TAX CONSULTATION AND COOPERATIVE COMPLIANCE AT THE BRAZILIAN FEDERAL REVENUE SERVICE
DOI:
https://doi.org/10.5281/zenodo.8423611Keywords:
Brazilian Federal Revenue Service, Cooperative Compliance, Tax ConsultationAbstract
The aim of this article was to analyze, based on the perception of taxpayers and civil servants, how the tax consultation process can contribute to enhancing cooperative compliance at the Brazilian Federal Revenue Service (RFB). The research was descriptive and field-based. The study used a questionnaire as a data collection tool, which was applied to a group of one hundred and forty-five companies in the jurisdiction of the Federal Revenue Office (DRF) in Campinas/SP, as well as fifteen employees of the DRF in Campinas/SP who work in the taxpayer inspection process, and was measured using a five-point Likert scale. The conclusion is that the RFB must improve the tax consultation process and that changing the perception of the RFB's actions, from coercive to cooperative compliance, is possible as long as the RFB acts to improve the issues identified, bringing impacts for the expansion of the cooperative compliance program. Greater use of tax consultation processes would be capable of enabling the opening or qualification of these communication channels, ensuring a more transparent relationship between organization and taxpayers and providing greater legal security, in addition to positively influencing the expansion of cooperative compliance within the scope of the RFB in addition to having a positive influence on expanding cooperative compliance within the scope of tax consultation. RFB. There is a clear need for the RFB to make the meaning of cooperative compliance more widely known to taxpayers and their employees, since, as the survey showed, there is still a lack of knowledge on the subject among respondents from both groups.
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