One or Trine: The (possible) impacts of the PEC 45/2019 on Brazilian fiscal decentralization

Authors

DOI:

https://doi.org/10.33448/rsd-v10i7.16409

Keywords:

Decentralization; Remodeling; Taxes.

Abstract

During the passage of time, it is necessary for a legal system to introduce structural reforms, given the maximum   effectiveness of Law. And, among the main reforms proposed to the Brazilian order, there is the tax reform, represented, above all, by the PEC 45/2019. Several points are innovative, such as the adoption of the Value Added Tax (VAT) - renamed Tax on Goods and Services (IBS) - on consumer goods, in the three federal spheres, the basis of which comes from five other taxes: Tax on Industrialized Products ( IPI), Tax on Circulation of Goods and Services (ICMS), Tax on Services (ISS), Contribution to the Financing of Social Security (Cofins) and Social Integration Program (PIS); having specific rates for each federative entity and abolition of taxes such as the Tax on Financial Operations (IOF). However, would the creation or abolition of these taxes be positive or negative for the fiscal decentralization proposed in the 1988 Charter? An unsolvable dichotomy. Despite the selective rates for the three federative entities (Union, States and Municipalities), the Reform intends to create a central body, whose character would be to inspect such rates according to the total. There is, therefore, a paradox: between one and triune. Based on such affirmative assumptions, this article will have an exploratory character, with deduction as a method and data collection extracted from documents, bibliography and data taken from administrative bodies.

Author Biography

Francisco das Chagas Bezerra Neto, Universidade Federal de Campina Grande

Graduando em Ciências Jurídicas e Sociais pela Universidade Federal de Campina Grande-UFCG, Professor de Geografia do Pré-Vestibular Solidário, Aluno PIBIC do projeto de pesquisa Análise da Evolução do Índice de Desenvolvimento Humano de Sousa-PB. Membro de corpos editoriais da Editora Verde (Grupo Verde de Agroecologia e Abelha - GVAA), nas revistas: Revista Brasileira de Direito e Gestão Pública, Caderno Verde de Agroecologia e Desenvolvimento Sustentável e Revista Brasileira de Filosofia e História. É membro dos Grupos de Pesquisa: Abelhas no Semiárido, Grupo Verde de Agroecologia e Abelhas, Proteção de Plantas na Agricultura Sustentável. Atuou como: Extensionista e Pesquisador do projeto de extensão Pré-Vestibular Solidário(2018), Monitor de Introdução ao Estudo do Direito I e II na Universidade Federal de Campina Grande-UFCG(2019).

References

Alexandre, R. (2017). Direito Tributário. (11a ed.), ed. JusPodivm.

Brasil. (1988). Constituição da República Federativa do Brasil. Brasília: Coordenação de Edições Técnicas. http://www.planalto.gov.br/ccivil_03/constituicao/constituicao.htm.

Brasil. (2019). Ementa nº 45, de 4 de abril de 2019. Proposição Sujeita à Apreciação do Plenário. PEC 45/2019. https://www.camara.leg.br/proposicoesWeb/prop_mostrarintegra;jsessionid=6F65C4A74041E53D A8D92E0970397F25.proposicoesW ebExterno2 ?codteor=1728369&filename=PEC+45/2019.

Machado Segundo, H B. (2018). Manual de Direito Tributário. (10a ed.), Atlas.

Martins, I. G. et al. (2019). Onerar mais não é o caminho. O Estado de S.Paulo, https://www.ibet.com.br/onerar-mais-nao-e-o-caminho/.

Mendes, G. F., & Branco, P. G. G. (2015). Curso de Direito Constitucional. (10a ed.), Saraiva.

Ministério da Fazenda (BR). (2018). Receita Federal. Carga Tributária no Brasil 2017: Análise por Tributo e Base de Incidência, Brasília. http://idg.receita.fazenda.gov.br/noticias/ascom/2018/dezembro/carga-tributaria-bruta-atingiu-32- 43-do-pib-em-2017/carga-tributaria-2017-1.pdf

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Published

01/07/2021

How to Cite

LIMA, M. F. de A. .; BEZERRA NETO, F. das C.; NÓBREGA, J. C. da S.; MONTEIRO, A. de O. A. .; NOGUEIRA, H. P. .; MOREIRA, L. A. R. . One or Trine: The (possible) impacts of the PEC 45/2019 on Brazilian fiscal decentralization. Research, Society and Development, [S. l.], v. 10, n. 7, p. e53010716409, 2021. DOI: 10.33448/rsd-v10i7.16409. Disponível em: https://rsdjournal.org/index.php/rsd/article/view/16409. Acesso em: 21 dec. 2024.

Issue

Vol. 10 No. 7

Section

Human and Social Sciences

License

Copyright (c) 2021 Mateus Ferreira de Almeida Lima; Francisco das Chagas Bezerra Neto; José Cândido da Silva Nóbrega; Auzenir de Oliveira Abrantes Monteiro; Hyago Pires Nogueira; Lorena Araújo Rolim Moreira

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