Cooperative compliance
a new reality between tax administration and taxpayers
Keywords:
co-operative compliance, digital economy, voluntary disclosure, global taxation, protection of taxpayer’s confidenceAbstract
This paper analyzes the importance of a new paradigm in the relationship between tax administration and taxpayers, before traditionally conflicting, henceforth essentially cooperative. The construction of a co-operative compliance is a natural result of the new challenges faced by both poles of the tax relationship in times of great technological advances and globalization, in order to achieve the basic objectives of a tax system. The success of a co-operative compliance system depends on behavioral changes by tax administration and taxpayers. In such a sense, the Brazilian approach will be analyzed considering the pernicious influence of decisions that neglect the trust of taxpayers and the credibility of the state.
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