O compliance tributário sob a perspectiva do constructivismo lógico-semântico

• Autor(a) principal: Koch, Narjara
• Data de Publicação: 2022
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/27816
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Constructivismo lógico-semântico; Compliance tributário; Pessoas jurídicas; Obrigações tributárias; Responsabilização; Logical-semantic constructivism; Tax compliance; Legal entities; Tax obligations; Accountability

This scientific work aims to identify and describe the general normative contours of the so-called Tax Compliance in Brazilian positive law, especially regarding: i) the logical and teleological criteria for its characterization; ii) the analysis of legislation; iii) Compliance as a legal norm. From the texts of positive law and with support in LogicalSemantic Constructivism, through epistemological cuts that made possible the knowledge of the object under study, that is, Tax Compliance, the dissertation is dedicated to defining and conceptualizing this institute, locating it in historical time and space. As a legal norm, it speaks of the obligation for the legal entity to act in accordance, complying with its tax obligations (principal and instrumental duties), under penalty of instituting administrative proceedings and filing for tax enforcement, for the collection of the tax credit registered in active debt. . It also brings the analysis of tax liability for the breach of these obligations, as well as the objective liability of legal entities that practice harmful acts. The issue gains relevant contours with the analysis of judgments issued by the Brazilian courts on the subject and the special operations launched around the world to combat corruption and tax non-compliances that cause immense damage to public coffers