O federalismo em xeque: uma análise da representatividade regional e municipal no Comitê Gestor do Imposto sobre Bens e Serviços

Abstract

This study aims to analyze Constitutional Amendment No. 132/2023 and Complementary Bill No. 108 of 2024 (PLC-108), which are central to Brazil's new tax reform. The latter legislative act seeks to establish the Governing Committee of the Tax on Goods and Services (CG-IBS), with particular attention to its impact on federalism, representation, and democracy in the country. To achieve this objective, interdisciplinary methodological procedures were adopted, including a review of the literature, collection of detailed demographic data from the Brazilian Institute of Geography and Statistics (IBGE), and critical analysis of the provisions of EC-132 and PLC-108 related to the creation of the Governing Committee. The findings of this analysis reveal significant challenges regarding representation within the proposed Governing Committee (CG). The population disparity among Brazil's federative units raises concerns about the ability of certain regions and states to influence decisions to the detriment of others. Furthermore, the current provisions of EC-132 and PLC-108 do not fully uphold democratic principles, regional diversity, and federalism. Based on these findings, a proposal to amend the composition of the Governing Committee was developed, introducing the election of municipal representatives by areas of influence within each state. This change aims to promote fair representation of all federative entities, in line with best democratic practices. In conclusion, this study underscores the importance of considering not only tax equity but also democratic representation and respect for federalism in the formulation of constitutional reforms. The proposed amendment seeks to address the identified concerns, contributing to a fairer tax system and a more representative democracy in Brazil.