TAX EVASION IN THE BRAZILIAN TAX SYSTEM: ANALYSIS OF COMBAT MECHANISMS

Abstract

This study aims to analyze tax evasion in the context of the Brazilian tax system, focusing on the legal, administrative and technological mechanisms used to combat this practice. Tax evasion is an illicit conduct that compromises not only the State's tax collection, but also the principle of tax justice, generating economic distortions and worsening social inequalities. The research adopts a qualitative, bibliographic and documentary approach, based on legislation, institutional reports and specialized literature to understand the causes, consequences and instruments for combating evasion. The central hypothesis holds that the effectiveness in combating evasion depends on the integration of repressive measures, structural reforms and educational strategies aimed at strengthening fiscal citizenship. In this sense, this study aims to contribute to the improvement of public tax policies and to the construction of a more equitable and efficient system.