A reforma tributária instituída pela EC nº 132/2023 e a cláusula pétrea federativa

Abstract

The dissertation aims to analyze whether the institution of the Tax on Goods and Services (IBS), through the tax reform, implemented by constitutional amendment nº 132/2023, violates the federal binding clause, provided for in art. 60, §4º, I, of the Federal Constitution of 1988. To this end, it previously investigates the concept of federation and fiscal federalism, as well as the historical evolution of the Brazilian federation and its current structure, based on the current Constitution, as well as the respective form of financing, with special attention to the constitutional attribution of tax jurisdiction. In a second step, the possibility of changing, via constitutional amendment, the financing system of the Brazilian federal state is investigated, with a special focus on the constitutional distribution of tax jurisdiction, in order, in the end, to respond to the question of violation of the federative pact due to the creation of the IBS.