Remarks on Tax Litigation and Cooperative Compliance in Brazil

Abstract

This paper analyzes the importance of developing an effective cooperative compliance system to reduce tax litigancy in Brazil. In fact, Brazilian tax collection is inefficient and unacceptably time-consuming, which encourages new litigation instead of timely collection, one of the basic feature of a cooperative tax milieu. At the end, this paper intends to define pillars of a cooperative system and its importance for reducing the litigation between tax administration and taxpayers.