A TRIBUTAÇÃO COMO INSTRUMENTO DE DESENVOLVIMENTO DE CIDADES INTELIGENTES:

The present study aims to analyze, based on the Tax Reform, taxation as a tool for the development of smart cities. Therefore, the methods of inductive approach, comparative procedure and systematic interpretation were used. Tax Reform in Brazil is seen as fundamental to structuring and developing smart cities, seeking to implement fundamental rights in the face of contemporary challenges. Despite criticisms related to federalism, increased taxes on services and tax complexity, the reform is perceived as an opportunity to modernize the National Tax System, transforming taxation into a significant instrument for the advancement of smart cities. The creation of four new taxes (IBS, CBS, IS and CPPS) is considered a crucial step to simplify the system, reduce compliance costs and position Brazil as a reference in smart urban development. IBS and CBS stand out for clarifying the distinction between service and merchandise, providing greater legal certainty. The reduction of tax rates in essential sectors, such as health, education and mobility, encourages investments in these areas, while the creation of the Federative Council to manage the IBS nationally is seen as effective in promoting tax policies for smart cities. In short, the Tax Reform represents a change of mentality in the system, making taxation an effective development instrument aligned with constitutional principles, contributing to the reduction of social and regional inequalities and consolidating the dignity of the human person.