Compliance tributário: um estudo sobre o cumprimento das obrigações tributárias e o seu reflexo nas receitas do Estado

Abstract

The Brazilian tax system, based on the National Tax Code (CTN), is one of the most complex in the world, structured around an intricate set of primary and secondary obligations. These obligations not only ensure the revenue needed to maintain the State and implement public policies, but also play an essential role in overseeing and controlling economic activities. The importance of implementing compliance in companies will be discussed. The problem, therefore, is presented based on the following question: what is the true effectiveness of implementing compliance policies in the corporate environment? Is it truly necessary, given all the costs and expenditures involved in effectively implementing compliance policies? The lack of clarity in some legal provisions, coupled with the possibility of divergent interpretations, increases the risk of fines and litigation, further burdening businesses. In this scenario, tax compliance emerges as a strategic tool, going beyond mere compliance with legal obligations to incorporate good tax management practices, risk mitigation, and corporate governance. In light of these considerations, this research aims to analyze the relationship between tax obligations and compliance, demonstrating how the adoption of compliance measures can contribute to a more efficient, fair, and predictable tax system.