Afonso, Túlio Tayano2025-04-072025-04-072025GAMA, Tiago Braga. As estratégias de cobrança tributária municipal e a dinâmica do princípio da ordem econômica da livre concorrência antes e pós reforma tributária, com abordagem no município de Rondonópolis. Goiânia (GO), 2025. 74 f Dissertação (Mestrado) - Programa de Pós-Graduação em Direito Constitucional Econômico, Centro Universitário Alves Faria (UNIALFA) Goiânia, 2025.http://repositorio.unialfa.com.br/handle/123456789/577This study examines municipal tax collection strategies and their relationship with the principle of free competition, focusing on the role of the Attorney General's Office of the Municipality of Rondonópolis. The dissertation investigates how unequal tax collection practices, the absence of specific regulations, and inefficiencies in revenue collection can impact the competitive environment, compromising taxpayer equality. It analyzes how local fiscal policies may favor certain economic agents to the detriment of others, directly influencing market dynamics. The dissertation also explores the recent decision of the Federal Supreme Court (Theme 1184), which mandates attempts at administrative resolution before initiating tax enforcement, aiming to reduce the impact of judicial collection on businesses and ensure greater predictability in the market. This measure strengthens the multi-door dispute resolution model. The research further addresses the changes introduced by the Tax Reform, evaluating its effects on municipal revenue collection and tax neutrality. The study highlights newly established constitutional principles, such as simplicity, transparency, and tax justice, and their potential to reshape how municipalities conduct tax collection. Additionally, it examines the creation of the IBS Management Committee and its influence on municipal revenue administration. Through a qualitative and documentary approach, the research investigates theoretical and regulatory foundations related to competition, economic order, and taxation. The analysis concludes that the lack of clear guidelines in tax collection can generate market distortions, affecting competitiveness and undermining economic agents' confidence in the tax system. The study suggests the need for greater regulation and transparency to ensure fair taxation that aligns with the principle of free competition, as well as enhanced cooperation between tax authorities and taxpayers.ptPrincípios constitucionais da ordem econômicaLivre ConcorrênciaArrecadação TributáriaMunicípio de Rondonópolis