Da tributação brasileira e sua influência no custo Brasil e no fomento dos negócios: como a insegurança jurídica e complexidade do sistema tributário brasileiro atrasam o crescimento do país

Abstract

The present work aims to verify how the complexity of the Brazilian tax system combined with the intrinsic legal uncertainty in the country's daily life influence the success of businesses and, therefore, the economic and social development of Brazil. For this, the work will permeate the Brazilian tax system and, in parallel, aiming to identify the main points of divergence, possible points of improvement to be evaluated in the debates for tax reform and reformulation of the current system. In addition, the recent performance of the three powers - Legislative, Executive, and Judiciary - regarding tax matters will be analyzed to understand the insecurity generated over the past years in the business environment and, mainly, in industries: one of the sectors most affected by the tax burden.The importance of legal certainty and improvements in the Brazilian tax system is reaffirmed so that companies can compete freely and equally in the market, always seeking to improve products/services, invest in employee qualification, and grow operations, generating more jobs and better remuneration conditions. Finally, the work aims to present that Brazil's economic/social bottleneck is not in the collection of taxes, natural and constitutional, but in its management, redistribution, and morality.