A Reforma Tributária do consumo e tensões no federalismo fiscal: uma análise crítica da validade do Comitê Gestor do IBS

• Ano de defesa: 2026
• Autor(a) principal: Barcelos, Lucas Machado de
• Outros Autores: [e-mail]
• Orientador(a): Campos, Carlos Alexandre de Azevedo
• Banca de defesa: Oliveira, Gustavo da Gama Vital de , Xavier, Bianca
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade do Estado do Rio de Janeiro
• Programa de Pós-Graduação: Programa de Pós-Graduação em Direito
• Departamento: Centro de Ciências Sociais::Faculdade de Direito
• País: Brasil
• Palavras-chave em Português: Reforma tributária; Federalismo fiscal; Pacto federativo; IBS; Comitê Gestor do IBS
• Palavras-chave em Inglês: Tax reform; Fiscal federalism; Federative pact; IBS Management Committee
• Área do conhecimento CNPq: CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO
• Link de acesso: http://www.bdtd.uerj.br/handle/1/25882

This dissertation examines the constitutional validity of the Management Committee of the Tax on Goods and Services (CGIBS), created by Constitutional Amendment nº 132/2023 within the broader framework of Brazil’s consumption tax reform. The study starts from the premise that major tax reforms generate tensions within fiscal federalism, since they redistribute powers, revenues, and coordination mechanisms among federative entities. In this context, the CGIBS emerges as an institutional innovation designed to operationalize the shared competence over the IBS among the States, the Federal District, and the Municipalities, concentrating functions related to administrative coordination, tax collection, revenue allocation, and administrative tax litigation. The research seeks to answer whether the creation and regulation of the CGIBS raise issues of unconstitutionality in light of the federal pact, especially considering the entrenchment of the federative form of State as a constitutional clause under Article 60, §4º, I, of the Brazilian Constitution. To do so, the dissertation develops its analysis on three levels: first, the constitutional creation of the Committee; second, the abstract regulation introduced by Complementary Laws nº 214/2025 and nº 227/2026; and third, the concrete interpretation and operation of the CGIBS and the federative entities. The study adopts a qualitative methodology, based on normative, doctrinal, and case-law analysis, grounded on theoretical frameworks of federalism, fiscal federalism, and cooperative federalism. Its central hypothesis is that the mere creation of the CGIBS does not, by itself, violate the federal pact; rather, it represents an institutional rearrangement aimed at improving tax efficiency and reducing intergovernmental conflicts. At an abstract level, the complementary laws regulating the Committee do not seem to be immediately unconstitutional either. However, depending on how these infra-constitutional rules are interpreted and how the Committee actually operates, deficits in representation and subnational autonomy may arise, potentially leading to a violation of the federal pact. The dissertation therefore seeks to provide theoretical and normative parameters for understanding the federative tensions generated by tax reform and for ensuring a constitutionally adequate operation of the CGIBS.