Reflections of Tax Reform on Financing and Fiscal Balance

The book investigates the impacts of the Brazilian Tax Reform (EC n. 132/2023) on tax collection and fiscal balance in the municipalities of Rio Grande do Sul, based on the perceptions of public accountants. Using the Diffusion of Innovation Theory as a reference, the study reveals that although the reform promises tax modernization and simplification, concerns persist about its complexity, compatibility with local reality and lack of experimentation. The methodology involved document analysis and semi-structured interviews with accountants, whose perceptions were categorized into the attributes of Rogers' theory. The results show a fear of losing municipal fiscal autonomy and indicate the need for careful regulation and adaptation strategies to ensure an effective and equitable transition.