Polar codes are one of the most recent advancements in coding theory and they have attracted significant interest. While they are provably capacity achieving over various channels, they have seen limited practical applications. Unfortunately, the successive nature of successive cancellation based decoders hinders fine-grained adaptation of the decoding complexity to design constraints and operating conditions. In this paper, we propose a systematic method for enabling complexity-performance trade-offs by constructing polar codes based on an optimization problem which minimizes the complexity under a suitably defined mutual information based performance constraint. Moreover, a low-complexity greedy algorithm is proposed in order to solve the optimization problem efficiently for very large code lengths.
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