TAX AUTHORITY AFTER THE REFORM: NEW CONSTITUTIONAL DESIGN

Abstract

The consumption tax reform introduced by Constitutional Amendment No. 132/2023 and subsequently regulated by Complementary Laws No. 214/2025 and No. 227/2026 significantly reshaped the constitutional framework governing the allocation and exercise of taxing powers in Brazil. This article analyzes the redesign of taxing authority resulting from the reform, with particular attention to its impacts on fiscal federalism and on the shared governance mechanisms established for the administration of the Tax on Goods and Services (IBS). The study proceeds from the hypothesis that the new system reflects a cooperative form of exercising taxing powers, in which the autonomy of federal entities coexists with administrative powers exercised in an integrated manner, particularly through the IBS Management Committee (CGIBS). The research adopts a legal-dogmatic approach, based on a systematic analysis of the constitutional text, the complementary legislation regulating the reform, and specialized scholarship on tax law and fiscal federalism. The study concludes that the new framework seeks to reconcile regulatory uniformity, administrative efficiency, and the preservation of federal autonomy, while also raising challenges concerning the allocation of powers among federal entities, interfederative governance, legal certainty, and judicial review of acts performed within the new tax system.