Dezordi, Evandro LuisRossi, Vanessa Camila2025-03-182024https://repositorio.uricer.edu.br/handle/35974/767This course completion work is related to the tax reform enacted in 2023 and service provision activities. To this end, the Brazilian tax system is conceptualized, with the aim of clarifying the way in which current taxes are instituted, charged, collected and shared. In addition, all taxes that affect the activity of providing medical services were discussed, exemplifying the triggering event for each tax. Furthermore, the principles of tax reform and its most relevant changes in the form of taxation are demonstrated, such as the creation of new taxes and contributions, as well as a tax analysis of a hypothetical situation to verify which tax regime is most suitable. Favorable before the enactment of the tax reform and after the enactment of the tax reform.pt-BRDireitoReforma tributáriaPrestação de serviçoMédicoTrabalho de Conclusão de Curso