A reforma tributária e o pacto federativo: uma análise à configuração do comitê gestor do IBS

Abstract

This article seeks to analyze Constitutional Amendment n°. 132/2023 and the preservation of the Federative Pact, focusing on the construction of the IBS Management Committee. The objective of the research is to investigate the impact that the new normative provision will have on the Federative Pact, aiming to contribute to the understanding of the new Brazilian Tax System; in addition to addressing the importance of Federalism in tax legislation, highlighting the fiscal autonomy of municipalities. In this study, proposed Constitutional Amendments are discussed, such as PEC n°. 110/2019, and the changes foreseen in EC n°. 132/2023, which impacts the collection and distribution of taxes, considering OECD recommendations and research carried out by IPEA. In short, it evaluates the role of the IBS Management Committee, which reveals the complexities of tax management shared between the Union, States and municipalities. The research concludes that although the need for a less bureaucratic Tax System is evident in Brazil, the models that form the Tax Reform harm, to a certain extent, the autonomy of municipalities. It stands out as a study of a theoretical nature, with a qualitative approach and exploratory objectives. The method used is hypothetical-deductive through bibliographical and legislative research.