Impactos da nova reforma tributária brasileira na gestão e no planejamento tributário das MPE’s: um estudo aplicado à empresa Bruto Suplementos

Abstract

The Brazilian tax system has historically been marked by high regulatory complexity, a multiplicity of taxes, and constant legislative changes, factors that make it difficult to comply with tax obligations, especially for micro and small businesses. In this context, the tax reform established by Constitutional Amendment No. 132/2023 and regulated by Complementary Law No. 214/2025 represents one of the main transformations in the consumption tax model in Brazil, with the creation of a dual Value-Added Tax, composed of the Contribution on Goods and Services and the Tax on Goods and Services, in addition to the Selective Tax. In light of this, this research aims to analyze the impacts of the new Brazilian tax reform on the management and tax planning of the company Bruto Suplementos. The study seeks to present the main aspects of the reform, identify the changes made in consumption taxation, and describe their possible effects on the ro Management and tax routines of the analyzed company. The research is justified by the economic and social relevance of micro and small businesses and by the need to understand the challenges and opportunities arising from the new tax system. Regarding the methodology, a qualitative approach is adopted, with bibliographic procedures and field research, through the analysis of regulations, books, scientific articles, technical publications, observations, and information collected from the studied company. It is expected that the work will help expand understanding of the effects of tax reform on micro and small businesses, highlighting the importance of tax planning, accounting organization, and managerial adaptation in the face of legal changes.