THE IMPACTS OF THE BRAZILIAN TAX REFORM ON THE PERFORMANCE OF ACCOUNTING PROFESSIONALS: A LITERATURE REVIEW

Abstract

The Brazilian tax reform promotes a profound restructuring of the consumption tax system by replacing traditional taxes with a value-added model, aiming to enhance simplicity, transparency, and economic efficiency. In this context, this study aimed to analyze, through a literature review, the impacts of this reform on the work of accounting professionals. The findings indicate that the changes directly affect tax calculation processes, requiring greater control of information and adaptation to new fiscal rules. In addition, there is an increased need for technological adaptation, including the use of integrated systems and digital tools, as well as an expansion of the accountant’s strategic role within organizations. It was also observed that tax planning tends to become more analytical and less focused on exploiting regulatory gaps. It is concluded that, although the reform presents challenges during the transition period, it also offers significant opportunities for the enhancement of the accounting profession, requiring professionals to adopt a more strategic, multidisciplinary, and adaptive approach aligned with the new economic environment.