DESAFIOS TRIBUTÁRIOS NO BRASIL: UM OLHAR SOBRE A SONEGAÇÃO FISCAL

Abstract

The study analyzes the concept of tax in Brazil, covering its definition, types, reasons for tax evasion and impacts on public coffers, in addition to proposing solutions to combat tax evasion. The objective is to understand the Brazilian tax structure and the causes and consequences of tax evasion, suggesting improvements in fiscal supervision and education. The methodology includes literature review, analysis of data from specialized institutes and comparison with international practices.

The results show that tax evasion in Brazil is a serious problem, with tax losses exceeding R$600 billion annually, harming investments in infrastructure and social services. The main reasons for tax evasion include the complexity of the tax system, the high tax burden, the lack of effective supervision and the perception of impunity and mismanagement of public resources. Sectors such as industry, retail and financial services are the most affected.

To combat tax evasion, more severe sanctions, incentive programs for reporting tax evasion, investment in inspection technology and the promotion of tax education are suggested. Conclusively, the implementation of these measures can strengthen tax collection, promote tax justice, and improve confidence in the tax system.