SIMPLICIDADE E TRANSPARÊNCIA COMO DESAFIOS DO PÓS-REFORMA TRIBUTÁRIA DE 2023

Authors

DOI:

https://doi.org/10.21783/rei.v11i2.920

Keywords:

Simplicidade tributária, Transparência tributária, Segurança jurídica, Reforma Tributária

Abstract

This article aims to study the principles of tax simplicity and transparency. With the enactment of Constitutional Amendment nº 132/2023, these principles were expressly established as being mandatory for the National Tax System. The present research questions whether these principles were observed in the first regulatory test of the Tax Reform: Complementary Law nº 214/2025, through which the Tax on Goods and Services (TGS), the Contribution on Goods and Services (CGS) and Selective Taxes (ST) were instituted and regulated. The objectives are to describe the concepts, elements and foundations of these principles, highlight legal certainty as an element of their axiological symbiosis and critically evaluate, under theses premises, Complementary Law nº 214/2025. The methodology used was the bibliographic review. The conclusion is that the Complementary Law does not offer a good first impression regard compliance with the principles of tax simplicity and transparency.

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Author Biographies

Carlos Alexandre de Azevedo Campos, UERJ - Universidade do Estado do Rio de Janeiro

Doutor e Mestre em Direito Público pela UERJ. Professor Associado da UERJ. Coordenador e Professor do Curso de Direito do ISECENSA. Ex-Assessor de Ministro do STF. Advogado.

Matheus de Freitas Batista Moitinho Alves, UERJ - Universidade do Estado do Rio de Janeiro

Mestre em Finanças Públicas, Tributação e Desenvolvimento pela UERJ. Advogado.

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Published

2025-05-03

How to Cite

Campos, C. A. de A., & Alves, M. de F. B. M. (2025). SIMPLICIDADE E TRANSPARÊNCIA COMO DESAFIOS DO PÓS-REFORMA TRIBUTÁRIA DE 2023. JOURNAL OF INSTITUTIONAL STUDIES, 11(2), 512–531. https://doi.org/10.21783/rei.v11i2.920

Issue

Vol. 11 No. 2 (2025)

Section

Dossier

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Copyright (c) 2025 Carlos Alexandre de Azevedo Campos, Matheus de Freitas Batista Moitinho Alves

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