Impactos da reforma tributária promovida pela EC nº 132/2023 e pela LC nº 214/2025 nos incentivos fiscais estaduais no Ceará

Abstract

This monograph analyzes the impacts of the Tax Reform introduced by Constitutional Amendment No. 132/2023 and Supplementary Law No. 214/2025 on state tax incentives, with a particular focus on the State of Ceará. A qualitative, exploratory, and documentary methodology is employed, based on the analysis of current constitutional and infraconstitutional legislation, case law from the Federal Supreme Court, institutional reports, and specialized legal doctrine. The study begins by exploring the constitutional and legal foundations of tax incentives and their role in promoting regional development and attracting productive investment. It then examines the restructuring of the Brazilian tax system, marked by the replacement of the Tax on the Circulation of Goods and Services (ICMS) with the Tax on Goods and Services (IBS), the restrictions on granting new tax benefits, and the introduction of compensatory mechanisms such as the Compensation Fund and the National Regional Development Fund (FNDR). Finally, the study critically assesses the challenges faced by the State of Ceará, the sustainability of its incentive programs—particularly the Industrial Development Fund (FDI)—and the institutional alternatives available to preserve its development policy within the new federative framework. The analysis concludes that, while the reform brings advancements in terms of simplification and standardization, it significantly undermines traditional tools for regional promotion, requiring new strategies based on innovation, sustainability, and cooperative federalism.