Limites constitucionais ao poder reformador de tributar: impactos da reforma tributária introduzida pela emenda constitucional nº 132/2023 sobre o federalismo fiscal brasileiro

Abstract

This study addresses the Tax Reform in Brazil, emphasizing the impact of Constitutional Amendment nº 132/2023 on Brazilian fiscal federalism and the autonomy of states and municipalities as a constitutional safeguard. The research investigates the changes brought about by the unification of consumption taxes, primarily through the Goods and Services Tax. Adopting a qualitative approach and conducting a bibliographic review since the proposal of Constitutional Amendment nº 45/2019, the study analyzes the enacted legislative text, highlighting the legal implications of the new tax model. Among the findings, it stands out that the reform preserves federal autonomy through shared competencies among states, municipalities, and the Federal District, albeit with legislative limitations for subnational entities. The creation of the IBS Management Committee strengthens cooperative federalism by coordinating state and municipal tax administrations in IBS oversight and centralizing revenue collection in an inter-federative body with equal representation. Meanwhile, the extended transition period and compensation funds aim to mitigate revenue losses for states and municipalities. The reform also seeks to reduce federative conflicts, such as the Fiscal War, by prohibiting the granting of tax benefits except in cases defined by the Constitution and established by complementary law. The study concludes that the changes introduced by Constitutional Amendment nº 132/2023 represent progress in modernizing Brazil's tax system and ensuring equitable revenue distribution. However, the Tax Reform indirectly affects subnational entities, necessitating close attention to complementary regulations to be developed by the National Congress.