A influência de mecanismos internacionais sobre a reforma tributária brasileira e os critérios estabelecidos pela OCDE

Abstract

In seeking to understand how Brazil has adapted to international guidelines in light of Constitutional Amendment No. 132/2023, this study aims to identify the main challenges faced in aligning with global tax rules and standards, focusing on the country’s ongoing reform process. The research outlines the key international mechanisms that have influenced the normative construction of the Amendment. The general objective is to investigate the impacts of these international standards on Brazil’s emerging tax system, with emphasis on initiatives such as the BEPS Action Plan and the Common Reporting Standard (CRS). A qualitative approach was adopted, using the deductive method and indirect documentation techniques, supported by legal literature, international treaties, OECD reports, and applicable legislation. The study is structured around the presentation of OECD tax instruments, an overview of fiscal data exchange mechanisms, and the identification of points of convergence between these mechanisms and the Brazilian tax reform. The expected result is a critical analysis that contributes meaningfully to the academic debate surrounding the modernization of the Brazilian tax framework, aiming to promote effective tax justice, align with global best practices, and strengthen the State’s revenue-raising capacity. The work is also aligned with the Sustainable Development Goals (SDGs), particularly goals 8, 10, 16, and 17, by reflecting on the effects of the internationalization of Tax Law and its relation to fiscal sovereignty.