Cooperative Tax Compliance as an Instrument for Improving the Tax Environment

General Aspects

Abstract

The speed of changes in the business world, the high mobility of income and people, the complexity of tax legislation and the scarcity of public resources demand a paradigm shift with respect to the tax administration. In this scenario, Cooperative Compliance arises, based on a transparent and agile relationship between taxpayers and tax authorities with the objective of reducing tax risks, thus increasing the level of certainty regarding tax positions, and, on the other hand, tax revenues for the States. The present study aims to present the elements of Cooperative Compliance as outlined in OECD studies, evaluating the main aspects that make up such structures.