Análise de aspectos estruturais da reforma tributária na perspectiva da proteção de dados

Abstract

This dissertation analyzes the Tax Reform (Emenda Constitucional nº 132/2023 and Lei Complementar nº 214/2025) regarding the taxation of the digital economy and its implications for the fundamental right to data protection. Given the criticisms directed at the Brazilian tax system, especially its inability to keep pace with the dematerialized virtual world, the Tax Reform aimed to correct the consumption taxation model. In this context, among the main changes, the replacement of ICMS, ISS, PIS, COFINS, and IPI taxes with the Tax on Goods and Services (IBS), the Contribution on Goods and Services (CBS), and the Selective Tax is foreseen. This change in the tax system is characterized by the adoption of a broad tax base, destination-based taxation, differentiated regimes, a single online portal for all federative entities, an integrated electronic tax document, a split payment mechanism, cashback, and intensive use of personal data. Given this scenario, the following problem was addressed: does the Tax Reform foreseen in Emenda Constitucional nº 132/2023 and Lei Complementar nº 214/2025 respect the protection of taxpayers' data? Based on the analysis of the constitutional and legal provisions of the Reform, the general objective is to analyze the tax reform from the perspective of data protection in strengthening the promotion of the digital Welfare State. The specific objectives, aimed at achieving the aforementioned general objective of the dissertation, were established as follows: (i) to address the digital Welfare State and its relationship with data protection; (ii) to select structural aspects of the Tax Reform in the digital economy related to data protection; and (iii) to analyze the structural aspects of the Tax Reform in the digital economy related to data protection that strengthen the digital Welfare State. The methodology employed to achieve the objectives was an analysis of the text of Emenda Constitucional nº 132/2023 and Lei Complementar nº 214/2025, with the aim of identifying constitutional and legal provisions that, directly or indirectly, had the potential to impact data protection. In addition, an exploratory bibliographic search was conducted on periodical portals and the search engines “Google Scholar” and “SciELO Brazil” using keywords. The articles found were selected for their relevance and up-to-dateness in addressing information about the Tax Reform and its relationship with data protection. Based on the methodology adopted, some aspects were found to be structural and related to data protection/tax secrecy, namely: the duty of transparency of the public tax administration and data protection; digitization of taxation; “datafication”; automation of collection through algorithms, split payment, and the use of the Single Registry (CadÚnico) to operationalize cashback (tax refunds). This dissertation examines the use of artificial intelligence in tax collection and its repercussions on liability for noncompliance with data protection. The hypothesis guiding this dissertation was: the tax reform through Emenda Constitucional nº 132/2023 and Lei Complementar nº 214/2025 respects the fundamental right to data protection of taxpayers from the implementation of the new tax system in Brazil.