Os impactos da lei complementar no 194/2022 na arrecadação do estado de Alagoas e a importância do apoio científico na produção legislativa tributária

Abstract

The Complementary Law nº 194/2022 limited the institution of aliquots over the ICMS which taxes the fuels, electricity, communications and transportations. The current work, by reviewing the literature and analyzing data, aimed to understand the impacts of that Legislation in the tax collection of the State of Alagoas. The efforts are justified when considering that, being Brazil a fiscal, social and federative state, federal legal tax policies that bring impact on the finances of the state need to be a fruit of a matured and scientific based decision, treated by the legislator from the good faith principle, by which the quick changes of posture are not tolerated. It was concluded that, indeed, there were significant impacts in the Alagoas’ treasury. Besides that, it was verified that the Complementary Law in focus was approved in a way too short period, with immediate validity, and it was not based on profound studies, but superficial forecasts, which did not consider the individuality of the states. Afterwards, The Legal Impact Analysis was treated as a great instrument to the scientific support in legal policy, specially in the tax laws. At last, in the comparison between the treatment given to the subject by the STF (in the judgment of the 745 Theme) and by the legislative (in the edition of the Complementary Law nº 194/2022), it was shown that the judicial decision was good faith based, by modulating the effects to 2024, while the legislative decision did not consider the good faith as guiding of the policy measure.