Compliance cooperativo entre o fisco e o contribuinte

• Autor(a) principal: VIEIRA NUNES, ROGERIA
• Data de Publicação: 2023
• Outros Autores: Garbaccio, Grace
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Brasileira de Estudos Políticos (Online)
• Texto Completo: https://pos.direito.ufmg.br/rbep/index.php/rbep/article/view/856
• topic: Administração Tributária; Cooperação; Compliance; Tax Administration; Cooperation; Compliance

This article analyzes the cooperative compliance system between tax authorities and taxpayers and its influence on the maintenance of civil rights. The current model of inspection is inefficient and ineffective. Thus, it addresses the implementation of a new system that brings tax administration and taxpayers closer together to encourage voluntary compliance and compliance with tax rules, demonstrating the importance of using a Tax Cooperation System in the Tax Administration. The methodology used was bibliographic research, especially the studies proposed by Andrade (2017), Maeda (2013), Giovanini (2014) and Leal (2016). The results demonstrated the importance of a differentiated action by the tax administration, which should help the taxpayer, sharing information and answering doubts and questions, prioritizing dialogue and preventive conflict resolution. Thus, it is clear the importance of proximity between the taxpayer and the tax authorities, through a relationship of trust. It was concluded, that the implementation of a cooperative tax regulation model would reduce insecurity, in view of the gain in certainty and clarity, through a coordinated service, together with the tax administration, and would allow the growth of voluntary compliance. tax obligations.