Compliance tributário e a imputação da responsabilização pelo cometimento de infrações tributárias

• Autor(a) principal: Koch, Narjara
• Data de Publicação: 2019
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/35160
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO PROCESSUAL CIVIL; Compliance tributário; Governança tributária; Obrigações tributárias; mputação de responsabilização; Tax compliance; Corporate tax governance; Tax obligations; Imputation accountability

The present work discusses the increasing importance of a Compliance program, here especially the Tax Compliance, plays in organizations, whether private or Public Authorities. As one of the fundamental elements of Corporate Tax Governance, the also known as the Integrity Program has several instruments that help disseminate the ethics of an ethical culture and transparency that must permeate the relationships that Organizations establish with the private initiative and/or the Public Power. This work brings the need to structure a Tax Compliance program within the companies, in order to mitigate the risks of committing illicit taxes, delinquents of tax obligations, notably the duties Instruments, as well as demonstrates all the legal apparatus available to the tax administrative authorities, allowing them to monitor, sometimes in real time, the transactions within the organizations, the truthfulness of the information Provided and, in the case of the committing of illicit and tax crimes by the taxable person, of legal instruments that enable a wide investigation and application of penalties and imputation of objective civil and administrative accountability, as well as Criminal liability, to infringing agents, to be individuals and/or legal persons