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.
Highlights
During periods of political and economic crisis, reforms are generally carried out to alleviate / remedy the problems exposed by the legal system, perhaps financial
Prepared in order to abolish five taxes in all federal spheres, namely Imposto sobre Produtos Industrializados (IPI), Programa de Integração Social (PIS) / CONFIS, Imposto sobre Circulação de Mercadorias e Serviços (ICMS) and Imposto sobre Serviços (ISS), whose incidence is based on goods and services
Would the lack of these taxes not compromise the revenue of these entities, generating strong impacts on the fiscal decentralization proposed by the 1988 Constitution? The question will guide the present article, since, as the reform aims to institute Value Added Tax (VAT) at the federal level, allocating rates to States and Municipalities, one can perceive the One or Trine dichotomy as a further clarification: would the tax reform proposed by PEC 45/2019 bring more benefits to the Union and harm to States and Municipalities?
Summary
During periods of political and economic crisis, reforms are generally carried out to alleviate / remedy the problems exposed by the legal system, perhaps financial. To this end, the article will be structured in three topics: the first of them will address taxes destined for extinction by PEC 45/2019, they are obsolete and fragmentary, having as subtopics the referred taxes equated between Union, States, Federal District and Municipalities, exposing the generating facts, the calculation base and the efficiency / collection; the second will deal with the text prepared by PEC 45/2019, emphasizing, above all, the system of substitutive rates for other taxes; the third one will show an analysis on the tax system of the referred constitutional menu in the light of renowned jurisconsults. The conclusion will demonstrate the results of the research, presenting the most positive and negative aspects during the research
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