Open AccessTax Evasion in Brazil and the Institutions to Control
Author(s) -
Felippe Clemente,
Viviani Silva Lírio
Publication year - 2017
Publication title -
international journal of accounting and financial reporting
Language(s) - English
Resource type - Journals
ISSN - 2162-3082
DOI - 10.5296/ijafr.v7i1.10679
Subject(s) - tax evasion , evasion (ethics) , control (management) , public economics , government (linguistics) , business , double taxation , tax reform , economics , indirect tax , linguistics , philosophy , immune system , management , immunology , biology
Brazilian tax evasion is very high. Tax evasion cause many problems for economics as budget realization, income distribution and not allocation of productive resources. The tax authority and the government have tried developing mechanisms for down the tax evasion agent action. But, the problem in Brazil is not having a real and security database about tax evasion. This paper is a first effort for try to measure and to identify tax evasion in Brazil. Despite efforts to the fight against crimes pension Brazil faces several problems regarding the decreased levels of tax evasion in the country, the main structural nature such as soft laws, lack of skilled labor, inefficient methods of preventive combat and academic research.