DESAFIOS DA PROFISSÃO CONTÁBIL EM UM SISTEMA TRIBUTÁRIO EM TRANSFORMAÇÃO

Abstract

The objective of the present research was to analyze the main effects of the Tax Reform, determined by Constitutional Amendment No. 132/2023, on the performance of accounting professionals, investigating changes in work routines, new required skills, and adaptation strategies considered by the class. The research adopted a mixed approach, with an exploratory and descriptive nature, carried out through a structured questionnaire applied to 23 accounting professionals in strategic positions. The results indicate a high consensus on the imperative need for professional requalification and investment in technology, such as automation and artificial intelligence, to deal with the new scenario. A clear trend was observed regarding the expansion of the accountant's scope of work, migrating from a predominantly operational profile to a more consultative and strategic function alongside business management. It is concluded that, although there is skepticism regarding the immediate simplification and legal certainty promised by the new legislation, the accounting class assumes a leading role in the transition, preparing to manage a highly complex business environment and valuing its performance as a strategic partner of organizations.