The Need to Define a Tax System Which is Adequate to Constitucional Principles

for a Tax Reform that meets the Burden Sharing

Abstract

The main purpose of this article is to present, as a contribution to the debate that is now (re)initiating, the need to define a tax system appropriate to the principles enshrined in the constitutional order, especially at the current moment of deliberation of reform proposals already mature and with the possibility of being finally effected by the National Congress. Through the historical investigation of federalism and the analysis of the legal-normative content of the federative principle as a stone clause in the Federal Constitution of 1988, the comparison between the most mature tax reform proposals under discussion – PECs n. 45/2019 and n. 110/2019 – and the necessary respect for burden sharing is carried out.