Implicações da EC 132/23 nos âmbitos federativo e social

This article analyzes the implications of Constitutional Amendment 132/23 on the federal pact and social rights in Brazil, considering its repercussions on revenue collection and the financing of essential public policies. The tax reform introduced by the amendment aims to simplify the taxation of consumption by eliminating taxes such as ICMS, ISS, PIS, and COFINS and establishing new taxes on goods and services. However, the centralization of revenue collection and redistribution raises concerns about the financial autonomy of federal entities and the impact on the government's ability to maintain investments in areas such as health, education, and social security. Additionally, the creation of compensation mechanisms, such as the National Regional Development Fund and the cashback system, is discussed as a way to mitigate the effects on lower-income taxpayers. This study provides a critical analysis of the challenges, benefits, and potential consequences of this structural change in the Brazilian taxsystem, highlighting the need for a balance between revenue collection, fiscal justice, and the financing of social policies.