TAX REFORM: ANALYSIS OF THE MAIN ASPECTS OF TAX CHANGES WITH THE ADVENT OF COMPLEMENTARY LAW NO. 214/2015

Abstract

The article addresses the main aspects of tax changes in Brazil with the enactment of Complementary Law No. 214, of 2015, which brought significant changes to the national tax system. The 2015 tax reform, by amending provisions of the previous legislation, sought to simplify and modernize the tax collection process, in addition to providing greater tax justice. Among the most relevant points, are the revision of the rules for calculating the Tax on the Circulation of Goods and Services (ICMS), with the introduction of the tax substitution regime, and the change in the calculation basis of some taxes, aiming to reduce distortions and increase collection efficiency, stands out. The analysis also includes the implications of this reform for taxpayers and the public administration, considering both the advances and the challenges that arise with the implementation of the changes proposed by Complementary Law No. 214/2015. The conclusion of the study emphasizes that, despite the advances in the simplification process and greater uniformity in tax rules, the transition to the new system requires a period of adaptation, in addition to investments in training and new technologies so that the positive effects are fully achieved.