O Legal Design como uma garantia ao dever fundamental de pagar tributos

Abstract

The aim of this paper is to analyze the potential of Legal Design to support the fulfillment of the fundamental duty to pay taxes in Brazil. The 1988 Federal Constitution, by adopting the dignity of the human person as its foundation, inaugurated a new phase for taxation in Brazil. Unlike the Liberal State, which saw taxation as a necessary evil, the Democratic State of Law sees it as an instrument for promoting social justice and solidarity. Through an analysis of the applicability of Legal Design, both in Brazilian tax legislation itself and in initiatives by public bodies such as the National Treasury Attorney's Office, the aim is to identify how design can be applied to make tax processes clearer, more efficient and more accessible to taxpayers. The results indicate that Legal Design, by simplifying legal language, optimizing navigation on digital platforms and personalizing the taxpayer experience, can significantly contribute to increasing voluntary adherence to paying taxes. The conclusion is that the implementation of Legal Design practices in the National Tax System is a promising strategy for strengthening the relationship between the tax authorities and taxpayers.