A Reforma Tributária do Consumo sob o olhar contábil: Uma análise a partir da Teoria da Legitimidade

Abstract

The Consumption Tax Reform, instituted by Constitutional Amendment No. 132/2023 and regulated by Complementary Law No. 214/2025, inaugurated a new model of taxation on goods and services in Brazil, based on dual VAT (CBS and IBS). In view of the relevance of accountants as central agents in the interpretation and application of tax rules, this study aimed to analyze how these professionals perceive the legitimacy of the reform in the light of the Theory of Legitimacy under the normative focus of Franck (1990). The research adopted a qualitative approach of an interpretative nature, using semi-structured interviews with accountants working in the tax area. The data were analyzed using the content analysis technique, with categories defined a priori corresponding to the four attributes of normative legitimacy: determination, coherence, adherence and symbolic validation. The results indicate that the perceived legitimacy is partial. Participants recognize the importance of the reform and the associated symbolic values, such as simplification, transparency, and tax justice, which contributes positively to the initial acceptance. However, weaknesses related to normative clarity, the complexity of the transition between systems, and the lack of full coherence in certain provisions reduce interpretative certainty in the short term. Adherence manifests itself more as a professional commitment than as spontaneous acceptance, being conditioned to the consolidation of complementary norms and the expectation of recognition of the premises of the reform in daily practice. The symbolic validation, although present, is mitigated by the perception of limited participation of the accounting class in the construction of the regulatory framework. It is concluded that the normative legitimacy of the reform depends on evolving factors, especially the improvement of complementary rules, the consistent operationalization of the CBS and the IBS, and the strengthening of the dialogue between the State, accounting professionals, and taxpayers. The findings contribute to the understanding of how normative attributes influence the acceptance of tax norms and offer practical subsidies for policymakers interested in the effectiveness and social acceptance of tax reforms.