MUDANÇAS NO SISTEMA TRIBUTÁRIO: UMA ANÁLISE DOS EFEITOS DA LEI 14.902/2024 NO SETOR TÊXTIL BRASILEIRO

Abstract

This paper analyzes the effects of Law No. 14,902/2024 on Brazil’s textile industry. The law abolished the exemption for low-value imports and imposed a 20% Import Duty along with the state ICMS (Tax on the Circulation of Goods and Services), even on shipments to individuals. The study, based on qualitative documentary research, draws on legislation, official statistics, and specialized scholarship. Results suggest that while the measure helps reduce competitive distortions and strengthen domestic industry, it also deepens the regressive nature of Brazil’s tax system by placing a heavier burden on low-income consumers. These findings underscore the need for compensatory policies and a broader tax reform.