CONSTITUTIONAL PRINCIPLES INTRODUCED BY THE TAX REFORM: AHUMANIZED APPROACH

Abstract

The Brazilian tax reform introduced by Constitutional Amendment No. 132 of 2023 represents one
of the most significant recent transformations in the national tax system, particularly regarding the
reorganization of consumption taxation and the incorporation of new constitutional principles
guiding fiscal activity. In this context, the present study aims to analyze the constitutional principles
introduced by the Brazilian tax reform, considering a humanized approach to taxation and its
institutional, economic, and social impacts. To achieve this objective, a qualitative research design
was adopted, based on a bibliographic review of recent scientific articles addressing tax reform,
constitutional tax principles, and the restructuring of the fiscal system. The results indicate that the
reform seeks to simplify the tax structure, reduce distortions arising from tax cascading, and
strengthen principles such as simplicity, transparency, and tax neutrality. It is also observed that the
reorganization of consumption taxation may contribute to greater legal certainty, administrative
efficiency, and improvements in the economic environment. It is concluded that the Brazilian tax
reform represents a process of institutional reconfiguration of the fiscal system, in which the
incorporation of new constitutional principles points toward the development of a more rational,
transparent, and socially oriented tax model.