A relação entre a alta carga tributária e a sonegação fiscal no Brasil: causas, consequências e perspectivas para o futuro

Abstract

This study analyzes the complex relationship between Brazil’s high tax burden and tax evasion, focusing on its causes, consequences, and future prospects. It begins with the observation that the Brazilian tax system is regressive, complex, and lacking in transparency—factors that encourage tax evasion and undermine the government's revenue capacity. The research explores the main structural, legal, economic, and cultural drivers of tax evasion, highlighting its negative impact on public revenue, fiscal justice, business competitiveness, and social equity. The study also examines the effects of the recent tax reform, emphasizing the need for policies that foster transparency, simplification, and distributive justice. Through bibliographic review and document analysis, the study concludes that combating tax evasion requires more than enforcement—it demands rebuilding trust in institutions and promoting tax citizenship through a new social contract based on reciprocity, equity, and the legitimacy of the tax system.