FINCOMPLIX: An Empirical Framework for Measuring Regulatory Complexity in Financial Compliance

In an era of intensified regulatory complexity and cross-border tax obligations, traditional compliance models prove insufficient for navigating multijurisdictional risks. This study introduces FINCOMPLIX, an original framework designed to quantify and manage financial compliance complexity using a structured, empirical methodology. Drawing on foundational theories in accounting, tax governance, and corporate risk, FINCOMPLIX integrates four analytical pillars: a risk matrix (MRFC), multilayer obligation mapping (MOM), a regulatory interdependence model (MIR), and a synthetic operational complexity score (SCO-Fin). Through a simulated case of a Brazilian export company, the framework demonstrated its capacity to identify risk patterns, simulate cascading regulatory impacts, and reduce compliance costs. Comparative analysis confirms the absence of similar integrated models in current literature or systems. FINCOMPLIX offers not only a diagnostic tool but a strategic platform for regulatory intelligence, scalable across industries and jurisdictions. This article validates its applicability and advocates for its recognition as a pioneering approach in global tax compliance management.