A inconstitucionalidade da iniciativa privativa do poder executivo em matéria tributária municipal: um estudo comparado no estado do Ceará

Abstract

The present study aims primarily to analyze the unconstitutionality of the exclusive initiative of the Municipal Executive Branch in tax matters, taking as a case study the reality of the municipalities of the State of Ceará. The research is based on the premise that a large portion of municipal Organic Laws in Ceará grant such power exclusively to the Head of the Executive, representing a setback in relation to the consolidated jurisprudence of the Federal Supreme Court (STF). Drawing on constitutional and tax law doctrine, as well as STF case law (notably ARE 743.480 – Theme 682 of General Repercussion), which establishes concurrent competence between the Executive and Legislative Branches for the proposal of tax laws, a critical reflection was carried out. The study delves into the distinction between budgetary matters (of exclusive initiative) and tax matters (of general/concurrent initiative), and uses field research in the Municipality of Limoeiro do Norte, through an interview with a member of the Municipal Parliament, to demonstrate the practical consequences of this restriction. It concludes that such limitation violates the principle of separation of powers and the autonomy of the local Legislative Branch, advocating for the democratization of municipal tax planning.