BRAZIL'S TAX REFORM: the challenges and prospects on the international stage.
Starting from the general study of the National Tax System, particularly its Tax Reform, which seeks a system that is simplified, fair and with a lower burden on taxpayers, something that has been expected for some time, unifying taxes for later redistribution among the federated entities through the validity of Constitutional Amendment No. 132/2023, which originated from PEC No. 45/2019. The problem facing this research is whether or not the Tax Reform, by ending the differentiated taxation regimes, threatens to violate the Principle of the Autonomy of Federative Entities. The focus of the subject, using deductive hypothetical legal research, is to verify the impacts caused by the reform on the distribution of competences between the entities of the Brazilian Federative Pact. Another essential aspect of the debate is to understand the enrichment of this very relevant proposed theme, with a view to contributing to the discussion and subsidizing future investigations, exposing the main points of change in the reform, finally understanding how this process has been taking place and its main impacts on municipalities.
BRAZIL'S TAX REFORM: the challenges and prospects on the international stage.
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DOI: https://doi.org/10.22533/at.ed.216562512036
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Palavras-chave: Tax Reform; Brazilian Federative Pact; Federative Entities; Municipality.
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Keywords: Tax Reform; Brazilian Federative Pact; Federative Entities; Municipality.
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Abstract:
Starting from the general study of the National Tax System, particularly its Tax Reform, which seeks a system that is simplified, fair and with a lower burden on taxpayers, something that has been expected for some time, unifying taxes for later redistribution among the federated entities through the validity of Constitutional Amendment No. 132/2023, which originated from PEC No. 45/2019. The problem facing this research is whether or not the Tax Reform, by ending the differentiated taxation regimes, threatens to violate the Principle of the Autonomy of Federative Entities. The focus of the subject, using deductive hypothetical legal research, is to verify the impacts caused by the reform on the distribution of competences between the entities of the Brazilian Federative Pact. Another essential aspect of the debate is to understand the enrichment of this very relevant proposed theme, with a view to contributing to the discussion and subsidizing future investigations, exposing the main points of change in the reform, finally understanding how this process has been taking place and its main impacts on municipalities.
- Carlos Daniel da Silva Mousinho
