30 maiores empresas do Brasil têm 55% do seu patrimônio líquido em litígios tributários por Paulo Henrique Pêgas (2017). “O Brasil possui um sistema tributário dos mais confusos do mundo, com elevado grau de complexidade, sintetizado na multiplicidade de tributos cobrados sobre consumo, renda, propriedade e encargos sociais. Os especialistas denominam de ‘manicômio tributário’, o modelo brasileiro.”
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