O compliance no direito tributário:os impactos do compliance tributário fiscal na gestão institucional privada

Abstract

This monograph aims to clarify the understandings about of the Compliance tool in its purest sense, since its origin, demonstrating the importance that this mechanism has in institutions private, to the point of resulting in an adequate Tax Avoidance, defined with based on the compliance of its activities with the legal system. A research discussed here has its objective based on the verification of the implantation of Fiscal Tax Compliance in the observance of a little defended and studied in other existing articles, in the sense of defending that o this organizational instrument is a pillar for tax planning, understood as a resource analogous to Tax Avoidance, which aims to save tax burden for taxpayers, making it possible to achieve through the joint development of these two corporate mechanisms a prevention risk and loss of value