Complexidade, Conformidade e Arrecadação Tributária
Abstract
This paper aims to present the cost of tax compliance in Brazilian States and to examine whether tax complexity affects compliance costs and whether they affect collection. The results: (a) show that companies from all Brazilian States spend much more on the tax compliance than the main obligation itself; and (b) suggest that greater tax complexity leads to higher compliance costs, which increase tax collection. This means that increasing tax complexity can make the economic system less efficient and competitive, as the increase in the complexity of legislation needs to be accompanied by taxpayer enforcement to incur additional costs in order to increase collection. This paper contributes to the debate about tax simplification and its economic effects; and with the literature on compliance costs.
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