A REFORMA TRIBUTÁRIA E OS NOVOS PRINCÍPIOS: UMA ANÁLISE DAS LIMITAÇÕES CONSTITUCIONAIS DO PODER DE TRIBUTAR

Abstract

The research deals with the introduction of new tax principles within the scope of the National Tax System, which were inserted through Constitutional Amendment 132/2023, in article 145, § 3° of the Federal Constitution of 1988. However, it is clear that the constituent legislator did not pay attention to foreseeing the practical applicability of these principles in the legal system, thus allowing different interpretations and questions, causing uncertainties in the legal-tax scope. In fact, the objective of this article is to explore the applicability and possible effects of the new precepts in the legal-tax relationship and what their results will be in the real world, and also, how these will directly correlate with the implicit “principles” present in the Constitution. In this aspect, the principles of simplicity, transparency, tax justice, cooperation and environmental protection are analyzed, in order to facilitate and optimize public tax administration, as well as, allow the fulfillment of obligations by the taxpayer. Therefore, the introduction of new tax principles through EC 132/2023 represents a significant advance in the improvement of the National Tax System. Although the implementation of these precepts depends on future regulations and legislative clarity, the expected impact of this “reform” is that the tax system becomes more efficient and fair. To prepare this article, an exploratory and bibliographical approach was adopted. Thus, the work results from a bibliographical research, using sources such as books, scientific articles and websites.