Policy analysis demonstrates the central operational role of the management committee in consumption tax reform, highlighting the necessity of multi-level administrative coordination.
Brazil’s new consumption tax depends as much on administrative design as on constitutional reform. Indeed, the tax on goods and services (imposto sobre bens e serviços, IBS) does not merely replace former taxes; it requires a permanent institutional framework capable of coordinating regulation, registration, invoicing, collection, payment, compliance, and dispute resolution across different levels of government. In that architecture, the IBS Management Committee (CGIBS), having received integrated functions in regulation, collection, revenue allocation, and administrative adjudication, is not a secondary institution but the operational centre of the new model. In this article, the author examines the crucial administrative dimension of the Brazilian VAT reform.
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FlávioCésar Mendes de Oliveira (2026) studied this question.
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