Limites da reforma tributária na promoção da justiça fiscal no Brasil: análise da eficácia da EC nº 132/2023 e das Leis Complementares nº 214/2025 e nº 227/2026

Abstract

This research analyzes the limits of the Tax Reform in promoting fiscal justice in Brazil, focusing on the changes introduced by Constitutional Amendment No. 132/2023 and Supplementary Laws No. 214/2025 and No. 227/2026. It begins with the premise that the Brazilian tax system has historically been characterized by a predominance of consumption- based taxation—a factor that contributes to the regressivity of the tax burden and hinders the realization of the principles of ability to pay and fiscal justice. The study aims to examine the key changes brought about by the reform, evaluate the mechanisms established to mitigate the regressive effects of indirect taxation, and determine whether these measures are sufficient to foster a more equitable distribution of the tax burden. A deductive method is employed, utilizing bibliographic and documentary research that analyzes the Federal Constitution, sub- constitutional legislation, specialized legal doctrine, case law, and institutional documents and reports—including studies by the Institute for Applied Economic Research (IPEA), the National Treasury, and the Center for Fiscal Citizenship (CCiF). The results demonstrate that the reform represents a significant step forward by simplifying consumption taxation and introducing mechanisms such as the Dual VAT, tax cashback, the National Basic Food Basket, mandatory progressivity for the ITCMD (Inheritance and Donation Tax), and changes to the application of the IPVA (Motor Vehicle Property Tax). However, the study concludes that while these measures reduce some of the tax system's regressive effects, they do not substantially alter the concentration of revenue collection on consumption; thus, strengthening taxation on income and wealth remains necessary for the effective promotion of fiscal justice.