Impactos da EC nº. 123/2023 na autonomia fiscal dos pequenos municípios brasileiros

Abstract

Taking as a basis the need to investigate the financial situation of small municipalities, which, in most cases, are having their autonomy restricted due to the implementation of the tax reform outlined in Constitutional Amendment No. 123/2023, this article presents as a research focus the analysis of the impacts brought by this reform from the perspective of the federalist ideals established in the Federal Constitution of 1988. Therefore, to reach the conclusions presented here, it was necessary to study the proposals introduced since their first appearance in PECs 45 and 110 of 2019, assess how this new fiscal structure will affect the finances of municipalities and other federative entities, and, most importantly, examine the distortions that have occurred in the Federal State. To this end, a qualitative approach was applied within a bibliographic/documentary research. Thus, it was found that the abolition of municipal and state control and administration taxes, and the implementation of two new taxes—CBS and IBS—being distributed among all federative entities, along with the establishment of the IBS Management Committee, will bring with it greater centralization of resources, which will directly lead to a reduction in their autonomy, particularly affecting small municipalities that already faced economic challenges and relied on intergovernmental transfers.