Introduction Has a feeling generalized in the Brazilian society of the importance of if making a reform in the system tributary. So that the Reformation really happens valley to stand out that she is necessary to simplify the collect, to reduce numbers it of taxes, to increase the universe of contributors, to alliviate to the weight tributary on the productive sectors and to guarantee mechanisms of return of the taxes for the society, under the form of services and public investments. It is clearly that a more drastic and efficient reform expected. However, if it knows that a reform of this type would be of difficult acceptance. The work in question aims at to identify and to analyze the main elements that compose the proposal of the Reformation would tax Constitutional Emendation 233/08, as well as, to present the main elements of the reform tax, being correlated them with the main ones criticize of the model effective tributary, to discourse on the opinion of the main tributaristas about the modifications proposals for the reform would tax and to approach the advantages and disadvantages that alterations would bring to the economy of the country. This classified article and as being of clarifying matrix, where through the deductive method to look for to arrive itself at a particular conclusion of the boarded facts. How much to the type he is qualitative, for being of subjective interpretation, that is, if not basing on numerical elements to reach its representation. To conclude the collection of data and to explain the discriminated specific objectives above research will be used documentary and bibliographical. The subject that approaches the reform Brazilian tax and its main proposals had its choice due to its great relevance for the companies, the government and the society in general. However, she is waited that with this research more people are along with what is the reform would tax, which is its main proposals, who will go to benefit itself with such changes, that is, this research have the better intention of being able to inform the society regarding the proposals that the reform tax is bringing for the national scene.