Programas de conformidade fiscal como quebra de paradigmas

Abstract

The Tax Administration, in line with the obligation to promote fiscal justice and create a favorable economic development environment, has the fundamental role of providing the State with the necessary resources to carry out its public policies and guarantee the well-being of society. In this vein, the present dissertation aims to demonstrate that national and international states, based on a cooperative environment of better relationship between the tax authorities and taxpayers, are breaking paradigms and changing their repressive inspections, their endless litigation and unfair competition, for more guiding tax compliance models, prior monitoring and self-regulation, based on classification criteria and tax risk. This paradigm shift, called tax compliance, presupposes a behavioral change on the part of taxpayers and the State's procedures, where the State must play a role as a service provider in the search for the facilitation of tax compliance, and those must help in the construction of a cooperative and inducing model, where the vast majority of taxpayers, who comply with their tax obligations, enjoy the benefits granted by the State, and the minority that do not comply are forced to change their compliance standards. Tax compliance programs are a rapidly expanding reality around the world, and the discussion of this topic already has a dedicated chapter at the OECD, with rich works by scholars and governments from different countries. This study will present the concept of tax compliance and its objectives, a little applied hermeneutics, origin and evolution of the theme, the legal and principiological lines, the main pillars and counterparts for a successful model, in the understanding of this author, as well as a brief analysis structural and economic, through practical comparison, of national and international tax compliance programs. In this context, relevant aspects of tax compliance programs for the Public Administration, taxpayers and society will be presented. It is hoped that this work will serve as a reflection and evaluation between the traditional models of Tax Administration and the evolutionary cooperative tax compliance, currently adopted by several entities. And yet, that demonstrates that the paradigm shift, now underway, feeds an economic environment of greater legal certainty, process economy, transparency, better tax-taxpayer relationship, and efficiency and effectiveness of State collections.