Column explains Brazil's indirect tax reform that replaces multiple taxes with a dual VAT model, aiming to simplify the tax system.
In this Column, the author explains that Brazil’s indirect tax reform replaces a fragmented and outdated system of multiple federal, state and municipal consumption taxes with a dual VAT model consisting of the CBS (federal tax) and IBS (subnational tax), aiming to simplify and modernize the system.
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FranciscoJavier Sánchez Gallardo (2026) studied this question.
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