regulation and the effective democratic and equitable action of the Management Committee, in order to ensure that federal autonomy is not only preserved in theory but also implemented in practice.