Sistema tributário brasileiro: análise da percepção dos operadores do direito tributário à luz dos conceitos de eficiência e justiça fiscal

Purpose: To analyze the perception of tax law operators regarding the efficiency, equity and complexity of the Brazilian tax system, as well as to verify if in their opinion the Brazilian taxes cause changes in taxpayer behavior, encourage the practice of tax planning tending to decrease the tax debt or generate inequality. Methodology: The research adopted a quantitative approach, using a descriptive research plan, by applying a self-administered questionnaire, with closed questions, to Brazilian tax law operators. Results: The results show that the respondents' perception is that the Brazilian tax system is considered regressive, with a heavy impact on consumption, burdening the poorest and the working class; inefficient, since the perception was that the Treasury has only been concerned with the fight against corruption, as the legislation encourages tax planning; and complex, having as main causes the deficiency in the drafting of the legislation and its continuous modification. Overall, it is unanimous among respondents that there is a need for a comprehensive reform of the national tax system. Contributions of the Study: Knowing the perception of the operators of Brazilian tax law can contribute to the identification of possible tax issues beyond the written text, which would require improvements in their effects and applicability, which can be promoted in the legislation, in order to make the increasingly complex, more efficient and fair system for Brazilian society.