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RESUMO: A “competicao interjurisdicional”, conhecida no Brasil tambem como “guerra fiscal”,consiste numa questao cuja complexidade guarda nuances federativas, fiscais, historicas, politicas, e regionais. O esforco para sanar tais conflitos vem se desdobrando por meio das tentativas de implementacao de uma reforma tributaria voltada para a uniformizacao da legislacao do ICMS. Propoe-se o deslocamento da incidencia tributaria interestadual para o momento e o local do consumo. O trabalho objetiva investigar os determinantes conjunturais dessa matriz espaco-temporal, identificando os tracos concretos do novo arranjo. Faz-se uma abordagem critica dos seus formatos organizativo-institucionais - tidos como “adequados” ao contexto do Estado contemporâneo -, mediante a identificacao de algumas das suas contradicoes.Alem de contribuir para o debate na literatura sobre o tema, o texto traz subsidio busca subsidiar a potencial orientacao e aplicacao das politicas publicas na area. PALAVRAS-CHAVE: espaco-tempo; estado; federalismo; ICMS; tributacao  ABSTRACT: The “interjurisdictional competition”, also known in Brazil as “tax war”, is an issue which complexity has federative, fiscal, historical, political, and regional nuances. The efforts to remedy such conflicts have been focusing on attempts to pass a tax reform to consolidate state’s value-added taxes (ICMS) laws. They propose to shift the interstate tax incidence to the time and place of consumption. This paper aims to investigate the conjunctural determinants of this space-time matrix, by identifying the concrete features of this new order. Through a critical review of the organizational and institutional formats – considered as “adequate” for the context of modern state – by identifying contradictions. In addition, to subsidize the debate in the literature about the subject, the text seeks to subsidize the orientation and application of public policies in the area. KEYWORDS: space-time; state; federalism; ICMS; taxation

GEOPOLÍTICA TRIBUTÁRIA:A APROPRIAÇÃO HISTÓRICO-SOCIAL DO ESPAÇO E O IMPOSTO SOBRE O VALOR ADICIONADO