Compliance como instrumento de estratégia fiscal e empresarial: uma análise histórica sobre o instituto

Abstract

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.