The Complexity of the Tax System and the Need for Simplification

Abstract

The tax system plays a key role in the economy of any country, being responsible for raising funds to finance government activities. However, the complexity of the tax system can generate difficulties and additional costs for companies and individuals, harming competitiveness and economic growth. Given this context, the simplification of the tax system becomes an urgent need, both for taxpayers and for the government itself. This article aims to discuss the complexity of the tax system, the main difficulties faced by companies and individuals, approaches to simplification and the importance of this topic for the economy and society in general.