A VIABILIDADE DA NEUTRALIDADE TRIBUTÁRIA DIANTE DA LEI COMPLEMENTAR Nº 214/2025

Abstract

The principle of tax neutrality aims to prevent taxation from interfering with taxpayers’ economic decisions, thereby avoiding distortions in market functioning and the choices made by economic agents. This study aims to answer the following research question: to what extent can tax neutrality be effectively implemented in Brazil, considering the specificities of a continental country and the exceptions established in Complementary Law No. 214/2025? To this end, the constitutional foundations of tax neutrality, the limits and impacts of reductions and special regimes provided in Complementary Law No. 214/2025, and the practical challenges to the effectiveness of neutrality in light of regional inequalities and the Brazilian federative complexity are investigated. The research adopts a qualitative, bibliographic, and documental approach, classified as pure in terms of results and descriptive regarding its objectives. It is concluded that tax neutrality represents an advance capable of bringing a more rational and efficient tax system. However, Brazil’s regional inequalities require the adoption of mechanisms that relativize it to guarantee social justice and federative balance, which limits its full application. Thus, neutrality should be understood as a guiding principle that, although fundamental, needs to be reconciled with other constitutional directives.