THE TAX REFORM AND ITS PRACTICAL INFLUENCE ON PRIVATE PENSION PLANS WITH A VIEW TO LEGAL SECURITY

Abstract

The Brazilian tax reform is a prominent topic in the current economic scenario, with direct impacts on private pension plans, which are essential for long-term financial planning. This article analyzes how the proposed changes affect the legal security of these investments, addressing key tax principles such as legality, anteriority, and contributory capacity. The methodology included a bibliographic review and legislative analysis, focusing on the effects of these changes on the attractiveness and viability of private pension plans. The results indicate that, despite the goal of promoting fiscal efficiency and transparency, the reform may create legal uncertainties, undermining investor confidence and complicating long-term planning. It is concluded that caution is needed in implementing these changes to ensure the predictability and security that contributors expect when investing in private pensions.