Perspectivas da competência compartilhada do IBS no federalismo fiscal sob o enfoque dos municípios

Abstract

The 2023 tax reform, implemented through Constitutional Amendment No. 132/2023, introduced a significant innovation to the Brazilian tax system: shared competence. Among the changes brought by the reform in the area of consumption, the replacement of several taxes with the Contribution on Goods and Services (CBS), under the jurisdiction of the Union, and the Tax on Goods and Services (IBS), whose jurisdiction will be shared among the States, Municipalities, and the Federal District, stands out. Complementary Law No. 214/2025 established that the management of the IBS will be carried out by the IBS Management Committee, composed of representatives from all States but only a selection of Municipalities. This new arrangement raises discussions regarding the preservation of the federative structure and municipal autonomy. Thus, the main objective of this monograph is to analyze the reform of the Brazilian tax system, with a focus on the implementation of shared competence for the IBS from the perspective of the Municipalities. Subsequently, it aims to study the constitutional foundations of tax competence and autonomy, establishing the relationship between them; to examine the impact of shared competence on municipal financial autonomy; to assess the preservation of federalism in the composition of the IBS Management Committee's Higher Council; and finally, to determine whether the system established by the reform has the potential to reduce regional inequalities. The methodology employed consists of bibliographic research, using theoretical references from books and other sources, adopting a qualitative approach supported by theorists such as Hugo de Brito Machado Segundo and Roque Antonio Carrazza. The conclusion is that the adoption of shared competence does not undermine the federative structure nor does it interfere with municipal autonomy. Moreover, taxation at the destination under the IBS has the potential to mitigate regional inequalities, as it represents a significant advancement in municipal revenue collection.