Nicoli, Ricardo Luiz2026-03-302026-03-302026OLIVEIRA, Fernando Borges Proto de. Tributação do invisível e constituição econômica: a inserção da cannabis na ordem econômica brasileira. Goiânia (GO), 2026. 121 f. Dissertação (Mestrado Profissional em Direito Constitucional Econômico) - Centro Universitário Alves Faria, 2026.http://repositorio.unialfa.com.br/handle/123456789/748This dissertation examines how regulating and taxing the cannabis production chain In brazil could raise revenue, placing the debate within economic constitutional law And fiscal justice. The study recognizes that the cannabis market, though Economically and socially significant, remains mostly invisible to the national tax System, operating informally in ways that undermine revenue, fair competition, and Effective public policies. The main objective of this research is to examine the Revenue potential of cannabis taxation in brazil and its alignment with constitutional Principles governing the economic order, especially fiscal justice, the ability-to-pay Principle, and the social function of economic activity. This study uses a qualitative, Exploratory, and descriptive methodology through bibliographic and documentary Review, analyzing national and foreign scholarship, brazilian legislation, pending bills, And international experiences, particularly from the united states and uruguay. The Findings indicate that regulating cannabis with a rational tax model could substantially Broaden brazil’s tax base, help formalize previously informal markets, and decrease Illegal activity. The research finds that such taxation, if anchored in fiscal justice and Economic efficiency, can increase public revenues without breaching constitutional Tax principles. Cannabis taxation thus offers a path for legal innovation, stronger Public finances, and greater economic and social integration under the democratic Rule of lawptTributaçãoCannabisJustiça fiscalOrdem econômica