On average, there are 575 editions per day or 829 per business day, according to IBPT data until September 30, 2022
Brazil accumulates 7.1 million notes edited from the promulgation of the Constitution of 1988 to September 30, 2022. When considering the period from 1989 to 2022, the number represents one rule edited for every 30 inhabitants – when the constitutional text was promulgated , the ratio was one norm for every 263 Brazilians.
On average, from 1988 to September 2022, 575 standards were edited each day. Considering only working days, 829 rules were edited per day.
The data are from the IBPT (Brazilian Institute of Planning and Taxation). Here’s the intact of the survey (814 KB).
In 2022, the Brazilian Constitution turned 34 years old. It was enacted on October 5, 2022. Since its enactment, the text has had 131 modifications based on constitutional amendments approved by the National Congress. Of this total, 6 are revision amendments and another 125 are general amendments.
Still focusing on the norms edited with federal scope, the total number of editions is 181,642, including constitutional amendments. On average, there were 14.6 norms per day over the last 34 years, including:
- two delegated laws;
- 137 complementary laws;
- 6,709 ordinary laws;
- 1,745 original provisional measures;
- 5,491 reissues of provisional measures;
- 14,014 federal decrees; and
- 153,412 complementary standards.
Despite the significant number of federal regulations, state and municipal ones are much higher. In the 34 years, there were more than 2 million norms edited in the States. In municipalities, the number more than doubles to 4.9 million.
TAX RULES
According to the executive president of the IBPT, João Eloi Olenike, each company must follow an average of 4,869 rules to do business in Brazil.
“The complexity of Brazilian legislation creates difficulties in its interpretation. and the sector
tax is one of those that are heavily impacted”, he says.
In the last 34 years, a total of 466,600 tax rules were issued in Brazil.
Most of them are from municipalities, totaling 273.9 thousand.
However, states also have their own rules that companies must follow. The total number of edited rules is 154 thousand. There are still another 38,540 federal tax rules that need to be followed and respected throughout the country.
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