CONTEMPORARY TAXATION CHALLENGES IN THE TECHNOLOGICAL AND CAPITAL MARKET CONTEXT, AN ANALYSIS OF TAX COMPLIANCE: LITERATURE REVIEW

Abstract

Justification/Problem: The growing complexity of the Brazilian tax system, coupled with rapid technological transformations and the expansion of the capital market, poses significant challenges for tax compliance. Regulatory fragmentation, legal uncertainty, and the lack of effective mechanisms hinder organizations' tax management, highlighting the need for integrated strategies that ensure transparency and security.

Objective: To critically analyze contemporary taxation challenges in the technological and financial context, with an emphasis on the relevance of tax compliance as an instrument of governance, control, and sustainability in public and private organizations.

Methodology: This is a review of scientific literature, covering articles published between 2021 and 2025, selected from PubMed, Scopus, Web of Science, and Scielo databases. The process followed rigorous methodological steps, including criteria definition, selection, extraction, and critical analysis of studies, with a focus on the integration of technology, capital markets, and tax compliance.

Results and Discussions: The digitization and automation of tax processes increase efficiency and transparency, but also require constant regulatory adaptations. Corporate governance and ethical culture are central factors for effective compliance, while technologies such as artificial intelligence enhance tax management. However, obstacles related to regulatory instability and system complexity persist.

Conclusion: Strengthening tax compliance through the integration of technological advances, solid governance, and a stable regulatory environment is essential for the modernization of the Brazilian tax system, promoting greater legal certainty, transparency, and sustainability in relations between the State and taxpayers.