Abstract
Brazil has one of the most complex legal systems on the planet. To exemplify with some data, there are more than 120 million lawsuits in progress in the judicial courts (CNJ, 2022), more than 28 thousand current tax rules (TCU) and the equivalent of 75% of the GDP is in dispute in the national courts (Insper , 2022). As a result, the negative impacts on economic activity, via the so-calle…
