REFORMA TRIBUTARIA SOBRE EL CONSUMO EN BRASIL: UN ANÁLISIS COMPARADO ENTRE LOS MODELOS DE CANADÁ E INDIA Y LOS DESAFÍOS DEL CE 132/2023
DOI:
https://doi.org/10.56238/revgeov17n3-074Palabras clave:
Reforma Tributaria, Doble IVA, Federalismo Fiscal, Derecho Comparado, Enmienda Constitucional 132/2023Resumen
Esta investigación analiza la adopción del Impuesto Dual al Valor Agregado (IVA) en Brasil, establecido por la Enmienda Constitucional nº 132/2023, en una perspectiva comparada con los modelos de Canadá e India. La importancia del tema radica en la urgencia imperativa de superar cuatro décadas de guerra fiscal y acumulatividad oculta, desbloqueando el crecimiento económico nacional a través de un sistema alineado con las mejores prácticas globales. Metodológicamente, el análisis adopta un enfoque exploratorio y cualitativo, basado en una rigurosa revisión bibliográfica y documental desde la perspectiva del derecho comparado y las finanzas públicas. La investigación analiza la flexibilidad pragmática canadiense y la unificación tecnológica india, proyectando sus logros y fracasos en la compleja realidad brasileña. Se concluye que el éxito del IVA Dual Patrio dependerá fundamentalmente del rechazo perentorio de la fragmentación política de las tarifas, de la eficacia del Comité Directivo interfederativo para pacificar rápidamente las disputas, de la garantía constitucional de fondos compensatorios robustos y de la innovación en la recaudación algorítmica vía Pago Dividido. El federalismo fiscal brasileño emerge así equipado con tecnología y cooperación para operar un sistema tributario sin precedentes, superando nuestras distorsiones históricas.
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