The crises of the national tax system in the Federal Constitution of 1988

Abstract

This paper addresses the main aspects of the crisis in the national tax system that took place after the promulgation of the Constitution in 1988, resolves central issues such as fiscal imbalances between federal entities in the three areas and is based on the recent history of Brazilian taxation. In addition to assessing the quality of our taxation, it also includes the social contribution regime and the consequences for the tax economy.We analyzed the main characteristics of our tax burden, the level of which is inconsistent with our national development model, with a focus on the consequences of the well-known fiscal war on federal entities. The title's ICMS is exempt from investment incentives in their respective national territories and has disastrous consequences for their budgets; to do so, seek data and citations from authors, public institutions and renowned institutions of tax and constitutional law. The foundations for the current work and provided central measures to solve these problems. To solve all the problems that afflict our legal system, it must be adopted in tax reforms.