ImprimirTax Compliance
The debate on tax compliance is increasingly prevalent, considering the countless challenges that the tax area brings to the criminal sciences.
Exercising a leadership position, the book “Crime e Repatriação” addresses the regulatory logic of the Brazilian asset repatriation law (Law nº 13.254/16), bringing important reflections from the point of view of the control of monetary transit, anti-corruption filters and crimes of evasion of foreign exchange and money laundering. (Download here)
Good references on compliance can be found in the book “Ética negocial e compliance: entre a educação executiva e a interpretação judicial”, by Eduardo Saad-Diniz. (Download here)
Especially on the development of issues of tax compliance, tax crimes and tax representation for criminal purposes, the article “Tax compliance, crimes tributários e representação fiscal para fins penais”, published in the collective work “Compliance no Direito Tributário”, brings good considerations. (Download here)
Our team is focused on research and analysis of topics involving tax compliance related to tax injustice, regulation, tax crimes, tax cooperation, secrecy, monitoring, whistleblowing and human rights.
Under the coordination of Prof. Dr. Eduardo Saad-Diniz and Prof. Dr. Guilherme Mendes, we are working on a book to share the results of our tax compliance research:
GIULIA RAMOS – Sigilo bancário e tax compliance
LETICIA GRANJEIA – Monitoramento e tax compliance
GUSTAVO MARIN – Whistleblowing e tax compliance
VICTORIA LAURENTIZ – “HRDD e tax compliance: rumo a um benchmark de direitos humanos no âmbito tributário das corporações”
LEONARDO AGAPITO – Política fiscal, regulação e enforcement na América Latina: regulatory rollback ou justiça fiscal?
CAMILA FORIGO – Crimes tributários e tax compliance
SOFIA MARTINELLI – A interpretação do FATCA e os problemas da cooperação fiscal
DAVI VALDETARO GOMES CAVALIERI – Fundamentos de legitimidade dos programas de tax compliance
BRUNA SANTOS – Injustiça fiscal e tax compliance
ALAÍS APARECIDA BONELLI DA SILVA – Transparência fiscal e novas tecnologias
JOAO VICTOR GIANECCHINI e LAURINDO CANOMBO VIPIPILI – Tax Compliance e injustiça fiscal: estudo do caso “Luanda Leaks”
IVAN BECHARA – Análise de risco e tax compliance
LARISSA BECHARA – Registros contábeis e o problema da cumplicidade das auditoras
CARLOS PEREIRA – Autoritarismo, injustiça fiscal e a vitimização do contribuinte
Our presence:
Webinar: Tax compliance
Panelists: Eduardo Saad-Diniz; Karem Jureidini Dias; e Marcos Vinicius Neder.
Coord.: Alexandre Nishioka e Guilherme Adolfo dos Santos Mendes.
Link: https://www.youtube.com/watch?v=TXowDnMwqc0
Literature suggestions:
“Repatriação e crime – Terceira parte” – Eduardo Saad-Diniz e Renato Silveira
“Ética negocial e compliance” – Eduardo Saad-Diniz
Avaliable data base: https://www.taxjustice.net
“Triumph of Injustice” – Emmanuel Saez e Gabriel Zucmán
“La riqueza olvidada de las naciones” – Gabriel Zucmán
Sloterdijk x Honneth: http://habermas-rawls.blogspot.com/2009/09/axel-honneth-versus-peter-sloterdijk-on.html
Papers do Reuven Avi-Yonah