Banca de DEFESA: ANTONIO ROBERTO MARTINS

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : ANTONIO ROBERTO MARTINS
DATE: 06/04/2023
TIME: 10:30
LOCAL: Ambiente virtual Zoom
TITLE:

TAX CONSULTATION AS AN INSTRUMENT TO INCREASE COOPERATIVE COMPLIANCE BETWEEN THE BRAZILIAN FEDERAL REVENUE REVENUE AND TAXPAYERS.

KEY WORDS:

Tax compliance. Cooperative Compliance. Receita Federal do Brasil. Tax Consultation.

PAGES: 104
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUMMARY:

This dissertation aims to propose improvements in the federal Tax Consultation and its use as a communication tool to expand cooperative compliance between the Brazilian Federal Revenue Service (RFB) and taxpayers and consequently increase tax compliance. To contextualize the theme of this work, firstly, an overview of the historical period resulting from the reform of the State and Public Administration in Brazil is outlined. An analysis of the transition of the evolution of the concepts of Public Administration is made and it was shown, how the New Public Service (NSP), with the objective of emphasizing the citizen dimension, is evidenced as a solution to the bureaucratic and managerial models of the Public Administration . Next, the concept and development of cooperative compliance is analyzed, characterized as a new relationship model between the Tax Administration and taxpayers, and issues related to the implementation of cooperative compliance measures in the RFB are addressed, through the CONFIA program, which aims to improve the federal tax compliance conditions. Finally, aspects of the current federal Fiscal Consultation were analyzed. In this work, we opted for bibliographical, descriptive and field research. As a collection technique, a questionnaire was used and for data analysis, reflection and interpretation of coded and structured data was used. The results indicate, in the assessment of the taxpayers, that: there is a complex tax environment, a positive perception of the Image / Reputation of the RFB, a bad relationship with the RFB, with mistrust and imbalance, in which the transparency and publicity of the RFB are not large, an average assessment of the services provided by the RFB, in addition to the fact that, in their opinion, there is a lack of communication channels, it is difficult to obtain information, present arguments and there is little dialogue with the RFB. It was verified that there is a lack of knowledge on the subject of cooperative compliance by taxpayers and RFB employees, with a manifest interest of taxpayers in the advantages offered, but also a measurement that there would be, initially, a small engagement in cooperative compliance actions . The survey also showed the little use and fear that taxpayers have to use the federal Tax Consultation process. As a conclusion and proposal, it is suggested the expanded use and with some adaptations of the federal Tax Consultation process for use by taxpayers, with the potential to avoid tax discussions, improve communication between the RFB and taxpayers and, consequently, positively increase the relationship among these, working to expand cooperative compliance in the RFB.

COMMITTEE MEMBERS:
Presidente - 3088038 - ANA RITA SILVA SACRAMENTO
Externo à Instituição - FABIANO MAURY RAUPP
Externo ao Programa - 3272378 - LINDOMAR PINTO DA SILVA - null