Carvalho, Ermínio José AraújoLucena, Thaís Sousa2025-08-182025-08-182025-07-02LUCENA, Thaís Sousa. Tributos sobre o consumo na perspectiva estadual: análise comparativa de aspectos legais da tributação antes e após a reforma tributária objeto da Emenda Constitucional nº 132/2023. Orientador: Ermínio José Araújo de Carvalho. 2025. 39f. Monografia (Graduação) - Curso de Ciências Contábeis, Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2025.https://repositorio.ufrn.br/handle/123456789/65181The taxation of goods and services consumption is a key pillar of public revenue in Brazil, implemented through the ICMS (Tax on the Circulation of Goods and Services and on Interstate and Intermunicipal Transportation and Communication Services) at the state level. However, its complex and fragmented structure, marked by federative conflicts, led to the Tax Reform established by Constitutional Amendment No. 132/2023, which provides for the replacement of the ICMS with the Goods and Services Tax (IBS), a unified tax under shared jurisdiction among the States, Federal District, and Municipalities. In this context, the present study aims to identify the main changes introduced by the legislation by comparing the essential aspects of the IBS and the ICMS. The methodology was based on documentary research and qualitative analysis, structured around the five criteria of the Tax Incidence Matrix Rule: material, spatial, temporal, personal, and quantitative. Based on these aspects, significant differences were identified between the ICMS and the IBS, notably the broader scope of incidence, the exclusion of the IBS amount from its own tax base, and the shift in the focus of taxation from origin to destination, which will significantly impact revenue distribution among the federative entities. In general, the results indicate that the IBS represents an advancement over the ICMS, offering greater legislative uniformity and simplifying taxation; increased transparency in the tax base; broader incidence scope to eliminate jurisdictional conflicts between States and Municipalities; and allocation of tax revenues to the place of destination, which will reduce fiscal competition among States through tax incentives. This research concludes that the implementation of the IBS tends to promote a simpler, more transparent, and fairer model of consumption taxation.pt-BRAttribution 3.0 Brazilhttp://creativecommons.org/licenses/by/3.0/br/Contabilidade tributáriaReforma TributáriaImposto sobre Bens e Serviços (IBS)Imposto sobre Circulação de Mercadorias e Serviços (ICMS)Regra Matriz de Incidência Tributária.bachelorThesisCIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS