A guerra fiscal praticada pelos estados federados e o pacto federativo nacional

Abstract

Much has been discussed in Brazil on the supposed need to end the “fiscal wars” among the states of the federation. In this context, and considering that reducing social inequalities is one of the objectives of the Federative Republic of Brazil, we understand that fiscal war is not totally harmful to the country, due to the need for the federated states, through the concession of tax benefits, to seek to attract investment and thus development for its people, respecting, above all, their natural vocations because of its location, climate, natural resources, among other factors, in order to reduce the huge economic and social differences among the richest and poorest states of Brazil. What is urgent for our federation is that the granting of such benefits be regulated by CONFAZ, not requiring unanimity among States, but upon the approval of two thirds of the federated units and one third of the federated units of each of the five regions of the country, similar to that contained in Art. 2 of Complementary Law 160/2017, thus respecting most states and ensuring minimum representation of the regions of the federation.