A reforma tributária da EC 132/23 e seus impactos no federalismo fiscal: análise da compatibilidade da unificação tributária com a cláusula pétrea do pacto federativo na cidade de São Luís do Maranhão

Abstract

This work analyzes the tax reform proposal contained in Constitutional Amendment 132/2023 and its relationship with the Brazilian federative pact. This amendment suggests the implementation of a Value Added Tax (VAT) model, aiming to simplify Brazil's complex tax system. The study explores the principles of the federative pact and discusses how the reform can be designed to respect the autonomy and financial sustainability of States and Municipalities. The methodology used combines a qualitative and exploratory approach, with documentary research and bibliographic review. The results indicate that the analyzed amendment offers potential benefits in terms of economic efficiency and fiscal simplification, with the adoption of financial compensation mechanisms and the active participation of federal entities in the preparation and implementation of the reform being crucial. It is concluded that EC 132/2023 can contribute to a fairer and more efficient tax system, without violating the Brazilian federative pact.