THE COMPLEXITY OF TAXATION AND ITS EFFECTS ON NATIONAL GROWTH AND DEVELOPMENT

Abstract

This article aimed to analyze the complexity of contemporary Brazilian tax legislation, seeking to understand its causes and impacts on the country's growth and development. In this regard, it was observed that the national tax legislation creates a hostile environment for taxpayers, especially legal entities, which are forced to bear high costs both to comply with their tax obligations and to calculate such values. The research methodology is characterized as deductive, conducted through a bibliographic review, and is based on the analysis of data and studies from various sources, such as legal articles, newspapers, specialized magazines, research institutes, and data provided by government agencies. Lastly, this is a qualitative study that presents reflections on the identified issues and the measures adopted by the authorities.