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This research conducts a critical analysis of the tax rate, as a quantitative component of the ICMS on the circulation of electricity in the RICMS/ES, considering the constitutional principles of selectivity and tax isonomy. It is intended to make syntactic but primordial considerations about the structure and logical components of the tax rule, as well as of the aforementioned principles, through a dialectical approach and an extensive bibliographical research. In the end, the study aims the provide an answer regarding the adequacy of the tax rate in this case to the principles mentioned and its constitutionality.

A (IN)CONSTITUCIONALIDADE DA ALÍQUOTA NA REGRA-MATRIZ DE INCIDÊNCIA TRIBUTÁRIA DO ICMS SOBRE A CIRCULAÇÃO DE ENERGIA ELÉTRICA NO RICMS/ES