A LEGALIDADE TRIBUTÁRIA E SUAS EXCEÇÕES NO SISTEMA BRASILEIRO: O DESAFIO DA EQUIDADE E OS HORIZONTES DA LCP 214/2025

Abstract

This study analyzes the principle of tax legality within the Brazilian constitutional system, with emphasis on its exceptions and the challenges arising from the tax reform introduced by Constitutional Amendment No. 132/2023 and regulated by Complementary Law No. 214/2025. The research is based on the understanding that legality is one of the main guarantees for taxpayers, limiting the State’s taxing power and ensuring legal certainty and predictability. In this context, the study investigates the extent to which constitutional flexibilizations affect this principle, especially in light of the creation of a consumption tax model inspired by the Value Added Tax (VAT). The methodology adopted is qualitative, with a deductive approach, based on bibliographic, legislative, and jurisprudential analysis, including precedents from the Brazilian Supreme Federal Court. The research also examines the relationship between legality, ability to pay, and tax equity, as well as mechanisms introduced by the reform to reduce regressivity, such as tax cashback. Furthermore, a comparative analysis is conducted with international models, particularly those adopted in Canada and India, in order to understand governance challenges in federal systems. The study concludes that, although the reform represents progress in simplifying and modernizing the tax system, its effectiveness will depend on federal coordination, legal certainty, and adherence to constitutional tax principles.