Fatores que influenciam a ocorrência de evasão fiscal no brasil: uma análise nos setores regulados e não regulados.

Abstract

This study aims to understand the factors that influence the occurrence of tax evasion in regulated and unregulated sectors. Specifically, the study seeks to explore technological and legal solutions to mitigate the effects of tax evasion in the regulated sectors of these segments. By understanding the main factors that influence the occurrence of tax evasion in the sectors, it explores legal solutions to reduce tax evasion. The study is justified by the need for an integrated approach that combines technological innovation and legal knowledge, aiming to promote efficiency and fiscal justice. The objectives include analyzing the differences in evasion patterns between sectors, identifying factors that contribute to evasion, and understanding the effectiveness of fiscal control mechanisms. The research has a descriptive character, with a qualitative and quantitative approach, carried out through bibliographic review and document analysis on tax evasion in Brazil. Public information and financial statements from companies in regulated and unregulated sectors were also analyzed to identify factors associated with tax evasion. The research highlights that in regulated sectors, tax evasion is somewhat more difficult due to incentives for tax payment; conversely, unregulated sectors have a higher potential for tax evasion due to informality. The study aims to contribute to the development of more effective and sustainable tax enforcement strategies, promoting greater fairness and efficiency in the national tax system..