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

Authors

  • João Gabriel Sarraff Resende Leite Universidade Federal do Amazonas
  • Ananias Ribeiro de Oliveira Junior Universidade Federal do Amazonas

DOI:

https://doi.org/10.51891/rease.v11i1.17918

Keywords:

Tax Complexity. Legal Uncertainty. Tax Burden. Tax Reform.

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.

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Author Biographies

João Gabriel Sarraff Resende Leite, Universidade Federal do Amazonas

Graduando do Curso de Direito da Universidade Federal do Amazonas – UFAM.

Ananias Ribeiro de Oliveira Junior, Universidade Federal do Amazonas

Professor da Faculdade de Direito da UFAM. Mestre em Direito UFPE. 

Published

2025-01-14

How to Cite

Leite, J. G. S. R., & Oliveira Junior, A. R. de. (2025). THE COMPLEXITY OF TAXATION AND ITS EFFECTS ON NATIONAL GROWTH AND DEVELOPMENT. Revista Ibero-Americana De Humanidades, Ciências E Educação, 11(1), 1148–1160. https://doi.org/10.51891/rease.v11i1.17918