A reforma tributária brasileira: simplificação do sistema por meio do iva dual (ibs e cbs) e a repartição de receitas no contexto da autonomia dos entes federativos

This research analyzes the recent Tax Reform in Brazil, instituted by Constitutional Amendment No. 132/2023 and Complementary Law No. 214/2025, focusing on the creation of the dual VAT, composed of the Tax on Goods and Services (IBS) and the Contribution on Goods and Services (CBS). The study seeks to understand how these normative innovations aim to simplify the complex national tax system, currently marked by high bureaucracy and multiple regulations, especially in the field of consumption and income taxes. The article also discusses the autonomy of the federated entities (Union, States and Municipalities) in the administration, legislation and tax collection, and analyzes the new dynamics of revenue distribution in the federative context. The research adopts a qualitative, bibliographic methodology, based on official documents and recent specialized literature.