A unificação tributária da reforma fiscal e os reflexos financeiros no âmbito da municipalidade

Abstract

Constitutional Amendment nº 132/2023 introduced the unification of taxes into the Brazilian tax system through the Tax on Goods and Services (IBS). The reform aims to simplify the tax structure, reduce the tax burden and strengthen the financial autonomy of municipalities. However, the financial impacts of this change on Brazilian municipalities are complex and still require in-depth analysis. The study is based on an analysis of legislative texts, documents related to tax reform, technical studies, academic articles and official data on municipal tax collection to assess the effects of tax unification. The results point to positive and negative impacts. Among the positive consequences, the simplification of the tax system stands out with the reduction of five taxes to a single one, the IBS, reducing municipal administrative costs, increasing fiscal transparency, and in the hope of stimulating economic growth by reducing bureaucracy. and greater legal predictability, promoting investments and competitiveness. The negative consequences are reflected in the standardization of IBS rates, which could worsen inequality in revenue between municipalities, concentrating resources in large urban centers and harming smaller cities. The complexity of implementing the reform and the lack of clarity in complementary legislation represent additional challenges for municipalities with less administrative and technological capacity. The study represents a contribution to understanding the impacts of tax reform on Brazilian municipalities. Finally, it should be noted that the study is based on preliminary analyzes of the reform and data available to date. The real financial impacts of unifying taxes in municipalities are still being developed and may vary according to the specific context of each municipality. Other issues, such as the impact on companies and citizens, also deserve future studies.