Propostas de alteração constitucional da tributação relativa ao consumo de bens tangíveis e intangíveis: análise das ineficiências do sistema atual, dos riscos para o federalismo fiscal brasileiro e dos principais benefícios pretendidos

Abstract

In Brazil, the tripartition of taxation on consumption, out of step with what is observed in other nations, entails unwanted externalities, by establishing a highly fragmented tax base by sector. Furthermore, the existence of an extremely complex legislation, characterized by a profusion of tax rates, exclusions from the calculation base, tax benefits and special regimes, makes room for situations of extreme litigation, not only among federal entities, but also among tax authorities and taxpayers. So, the present work sought to point out the inefficiencies of the current Tax System, from the perspective of taxation related to the consumption of tangible and intangible goods, considering the difficulty of conceptualization of taxable materialities, the fiscal complexity, the discouragement to competition and the tax competition between states and municipalities. In addition, the intention was to elaborate an analysis of the risks to Brazilian fiscal federalism, from the edition of PEC No. 45/2019 and PEC No. 110/2019, and verifying whether the main intended benefits were met or not, from the replacement of various taxes by the Tax on (Transactions with) Goods and Services (IBS), without intending to exhaust all the discussions involved, given the complexity of the topic analyzed here