{"id":4514,"date":"2025-11-14T10:45:44","date_gmt":"2025-11-14T13:45:44","guid":{"rendered":"https:\/\/abracicon.org\/abracicon_saber\/?p=4514"},"modified":"2026-01-08T12:31:44","modified_gmt":"2026-01-08T15:31:44","slug":"a-complexidade-do-sistema-tributario-como-fator-indutor-do-crime-de-sonegacao-fiscal-no-brasil","status":"publish","type":"post","link":"https:\/\/abracicon.org\/abracicon_saber\/a-complexidade-do-sistema-tributario-como-fator-indutor-do-crime-de-sonegacao-fiscal-no-brasil\/","title":{"rendered":"A complexidade do sistema tribut\u00e1rio como fator indutor do crime de sonega\u00e7\u00e3o fiscal no Brasil"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4514\" class=\"elementor elementor-4514\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4c8a9f7 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"4c8a9f7\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d87a425\" data-id=\"d87a425\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-87d9d82 elementor-widget elementor-widget-image\" data-id=\"87d9d82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"239\" src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/11\/Cabecalho-em-Portugues-Ed-53-Abracicon-Saber-1024x239.jpg\" class=\"attachment-large size-large wp-image-4509\" alt=\"\" srcset=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/11\/Cabecalho-em-Portugues-Ed-53-Abracicon-Saber-1024x239.jpg 1024w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/11\/Cabecalho-em-Portugues-Ed-53-Abracicon-Saber-300x70.jpg 300w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/11\/Cabecalho-em-Portugues-Ed-53-Abracicon-Saber-768x179.jpg 768w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/11\/Cabecalho-em-Portugues-Ed-53-Abracicon-Saber.jpg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fbce82f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fbce82f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5f06cd1\" data-id=\"5f06cd1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2bf11db elementor-widget elementor-widget-text-editor\" data-id=\"2bf11db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em>Bruna Maria Andrade Trajano, Silvia Monique Pires Raposo e Sofia Trigueiro Farias<\/em><\/p><h2>Resumo<\/h2><p>Esta pesquisa parte do problema: em que medida a complexidade do sistema tribut\u00e1rio do Brasil constitui fator indutor ao crime de sonega\u00e7\u00e3o fiscal nesse pa\u00eds? Por meio das respostas que encontrarmos, objetivamos compreender a complexidade tribut\u00e1ria do Sistema Tribut\u00e1rio Nacional e de que forma ela se relaciona com o crime de sonega\u00e7\u00e3o fiscal ou at\u00e9 mesmo com o inadimplemento de obriga\u00e7\u00f5es tribut\u00e1rias de forma fortuita.<br \/>Entre os fatores que contribuem para a ocorr\u00eancia dessas anormalidades, destacam-se, sobretudo, a m\u00faltipla e elevada carga normativa, as altas obriga\u00e7\u00f5es acess\u00f3rias, a diversidade das legisla\u00e7\u00f5es aplic\u00e1veis por cada ente p\u00fablico e o abundante n\u00famero de tributos, o que reflete o processo hist\u00f3rico-cultural de instabilidade fiscal que assola o pa\u00eds por d\u00e9cadas.<br \/>Vimos, por meio deste estudo, que o sistema tribut\u00e1rio do Brasil necessita de reformas estruturais que priorizem a sua simplifica\u00e7\u00e3o e acessibilidade. Para realizar esta investiga\u00e7\u00e3o, cuja import\u00e2ncia se justifica na atualidade do assunto, presente no cotidiano de todo cidad\u00e3o brasileiro, utilizamos o m\u00e9todo qualitativo, com car\u00e1ter explorat\u00f3rio e descritivo.<\/p><p><strong>Palavras-chave:<\/strong> Complexidade Tribut\u00e1ria; Sonega\u00e7\u00e3o Fiscal; Sistema Tribut\u00e1rio Nacional; Lei n.\u00ba 8.137\/1990.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ad76cea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad76cea\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ec41cd2\" data-id=\"ec41cd2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1a1b82b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1a1b82b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1d55460 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1d55460\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-70099e3\" data-id=\"70099e3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-038d50d elementor-widget elementor-widget-text-editor\" data-id=\"038d50d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Artigo na \u00edntegra<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4312c26 elementor-widget elementor-widget-html\" data-id=\"4312c26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<iframe src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2026\/01\/A-complexidade-do-sistema-tributario-como-fator-indutor-do-crime-de-sonegacao-fiscal-no-Brasil.pdf\" width=\"100%\" height=\"850px\" style=\"border: none;\"><\/iframe>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Bruna Maria Andrade Trajano, Silvia Monique Pires Raposo e Sofia Trigueiro Farias Resumo Esta pesquisa parte do problema: em que medida a complexidade do sistema tribut\u00e1rio do Brasil constitui fator indutor ao crime de sonega\u00e7\u00e3o fiscal nesse pa\u00eds? Por meio das respostas que encontrarmos, objetivamos compreender a complexidade tribut\u00e1ria do Sistema Tribut\u00e1rio Nacional e de [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4516,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[241],"tags":[64],"yst_prominent_words":[],"taxonomy\/academias":[92],"taxonomy\/autores":[],"taxonomy\/edicoes-revista":[240],"class_list":["post-4514","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-edicao-53","tag-exclusiva-abracicon","academias-nacional","edicoes-revista-edicao-53"],"_links":{"self":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4514","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/comments?post=4514"}],"version-history":[{"count":4,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4514\/revisions"}],"predecessor-version":[{"id":4520,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4514\/revisions\/4520"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media\/4516"}],"wp:attachment":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media?parent=4514"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/categories?post=4514"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/tags?post=4514"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/yst_prominent_words?post=4514"},{"taxonomy":"academias","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/academias?post=4514"},{"taxonomy":"autores","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/autores?post=4514"},{"taxonomy":"edicoes-revista","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/edicoes-revista?post=4514"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}