WHEN COMPLIANCE IS NOT ENOUGH
THE CHALLENGE OF PROMOTING FISCAL INTEGRITY IN BRAZIL.
Keywords:
Fiscal Integrity, Soft Law, GRI Standards, Tax Planning, Tax AvoidanceAbstract
This article discusses the theme of promoting fiscal integrity from the perspective of the effectiveness of legal mechanisms for inducing socially desired behaviors. The discussion permeates the distinction between compliance with law and integrity, which is ordinarily sought through harsh legal norms, which impose behavior under penalty of sanction, and is being the subject of soft laws. In this sense, the text tries to draw an overview of the behavior of taxpayers in relation to compliance with tax legislation by exploiting cases in which non-compliance with the law, while undesirable, has not been effectively refrained by the legal system. It also addresses other situations in which the determination of taxpayers to avoid taxation results in reaction from the legislator who, in addition to not solving the problem, make the image of the tax system and the tax authority even more compromising. Instead of continuing the path of covering the gaps in the imposition, the text explores the possibility of the adoption of a soft model of legislation, inspired by communication standards established by independent international organizations to stimulate socially desirable behaviors.
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