---
title: "Tax Reform Fundamentals — VMAHUB Blog"
description: "Tax Reform Fundamentals on the VMAHUB Blog. 7 analyses published by Vivian Sampaio."
canonical: "https://vmahub.com/en/blog/categoria/fundamentos-da-reforma"
language: "en"
source: "VMAHUB"
---

[Home](https://vmahub.com/en) / [Blog](https://vmahub.com/en/blog) / Category / Tax Reform Fundamentals Category

# Tax Reform Fundamentals

7 analyses in this category on the Tax Reform and strategy, by Vivian Sampaio.

Category

## Articles in Tax Reform Fundamentals .

[← Back to the Blog](https://vmahub.com/en/blog)

[ ![Cover image for the article Tax Reform: What Changed in the Constitution with Amendment 132/2023](https://vmahub.com/assets/img/posts/blog/emenda-constitucional-132.webp) ](https://vmahub.com/en/blog/emenda-constitucional-132) Tax Reform Fundamentals

### Tax Reform: What Changed in the Constitution with Amendment 132/2023

EC 132/2023: what changed in the Constitution with the tax reform. Affected articles and legal grounds for tax attorneys.

May 20, 2026 · Tax attorney

[Read analysis](https://vmahub.com/en/blog/emenda-constitucional-132)

[ ![Cover image for the article Tax Reform Glossary: 30 Essential Terms Explained (VAT, CBS, IBS, IS, Split)](https://vmahub.com/assets/img/posts/blog/glossario-reforma-tributaria.webp) ](https://vmahub.com/en/blog/glossario-reforma-tributaria) Tax Reform Fundamentals

### Tax Reform Glossary: 30 Essential Terms Explained (VAT, CBS, IBS, IS, Split)

A complete tax reform glossary with 30 essential terms explained: VAT, CBS, IBS, Split Payment, Cashback, Selective Tax and more.

May 20, 2026 · Partner accountant

[Read analysis](https://vmahub.com/en/blog/glossario-reforma-tributaria)

[ ![Cover image for the article What Is VAT? How the Value-Added Tax Works in Brazil's New System](https://vmahub.com/assets/img/posts/blog/o-que-e-iva-brasil.webp) ](https://vmahub.com/en/blog/o-que-e-iva-brasil) Tax Reform Fundamentals

### What Is VAT? How the Value-Added Tax Works in Brazil's New System

Understand what VAT is, how the value-added tax works in Brazil and how it replaces the current cumulative system. A practical guide.

May 20, 2026

[Read analysis](https://vmahub.com/en/blog/o-que-e-iva-brasil)

[ ![Cover image for the article 2026 Tax Reform: Complete Guide to LC 214/2025 for Businesses](https://vmahub.com/assets/img/posts/blog/reforma-tributaria-2026.webp) ](https://vmahub.com/en/blog/reforma-tributaria-2026) Tax Reform Fundamentals

### 2026 Tax Reform: Complete Guide to LC 214/2025 for Businesses

Understand everything about LC 214/2025 and how the 2026 tax reform affects businesses. A complete guide with the main changes and practical steps.

May 20, 2026 · SME owner

[Read analysis](https://vmahub.com/en/blog/reforma-tributaria-2026)

[ ![Cover image for the article Tax Reform: Base Rate, Total Rate and How It Will Be Calculated in Practice](https://vmahub.com/assets/img/posts/blog/reforma-tributaria-aliquota-base.webp) ](https://vmahub.com/en/blog/reforma-tributaria-aliquota-base) Tax Reform Fundamentals

### Tax Reform: Base Rate, Total Rate and How It Will Be Calculated in Practice

Understand how the tax reform base rate works, how the total rate is calculated and which factors really change the final cost.

May 20, 2026 · Financial manager

[Read analysis](https://vmahub.com/en/blog/reforma-tributaria-aliquota-base)

[ ![Cover image for the article Before vs. After the Tax Reform: A Complete Comparison of the Brazilian System](https://vmahub.com/assets/img/posts/blog/reforma-tributaria-antes-e-depois.webp) ](https://vmahub.com/en/blog/reforma-tributaria-antes-e-depois) Tax Reform Fundamentals

### Before vs. After the Tax Reform: A Complete Comparison of the Brazilian System

Compare the Brazilian tax system before and after the reform. A comparison table between the old taxes and the new structure of CBS, IBS and IS.

May 20, 2026 · SME owner

[Read analysis](https://vmahub.com/en/blog/reforma-tributaria-antes-e-depois)

[ ![Cover image for the article Tax Reform and Income Tax: What Should Change in the IR](https://vmahub.com/assets/img/posts/blog/reforma-tributaria-imposto-de-renda.webp) ](https://vmahub.com/en/blog/reforma-tributaria-imposto-de-renda) Tax Reform Fundamentals

### Tax Reform and Income Tax: What Should Change in the IR

Understand how the tax reform (CBS/IBS) interacts with the Income Tax, what changes in IRPJ and CSLL and whether there will be a unified tax base.

May 20, 2026 · Partner accountant

[Read analysis](https://vmahub.com/en/blog/reforma-tributaria-imposto-de-renda)

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