Tax compliance and cooperative tax regulation
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Direito GV |
Texto Completo: | https://periodicos.fgv.br/revdireitogv/article/view/79430 |
Resumo: | From the critical analysis of the current context and from the use of the deductive method founded on bibliographical research, the goal of this article is to bring to discussion some deficiencies of the tax policy. At the same time is analysed the need for changes in the tax system, focusing on the possibilities arising from State regulatory actions and behavior shaping. The challenge of increasing the rate of taxpayers compliance behavior as a fiscal policy is discussed in its many aspects, especially the suggestions proposed by the Organisation for Economic Co-operation and Development (OECD) with the purpose of enhancing the positive outcome of the tax administrations, in addition to elements of good corporate governance, such as transparency and information. It is also addressed the ineffectiveness of the only application of sanction in the event of non-compliance and benefits from a policy of encouraging behaviour in accordance with the tax rules (compliance). Finally, the cooperative tax regulation model is brought to discussion in order to allow the debate about the structural reconstruction of the tax system, known to be an important element in the economic field and essential for the development of the country. |
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Tax compliance and cooperative tax regulationCompliance fiscal e regulação fiscal cooperativaTax complianceCooperative tax regulationRegulatory StateTax policyGood corporate governanceCompliance fiscalRegulação fiscal cooperativaEstado reguladorPolítica fiscalBoa governança corporativaFrom the critical analysis of the current context and from the use of the deductive method founded on bibliographical research, the goal of this article is to bring to discussion some deficiencies of the tax policy. At the same time is analysed the need for changes in the tax system, focusing on the possibilities arising from State regulatory actions and behavior shaping. The challenge of increasing the rate of taxpayers compliance behavior as a fiscal policy is discussed in its many aspects, especially the suggestions proposed by the Organisation for Economic Co-operation and Development (OECD) with the purpose of enhancing the positive outcome of the tax administrations, in addition to elements of good corporate governance, such as transparency and information. It is also addressed the ineffectiveness of the only application of sanction in the event of non-compliance and benefits from a policy of encouraging behaviour in accordance with the tax rules (compliance). Finally, the cooperative tax regulation model is brought to discussion in order to allow the debate about the structural reconstruction of the tax system, known to be an important element in the economic field and essential for the development of the country.A partir da análise crítica do contexto atual e da utilização do método dedutivo fundado em pesquisa bibliográfica, objetiva-se, neste artigo, trazer à discussão algumas deficiências da política fiscal adotada e também a necessidade de mudanças no sistema tributário, com enfoque para as possibilidades advindas da atuação estatal reguladora e modeladora de comportamentos. O desafio do aumento do índice de compliance como uma política fiscal é abordado em suas diversas nuances, destacando-se as sugestões propostas pela Organização para a Cooperação e Desenvolvimento Econômico (OCDE) com o propósito de aprimorar o resultado positivo das administrações tributárias, além de elementos de boa governança corporativa, como a transparência e a informação. Também é analisada a insuficiência da atuação exclusivamente punitiva do Estado em caso de incumprimento (noncompliance) e são mencionados os benefícios oriundos de uma política de incentivo ao comportamento em conformidade com as regras tributárias (compliance fiscal). Por fim, o modelo de regulação fiscal cooperativa é trazido à discussão não como uma proposta acabada, mas sim para possibilitar o início do debate acerca da reconstrução estrutural do sistema tributário, sabidamente, elemento imprescindível no campo econômico e essencial para o desenvolvimento do país.Escola de Direito de São Paulo da Fundação Getulio Vargas2019-06-03info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.fgv.br/revdireitogv/article/view/79430Revista Direito GV; Vol. 15 No. 1 (2019): jan-abr. (32); e1904Revista Direito GV; Vol. 15 Núm. 1 (2019): jan-abr. (32); e1904Revista Direito GV; v. 15 n. 1 (2019): jan-abr. (32); e19042317-6172reponame:Revista Direito GVinstname:Fundação Getulio Vargas (FGV)instacron:FGVporhttps://periodicos.fgv.br/revdireitogv/article/view/79430/75987Copyright (c) 2019 Revista Direito GVinfo:eu-repo/semantics/openAccessVitalis, Aline2019-06-07T15:02:35Zoai:ojs.periodicos.fgv.br:article/79430Revistahttps://direitosp.fgv.br/publicacoes/revista/revista-direito-gvPRIhttps://old.scielo.br/oai/scielo-oai.php||revistadireitogv@fgv.br|| catarina.barbieri@fgv.br2317-61721808-2432opendoar:2019-06-07T15:02:35Revista Direito GV - Fundação Getulio Vargas (FGV)false |
dc.title.none.fl_str_mv |
Tax compliance and cooperative tax regulation Compliance fiscal e regulação fiscal cooperativa |
title |
Tax compliance and cooperative tax regulation |
spellingShingle |
Tax compliance and cooperative tax regulation Vitalis, Aline Tax compliance Cooperative tax regulation Regulatory State Tax policy Good corporate governance Compliance fiscal Regulação fiscal cooperativa Estado regulador Política fiscal Boa governança corporativa |
title_short |
Tax compliance and cooperative tax regulation |
title_full |
Tax compliance and cooperative tax regulation |
title_fullStr |
Tax compliance and cooperative tax regulation |
title_full_unstemmed |
Tax compliance and cooperative tax regulation |
title_sort |
Tax compliance and cooperative tax regulation |
author |
Vitalis, Aline |
author_facet |
Vitalis, Aline |
author_role |
author |
dc.contributor.author.fl_str_mv |
Vitalis, Aline |
dc.subject.por.fl_str_mv |
Tax compliance Cooperative tax regulation Regulatory State Tax policy Good corporate governance Compliance fiscal Regulação fiscal cooperativa Estado regulador Política fiscal Boa governança corporativa |
topic |
Tax compliance Cooperative tax regulation Regulatory State Tax policy Good corporate governance Compliance fiscal Regulação fiscal cooperativa Estado regulador Política fiscal Boa governança corporativa |
description |
From the critical analysis of the current context and from the use of the deductive method founded on bibliographical research, the goal of this article is to bring to discussion some deficiencies of the tax policy. At the same time is analysed the need for changes in the tax system, focusing on the possibilities arising from State regulatory actions and behavior shaping. The challenge of increasing the rate of taxpayers compliance behavior as a fiscal policy is discussed in its many aspects, especially the suggestions proposed by the Organisation for Economic Co-operation and Development (OECD) with the purpose of enhancing the positive outcome of the tax administrations, in addition to elements of good corporate governance, such as transparency and information. It is also addressed the ineffectiveness of the only application of sanction in the event of non-compliance and benefits from a policy of encouraging behaviour in accordance with the tax rules (compliance). Finally, the cooperative tax regulation model is brought to discussion in order to allow the debate about the structural reconstruction of the tax system, known to be an important element in the economic field and essential for the development of the country. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019-06-03 |
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 |
https://periodicos.fgv.br/revdireitogv/article/view/79430 |
url |
https://periodicos.fgv.br/revdireitogv/article/view/79430 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.fgv.br/revdireitogv/article/view/79430/75987 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2019 Revista Direito GV info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2019 Revista Direito GV |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Escola de Direito de São Paulo da Fundação Getulio Vargas |
publisher.none.fl_str_mv |
Escola de Direito de São Paulo da Fundação Getulio Vargas |
dc.source.none.fl_str_mv |
Revista Direito GV; Vol. 15 No. 1 (2019): jan-abr. (32); e1904 Revista Direito GV; Vol. 15 Núm. 1 (2019): jan-abr. (32); e1904 Revista Direito GV; v. 15 n. 1 (2019): jan-abr. (32); e1904 2317-6172 reponame:Revista Direito GV instname:Fundação Getulio Vargas (FGV) instacron:FGV |
instname_str |
Fundação Getulio Vargas (FGV) |
instacron_str |
FGV |
institution |
FGV |
reponame_str |
Revista Direito GV |
collection |
Revista Direito GV |
repository.name.fl_str_mv |
Revista Direito GV - Fundação Getulio Vargas (FGV) |
repository.mail.fl_str_mv |
||revistadireitogv@fgv.br|| catarina.barbieri@fgv.br |
_version_ |
1798943710237425664 |