THE ECONOMIC ADVANTAGES AND THE MINIMIZATION OF LIABILITY AND TRANSACTION COSTS IN THE IMPLEMENTATION OF COMPLIANCE POLICIES IN COMPANIES
Autor(a) principal: | |
---|---|
Data de Publicação: | 2020 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Esmat |
Texto Completo: | http://esmat.tjto.jus.br/publicacoes/index.php/revista_esmat/article/view/357 |
Resumo: | This article aims to analyze and evaluate the economics advantages and the decrease of the transaction costs in the application of compliance policies in companies. The main way of analyze will be that wich was propose by Ronald Coase in his articles The Problem of Social Cost and The Nature Of the Firm, among others consecrated authors from, mainly, Chicago School. Will be signal the purposes and the means of the implementing the compliance policies, as well as the profits and the costs that come from this implementation. Eventually, the application of the Brazilian anticorruption law guidelines, sanctioned by the government in 2013, for example, encourages the creation of internal policies with the intention that the companies act in the ethical way and beyond the dictates of the law. Will be propose the importance of the compliance officer like an advisory sector which will bring profits instead the litigiousness of eventually lawsuits. We have conclude, based on Law and Economics prescriptions, such as the Kaldor-Hicks criterion and the Hand Formula, that the costs incurred in compliance have a marginal return greater than the cost. |
id |
ESMAT_51640d29d0ab45071381289f745cf077 |
---|---|
oai_identifier_str |
oai:ojs.esmat.tjto.jus.br:article/357 |
network_acronym_str |
ESMAT |
network_name_str |
Revista Esmat |
repository_id_str |
|
spelling |
THE ECONOMIC ADVANTAGES AND THE MINIMIZATION OF LIABILITY AND TRANSACTION COSTS IN THE IMPLEMENTATION OF COMPLIANCE POLICIES IN COMPANIESAS VANTAGENS ECONÔMICAS E A MINIMIZAÇÃO DOS CUSTOS DE RESPONSABILIDADE E DE TRANSAÇÃO NA IMPLANTAÇÃO DE POLÍTICAS DE COMPLIANCE NAS EMPRESASCompliance. Responsabilidade Civil. Custos de Transação. Análise Econômica do Direito. Função Social.Compliance. Civil Responsability. Transaction Costs. Law and Economics. Social Role.This article aims to analyze and evaluate the economics advantages and the decrease of the transaction costs in the application of compliance policies in companies. The main way of analyze will be that wich was propose by Ronald Coase in his articles The Problem of Social Cost and The Nature Of the Firm, among others consecrated authors from, mainly, Chicago School. Will be signal the purposes and the means of the implementing the compliance policies, as well as the profits and the costs that come from this implementation. Eventually, the application of the Brazilian anticorruption law guidelines, sanctioned by the government in 2013, for example, encourages the creation of internal policies with the intention that the companies act in the ethical way and beyond the dictates of the law. Will be propose the importance of the compliance officer like an advisory sector which will bring profits instead the litigiousness of eventually lawsuits. We have conclude, based on Law and Economics prescriptions, such as the Kaldor-Hicks criterion and the Hand Formula, that the costs incurred in compliance have a marginal return greater than the cost.Pretende-se, por intermédio deste estudo, analisar e avaliar as vantagens econômicas e a diminuição dos custos de transação na aplicação de políticas de compliance nas pessoas jurídicas de direito privado. A principal forma de análise será aquela proposta por Ronald Coase em seus artigos The Problem of Social Cost e The Nature of the Firm, entre outros consagrados autores da Escola de Chicago. Sinalar-se-ão as finalidades e os meios para a implantação dessa política nas empresas, bem como o lucro e o custo advindos dessa aplicação. Afinal, a aplicação das diretrizes formuladas pela Lei Anticorrupção Empresarial, sancionada pelo governo brasileiro, em 2013, por exemplo, é um incentivador de criação de políticas internas para que a firma, como um todo, aja de forma ética e além dos ditames da lei. Será proposta, também, a importância do compliance officer como um setor consultivo e que trará lucro às empresas se comparado com a litigiosidade dos eventuais processos judiciais aos quais as companhias podem sofrer. Conclui-se, com base em prescrições da AED, como o ótimo Kaldor-Hicks e a Fórmula de Hand, que os custos despendidos em compliance possuem um retorno marginal maior do que o custo.ESCOLA SUPERIOR DA MAGISTRATURA TOCANTINENSE - ESMAT2020-10-08info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://esmat.tjto.jus.br/publicacoes/index.php/revista_esmat/article/view/35710.34060/reesmat.v12i19.357ESMAT Magazine; Vol. 12 No. 19 (2020); 217-236REVISTA ESMAT; v. 12 n. 19 (2020); 217-2362447-98962177-036010.34060/reesmat.v12i19reponame:Revista Esmatinstname:Escola Superior da Magistratura Tocantinense (ESMAT)instacron:ESMATporhttp://esmat.tjto.jus.br/publicacoes/index.php/revista_esmat/article/view/357/280Filipe Poletto Cardoso , Matheus info:eu-repo/semantics/openAccess2020-10-13T19:32:39Zoai:ojs.esmat.tjto.jus.br:article/357Revistahttp://esmat.tjto.jus.br/publicacoes/index.php/revista_esmat/indexPUBhttp://esmat.tjto.jus.br/publicacoes/index.php/revista_esmat/oai||revistaesmat@tjto.jus.br2447-98962177-0360opendoar:2020-10-13T19:32:39Revista Esmat - Escola Superior da Magistratura Tocantinense (ESMAT)false |
dc.title.none.fl_str_mv |
THE ECONOMIC ADVANTAGES AND THE MINIMIZATION OF LIABILITY AND TRANSACTION COSTS IN THE IMPLEMENTATION OF COMPLIANCE POLICIES IN COMPANIES AS VANTAGENS ECONÔMICAS E A MINIMIZAÇÃO DOS CUSTOS DE RESPONSABILIDADE E DE TRANSAÇÃO NA IMPLANTAÇÃO DE POLÍTICAS DE COMPLIANCE NAS EMPRESAS |
title |
THE ECONOMIC ADVANTAGES AND THE MINIMIZATION OF LIABILITY AND TRANSACTION COSTS IN THE IMPLEMENTATION OF COMPLIANCE POLICIES IN COMPANIES |
spellingShingle |
THE ECONOMIC ADVANTAGES AND THE MINIMIZATION OF LIABILITY AND TRANSACTION COSTS IN THE IMPLEMENTATION OF COMPLIANCE POLICIES IN COMPANIES Filipe Poletto Cardoso , Matheus Compliance. Responsabilidade Civil. Custos de Transação. Análise Econômica do Direito. Função Social. Compliance. Civil Responsability. Transaction Costs. Law and Economics. Social Role. |
title_short |
THE ECONOMIC ADVANTAGES AND THE MINIMIZATION OF LIABILITY AND TRANSACTION COSTS IN THE IMPLEMENTATION OF COMPLIANCE POLICIES IN COMPANIES |
title_full |
THE ECONOMIC ADVANTAGES AND THE MINIMIZATION OF LIABILITY AND TRANSACTION COSTS IN THE IMPLEMENTATION OF COMPLIANCE POLICIES IN COMPANIES |
title_fullStr |
THE ECONOMIC ADVANTAGES AND THE MINIMIZATION OF LIABILITY AND TRANSACTION COSTS IN THE IMPLEMENTATION OF COMPLIANCE POLICIES IN COMPANIES |
title_full_unstemmed |
THE ECONOMIC ADVANTAGES AND THE MINIMIZATION OF LIABILITY AND TRANSACTION COSTS IN THE IMPLEMENTATION OF COMPLIANCE POLICIES IN COMPANIES |
title_sort |
THE ECONOMIC ADVANTAGES AND THE MINIMIZATION OF LIABILITY AND TRANSACTION COSTS IN THE IMPLEMENTATION OF COMPLIANCE POLICIES IN COMPANIES |
author |
Filipe Poletto Cardoso , Matheus |
author_facet |
Filipe Poletto Cardoso , Matheus |
author_role |
author |
dc.contributor.author.fl_str_mv |
Filipe Poletto Cardoso , Matheus |
dc.subject.por.fl_str_mv |
Compliance. Responsabilidade Civil. Custos de Transação. Análise Econômica do Direito. Função Social. Compliance. Civil Responsability. Transaction Costs. Law and Economics. Social Role. |
topic |
Compliance. Responsabilidade Civil. Custos de Transação. Análise Econômica do Direito. Função Social. Compliance. Civil Responsability. Transaction Costs. Law and Economics. Social Role. |
description |
This article aims to analyze and evaluate the economics advantages and the decrease of the transaction costs in the application of compliance policies in companies. The main way of analyze will be that wich was propose by Ronald Coase in his articles The Problem of Social Cost and The Nature Of the Firm, among others consecrated authors from, mainly, Chicago School. Will be signal the purposes and the means of the implementing the compliance policies, as well as the profits and the costs that come from this implementation. Eventually, the application of the Brazilian anticorruption law guidelines, sanctioned by the government in 2013, for example, encourages the creation of internal policies with the intention that the companies act in the ethical way and beyond the dictates of the law. Will be propose the importance of the compliance officer like an advisory sector which will bring profits instead the litigiousness of eventually lawsuits. We have conclude, based on Law and Economics prescriptions, such as the Kaldor-Hicks criterion and the Hand Formula, that the costs incurred in compliance have a marginal return greater than the cost. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-10-08 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://esmat.tjto.jus.br/publicacoes/index.php/revista_esmat/article/view/357 10.34060/reesmat.v12i19.357 |
url |
http://esmat.tjto.jus.br/publicacoes/index.php/revista_esmat/article/view/357 |
identifier_str_mv |
10.34060/reesmat.v12i19.357 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
http://esmat.tjto.jus.br/publicacoes/index.php/revista_esmat/article/view/357/280 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
ESCOLA SUPERIOR DA MAGISTRATURA TOCANTINENSE - ESMAT |
publisher.none.fl_str_mv |
ESCOLA SUPERIOR DA MAGISTRATURA TOCANTINENSE - ESMAT |
dc.source.none.fl_str_mv |
ESMAT Magazine; Vol. 12 No. 19 (2020); 217-236 REVISTA ESMAT; v. 12 n. 19 (2020); 217-236 2447-9896 2177-0360 10.34060/reesmat.v12i19 reponame:Revista Esmat instname:Escola Superior da Magistratura Tocantinense (ESMAT) instacron:ESMAT |
instname_str |
Escola Superior da Magistratura Tocantinense (ESMAT) |
instacron_str |
ESMAT |
institution |
ESMAT |
reponame_str |
Revista Esmat |
collection |
Revista Esmat |
repository.name.fl_str_mv |
Revista Esmat - Escola Superior da Magistratura Tocantinense (ESMAT) |
repository.mail.fl_str_mv |
||revistaesmat@tjto.jus.br |
_version_ |
1809282623290212352 |