Ética da Administração Fazendária e o Processo Administrativo Fiscal

Abstract

The purpose of this article is to present a dynamic analysis of tax collection in contemporary tax systems, which are characterized by the transfer of assessment tasks to the taxpayers. We will examine the role of company’s and tax auditors’ corruption as instruments of tax evasion in a system where tax audit has fundamental importance for the control of the self-assessments made by taxpayers. Our aim is to search for the origins of this phenomena and to analyze mechanisms that could be put in place for its control.