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Publius (1787). The Federalist: A Collection of Essays, Written in Favour of the New Constitution, as Agreed upon by the Federal Convention, September 17, 1787.

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• TITLE: Shared Competence: An Analysis and Reinterpretation of the New Model for the Distribution of Tax Competence in the Constitution of Brazil Considering Constitutional Amendment No. 132/2023

  AUTHORS: Eduardo Müller Gomes

  KEYWORDS: Constitutional Law, Tax Law, Federative Structure, Shared Competence, Tax Autonomy, Practical Effects, Constitutional Amendment No. 132/2023

  JOURNAL NAME: Beijing Law Review, Vol.16 No.4, December 12, 2025

  ABSTRACT: This paper examines the shared competence of states, the Federal District, and municipalities, as established by Constitutional Amendment No. 132/2023, through the lens of its practical effects. Using analytical and dialectical methods, the study analyzes the changes to the federative structure and to legislative and tax autonomy brought about by the reform, clarifying their procedural implications and highlighting that the reform centralizes federal power and is expected to significantly increase judicial litigation.