Reforma tributária no Brasil – Breve histórico desde a Emenda Constitucional n. 18/1965 até a Emenda Constitucional n. 32/2023, e prognóstico a respeito do contencioso judicial pós-reforma de 2023

Abstract

This study aims to outline a brief history of tax reform in Brazil, from Constitutional
Amendment No. 18/1965, enacted under the aegis of the 1946 Federal
Constitution, through the two main currents that were presented to the members
of the National Constituent Assembly established by Constitutional Amendment
No. 26/1985, the most radical current and the most conservative current, followed
by Proposed Amendments to the Constitution No. 45/2019 and 110/2019, until
the enactment of Constitutional Amendment No. 32/2023, which carried out,
approximately 35 years after the enactment of the 1988 Constitution, tax reform
in Brazil, bringing innovations, some of which were presented to the Brazilian
Nation in the Constituent Assembly inaugurated in 1987, such as the principle of
taxation at destination. Finally, we intend to make some predictions about legal
disputes based on the text of the 2023 Tax Reform, especially in relation to the
Goods and Services Tax Management Committee – IBS.