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A ELEVADA CARGA TRIBUTARIA BRASILEIRA, COMPLEXIDADE, EFEITOS E PROPOSTAS

Authors: André Luis Gregório dos Santos; Magno Azevedo Santana;

A ELEVADA CARGA TRIBUTARIA BRASILEIRA, COMPLEXIDADE, EFEITOS E PROPOSTAS

Abstract

A carga tributária do Brasil é uma das mais altas entre os países em desenvolvimento – cerca de 33% do Produto Interno Bruto (PIB) – o que está próximo da média dos países que compõem a Organização para Cooperação e Desenvolvimento Econômico (OCDE). Nesses termos, o presente trabalho tem como objetivo geral tratar da elevada carga tributária Brasileira e seus efeitos. Os objetivos específicos são discorrer sobre o crescimento, potencial e tributação do Brasil, discorrer sobre problemas judiciais decorrentes da má legislação, em termos de entendimento, por exemplo, e por fim, algumas poucas propostas de reforma. A metodologia a ser utilizada é, por meio da consulta à fonte de pesquisas que tratem dos assuntos aqui abortados (sites, livros e também através de web aulas e conteúdos trabalhados em aula) para, então promover as críticas construtivas pertinentes. Constatou-se que a carga tributária no brasil é imensa, tanto na esfera empresarial quanto na esfera pessoal. Ademais, as poucas propostas que giram nas casas legislativas dizem respeito a simplificar, e não reduzir.

Keywords

Taxburden. Brazil. Problems. Proposals, Carga tributária. Brasil. Problemas. Propostas

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This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
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This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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