Tax compliance: risk reduction and increased competitiveness in the corporate world

Detalhes bibliográficos
Autor(a) principal: Oliveira, Bruno Bastos de
Data de Publicação: 2020
Outros Autores: Germinari, Jefferson Patrick
Tipo de documento: Artigo
Idioma: por
Título da fonte: Scientia Iuris (Online)
Texto Completo: https://ojs.uel.br/revistas/uel/index.php/iuris/article/view/38500
Resumo: Compliance programs are becoming increasingly widespread, especially in the private sector because they facilitate the observance of legal norms; consequently, companies are becoming more complicit. The main aim of this paper is to analyze compliance, especially in the context of tax law, from the perspective of the Brazilian legal system. Moreover, this study verifies the impacts of these mechanisms as a means for having a competitiveness advantage. In order to accomplish this important objective, this article used the deductive method and literature review. Finally, this paper concludes that compliance, particularly tax compliance, is fundamental in reducing risks and increasing competitiveness, especially because it creates a safe and reliable environment for investments
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spelling Tax compliance: risk reduction and increased competitiveness in the corporate worldCompliance fiscal: diminuição de riscos e aumento de competitividade no mundo corporativoCompliance. Tax ComplianceEfficiencyCompetitivenessComplianceCompliance FiscalEficiênciaCompetitividadeCompliance programs are becoming increasingly widespread, especially in the private sector because they facilitate the observance of legal norms; consequently, companies are becoming more complicit. The main aim of this paper is to analyze compliance, especially in the context of tax law, from the perspective of the Brazilian legal system. Moreover, this study verifies the impacts of these mechanisms as a means for having a competitiveness advantage. In order to accomplish this important objective, this article used the deductive method and literature review. Finally, this paper concludes that compliance, particularly tax compliance, is fundamental in reducing risks and increasing competitiveness, especially because it creates a safe and reliable environment for investmentsOs programas de compliance são cada vez mais difundidos, especialmente no âmbito do setor privado, permitindo-se que as organizações se coloquem em conformidade com questões jurídicas e consequentemente haja gradativo aumento na eficiência. O objetivo do presente artigo é analisar o compliance, em especial o inserido no âmbito fiscal, na perspectiva do ordenamento jurídico nacional, além de verificar os impactos da adoção desses mecanismos como forma de ganho de competitividade, sendo utilizado o método dedutivo de pesquisa, com coleta de bibliografia temática. Conclui-se que a prática da conformidade, em especial o compliance fiscal, figura-se instrumento fundamental à minimização de riscos e aumento da competitividade, especialmente pelo ganho de confiabilidade de ambiente pautado na integridade e na segurança de investimentos.Universidade Estadual de Londrina2020-03-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://ojs.uel.br/revistas/uel/index.php/iuris/article/view/3850010.5433/2178-8189.2020v24n1p78Scientia Iuris; v. 24 n. 1 (2020); 78-982178-81891415-6490reponame:Scientia Iuris (Online)instname:Universidade Estadual de Londrina (UEL)instacron:UELporhttps://ojs.uel.br/revistas/uel/index.php/iuris/article/view/38500/26947Copyright (c) 2022 Scientia Iurishttps://creativecommons.org/licenses/by/4.0/deed.pt_BRinfo:eu-repo/semantics/openAccessOliveira, Bruno Bastos deGerminari, Jefferson Patrick2023-01-26T22:29:51Zoai:ojs.pkp.sfu.ca:article/38500Revistahttps://www.uel.br/revistas/uel/index.php/iurisPUBhttps://www.uel.br/revistas/uel/index.php/iuris/oairevistamdireito@uel.br2178-81891415-6490opendoar:2023-01-26T22:29:51Scientia Iuris (Online) - Universidade Estadual de Londrina (UEL)false
dc.title.none.fl_str_mv Tax compliance: risk reduction and increased competitiveness in the corporate world
Compliance fiscal: diminuição de riscos e aumento de competitividade no mundo corporativo
title Tax compliance: risk reduction and increased competitiveness in the corporate world
spellingShingle Tax compliance: risk reduction and increased competitiveness in the corporate world
Oliveira, Bruno Bastos de
Compliance. Tax Compliance
Efficiency
Competitiveness
Compliance
Compliance Fiscal
Eficiência
Competitividade
title_short Tax compliance: risk reduction and increased competitiveness in the corporate world
title_full Tax compliance: risk reduction and increased competitiveness in the corporate world
title_fullStr Tax compliance: risk reduction and increased competitiveness in the corporate world
title_full_unstemmed Tax compliance: risk reduction and increased competitiveness in the corporate world
title_sort Tax compliance: risk reduction and increased competitiveness in the corporate world
author Oliveira, Bruno Bastos de
author_facet Oliveira, Bruno Bastos de
Germinari, Jefferson Patrick
author_role author
author2 Germinari, Jefferson Patrick
author2_role author
dc.contributor.author.fl_str_mv Oliveira, Bruno Bastos de
Germinari, Jefferson Patrick
dc.subject.por.fl_str_mv Compliance. Tax Compliance
Efficiency
Competitiveness
Compliance
Compliance Fiscal
Eficiência
Competitividade
topic Compliance. Tax Compliance
Efficiency
Competitiveness
Compliance
Compliance Fiscal
Eficiência
Competitividade
description Compliance programs are becoming increasingly widespread, especially in the private sector because they facilitate the observance of legal norms; consequently, companies are becoming more complicit. The main aim of this paper is to analyze compliance, especially in the context of tax law, from the perspective of the Brazilian legal system. Moreover, this study verifies the impacts of these mechanisms as a means for having a competitiveness advantage. In order to accomplish this important objective, this article used the deductive method and literature review. Finally, this paper concludes that compliance, particularly tax compliance, is fundamental in reducing risks and increasing competitiveness, especially because it creates a safe and reliable environment for investments
publishDate 2020
dc.date.none.fl_str_mv 2020-03-30
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artigo avaliado pelos Pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ojs.uel.br/revistas/uel/index.php/iuris/article/view/38500
10.5433/2178-8189.2020v24n1p78
url https://ojs.uel.br/revistas/uel/index.php/iuris/article/view/38500
identifier_str_mv 10.5433/2178-8189.2020v24n1p78
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojs.uel.br/revistas/uel/index.php/iuris/article/view/38500/26947
dc.rights.driver.fl_str_mv Copyright (c) 2022 Scientia Iuris
https://creativecommons.org/licenses/by/4.0/deed.pt_BR
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2022 Scientia Iuris
https://creativecommons.org/licenses/by/4.0/deed.pt_BR
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Estadual de Londrina
publisher.none.fl_str_mv Universidade Estadual de Londrina
dc.source.none.fl_str_mv Scientia Iuris; v. 24 n. 1 (2020); 78-98
2178-8189
1415-6490
reponame:Scientia Iuris (Online)
instname:Universidade Estadual de Londrina (UEL)
instacron:UEL
instname_str Universidade Estadual de Londrina (UEL)
instacron_str UEL
institution UEL
reponame_str Scientia Iuris (Online)
collection Scientia Iuris (Online)
repository.name.fl_str_mv Scientia Iuris (Online) - Universidade Estadual de Londrina (UEL)
repository.mail.fl_str_mv revistamdireito@uel.br
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