Tax litigiosity and its economic repercussions: an analysis of the 2022 Insper/CNJ report
Keywords:
scientific research, tax law, litigation principle of cooperation; national development, litigation, principle of cooperation, national developmentAbstract
This article aims to analyze, through the study of data extracted from the Insper/CNJ 2022 report, how tax litigation can harm the country’s economic development. The problem is the following question: What are the repercussions of excessive tax litigation on the economic development of a country? Starting from this problem, the following result is developed: It is possible to use the cooperative paradigm for greater compliance of the Brazilian tax system. Thus, the logical-deductive method will be used in academic research, through statistical data, especially the Isper/CNJ report of the year 2022.
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