Governança Tributária

Princípios e Prática

Abstract

Tax governance practice, which is still fairly adopted in Brazil, has achieved greater relevance with the introduction, among the companies, of corporate governance rules. However, for the tax governance to be applied efficiently, it is necessary to respect its principles and to put them in practice, by means of creating internal tax policies and codes of conduct. The adoption of a governance model based on the corporate tax dynamics is the best way to obtain a good result regarding tax transparency.