Desafios da autonomia federativa dos entes subnacionais: análise da lei complementar 194/2022 e os impactos nas competências tributárias dos estados diante da redução da alíquota do ICMS sobre combustíveis, energia elétrica, comunicação e transporte coletivo

Abstract

This dissertation analyzed the challenges of the federal autonomy of subnational entities in light of the Complementary Law 194/2022, which established the reduction of the ICMS quota on fuels, electricity, communication and public transport. The said law raises important questions about the impact on the tax competence of the States, which traditionally have the prerogative to legislate on their own tax rates. The reduction of ICMS quotas, while aimed at promoting social justice and reducing the tax burden on essential goods, poses significant challenges to the fiscal sustainability of States. The decline in collection compromises the ability of federal entities to finance essential public services, generating tensions in the Federal Compact, which ensures the autonomy of states and municipalities. In addition, the analysis highlights that the imposition of limits on the ability of states to determine their own quotas can be interpreted as a violation of the principle of tax autonomy, challenging the balance of powers between the different levels of government. Supplementary Law 194/2022 highlighted the need for an indepth debate on the autonomy of subnational entities, the limits of federal intervention in tax matters and the implications of reducing ICMS quotas for the financial health of States, highlighting the complexity of the relationship between tax collection and social policies.