http://repositorio.unirn.edu.br/jspui/handle/123456789/629 Sat, 25 Apr 2026 06:24:09 GMT 2026-04-25T06:24:09Z http://repositorio.unirn.edu.br/jspui/handle/123456789/1487 Título: Compliance como instrumento de estratégia fiscal e empresarial: uma análise histórica sobre o instituto Resumo: This work is the result of a theoretical research that sought to demonstrate the importance of the incidence of the compliance institute in business structures, with emphasis on the tax sector, as a mechanism for reducing the risks that taxpayers and companies may be subjected to. According to the understanding, based on consultations with good doctrine and some readings of examples, the instrument under discussion enables business organizations to avoid committing illegal acts, offending the legal system, internal ethics and good customs in general, from the moment in which institutions adhere to effective integrity programs, applying internal projects and, above all, with a change in culture. From the understanding of what the phenomenon of compliance is, analyzed in general and applied to the tax and business environment, and from the perspective of national tax planning, we must seek to understand how it is applied together with the instruments mentioned in the business sphere . From this perspective and in a theoretical discussion on tax planning and compliance, the question is: What is tax planning? What does compliance mean, and what is your role in the tax segment? How does compliance contribute to business growth and what are its main tools and benefits? What is the origin and historical evolution of compliance? In this sense, the idea is defended that the application of the compliance institute is a direct ally of Brazilian organizations, not only to fight corruption existing on national soil, but also to protect and protect taxpayers and companies from severe punishment in the sphere tax and avoid institutional crises of different types. To reach such conclusions, it is necessary to look into the main concepts and rules of compliance, as well as the definitions and characteristics of tax planning, seeking to present the advantages of an integrity system effectively applied, in accordance with the Brazilian legal system, examples business, good governance and support in doctrine. Type: Trabalho de Conclusão de Curso Fri, 01 Jan 2021 00:00:00 GMT http://repositorio.unirn.edu.br/jspui/handle/123456789/1487 2021-01-01T00:00:00Z http://repositorio.unirn.edu.br/jspui/handle/123456789/1245 Título: Insegurança jurídica no descumprimento das decisões do supremo tribunal federal pelo ente fazendário federal: recurso extraordinário nº 574.706/PR Edward Resumo: The article will demonstrate the use of constitutional principles as a way of guiding the various normative types that are used for disciplining the State's power to tax. Despite the existence of the constitutional principalities, it is still necessary for the Federal Supreme Court to analyze and adjudicate normative provisions that sometimes transcend its purpose of collecting revenues to supply state activities, and are considered true violators of the rights and taxpayer's guarantees. The methodology applied in this article is based on bibliographic research through books, legal journals and specialized websites, as well as in research of recent trials on the subject. The conclusion consists in demonstrating that the Federal Estate Agency persists in breaching judicial decisions issued by the Federal Supreme Court, limiting itself to follow laws that contradict constitutional provisions Type: Trabalho de Conclusão de Curso Mon, 01 Jan 2018 00:00:00 GMT http://repositorio.unirn.edu.br/jspui/handle/123456789/1245 2018-01-01T00:00:00Z