Perspectives and Federative Impacts of the Brazilian Tax Reform

This work, coordinated by the trio of authors Diogo Ricardo Martins Balestra, Luane Flores Chuquel and Camila Souza da Costa, is an analytical examination of Constitutional Amendment 132/2023, the inaugural milestone of the Brazilian Tax Reform. Under the rigor of the logical-semantic and comparative method, the authors deconstruct the new paradigm of Dual VAT - materialized in IBS and CBS -, scrutinizing the implications of the transition to the principle of destination and full non-cumulativeness. The scientific research transcends normative exegesis by diagnosing the "pathologies" of the National Tax System, such as structural regressivity and endemic litigation, proposing solutions based on legal certainty and social justice. With an approach that integrates classical doctrine with applied economics studies, this book is an indispensable tool for judges, lawyers and academics seeking to understand the new architecture of fiscal federalism and the governance challenges of the Management Committee. It is a cutting-edge scientific contribution, essential for unraveling the complexities that define the future of taxation and development in Brazil.