Da complexidade tributária desnecessária à simplicidade possível: contribuições para o aperfeiçoamento do sistema tributário

Abstract

Tax complexity in Brazil is recognized as one of the main obstacles to tax justice, revenue efficiency, and sustainable economic development. This study investigates the causes, consequences, and possible solutions to mitigate this complexity, proposing the concept of "possible simplicity" as the foundation for a tax reform that reconciles simplicity, equity, and efficiency. The research begins by acknowledging that the Brazilian tax system is characterized by a dense and fragmented structure, marked by normative proliferation, jurisdictional conflicts among federative entities, and a high number of ancillary obligations. These factors increase compliance costs, reduce legal certainty, and undermine competitiveness, particularly for small and medium taxpayers. The analysis identifies seven key dimensions of tax complexity—structural, normative, economic, regulatory, administrative, tax design, and operational—and distinguishes between necessary complexity, essential to ensure tax justice, and unnecessary complexity, which creates avoidable inefficiencies. The thesis also explores how tax simplification can be implemented in an integrated manner, preserving fundamental principles such as progressivity and redistributive justice. It concludes that possible simplicity is an essential commitment for constructing a tax system that is fairer, more efficient, and more transparent, promoting tax citizenship and strengthening the Democratic Rule of Law.