Compliance fiscal: diminuição de riscos e aumento de competitividade no mundo corporativo

Bruno Bastos de Oliveira; Jefferson Patrick Germinari

doi:10.5433/2178-8189.2020v24n1p78

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

Authors

Bruno Bastos de Oliveira Universidade de Marília (UNIMAR) http://orcid.org/0000-0002-4563-6366
Jefferson Patrick Germinari Universidade de Marília (UNIMAR)

DOI:

https://doi.org/10.5433/2178-8189.2020v24n1p78

Keywords:

Compliance. Tax Compliance, Efficiency, Competitiveness

Abstract

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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Author Biographies

Bruno Bastos de Oliveira, Universidade de Marília (UNIMAR)

Doutor em Ciências Jurídicas pela Universidade Federal da Paraíba. Mestre em Ciências Jurídicas pela Universidade Federal da Paraíba. Especialista em Direito tributário pela Universidade do Sul de Santa Catarina (UNISUL). Bacharel em Direito pelo Centro Universitário de João Pessoa. Email: bbastos.adv@gmail. com

Jefferson Patrick Germinari, Universidade de Marília (UNIMAR)

Mestrando em Direito pela Universidade de Marília. Bacharel em Direito pela Faculdade de Ciências Gerenciais de Dracena. Email:jeffersonpgerminari@ gmail.com

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Published

2020-03-30

How to Cite

Oliveira, B. B. de, & Germinari, J. P. (2020). Tax compliance: risk reduction and increased competitiveness in the corporate world. Scientia Iuris, 24(1), 78–98. https://doi.org/10.5433/2178-8189.2020v24n1p78

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Issue

Vol. 24 No. 1 (2020)

Section

Artigos

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