2026-05-202026-05-202025-02-20SOUZA, Bruno Torres de. A substituição tributária progressiva, o ressarcimento do ICMS pago a maior sobre o valor das operações presumidas e a reforma tributária: os impactos da decisão do recurso extraordinário nº 593.849 e da reforma tributária na relação entre o Estado do Pará e contribuintes. Orientadora: Maria Stela Campos da Silva. 2025. 102 f. Dissertação (Mestrado em Direito) - Instituto de Ciências Jurídicas, Universidade Federal do Pará, Belém, 2025. Disponível em: https://repositorio.ufpa.br/handle/2011/18250. Acesso em:.https://repositorio.ufpa.br/handle/2011/18250This Dissertation aims to analyze the impacts of the STF's decision, which established an understanding in Extraordinary Appeal 593.849 that “Refund of the difference in the Goods Circulation Tax - ICMS paid in excess in the forward tax substitution regime is due if the effective calculation basis of the operation is lower than the assumed one” (Thesis 201 of general repercussion), and of the Tax Reform established in Constitutional Amendment 132, of December 20, 2023, in the State of Pará. The objective is to demonstrate that the STF's decision did not result in a reduction in forward tax substitution in the ICMS, since, despite the taxpayer's right to a refund of overpaid tax, the effectiveness of collection and inspection was not compromised, as the structure that the tax authorities must make available to taxpayers does not justify the investment necessary to implement this right. Furthermore, the Pará Department of Treasure lacks sufficient data to monitor refunds. The Tax Reform, in turn, reformulated the Brazilian Tax System, impacting taxation and collection in Pará for many years until its full implementation. The research was carried out using bibliographic, documentary and empirical methods, aiming to answer the question about the effects of the STF decision and the tax reform for the State of Pará. The objectives include the analysis of the history of tax systems, the definition of ICMS and tax substitution, the comparison between the understandings of the STF and the STJ on tax substitution, and the evaluation of the consequences of the national tax reform. The results indicate that there is no tendency for the use of tax substitution to decrease in the ICMS in the State of Pará, although there is still a lack of data on refunds and the transition period of the tax reform is in its initial phase.Acesso AbertoAttribution-NonCommercial-NoDerivatives 4.0 Internationalhttp://creativecommons.org/licenses/by-nc-nd/4.0/Recurso extraordinárioSubstituição tributáriaICMSReforma tributáriaExtraordinary appealTax replacementTax reformDissertaçãoCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOREGULAÇÃO E NEGÓCIOS PÚBLICOS-PRIVADOS NA AMAZÔNIADIREITO AO DESENVOLVIMENTO, NEGÓCIOS PÚBLICOS-PRIVADOS E POLÍTICAS PÚBLICAS