000			01752nab a2200241 c 4500
999			_c145861 _d145861
003			ES-MaIEF
005			20220908181343.0
007			ta
008			220513t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aOliveira, Phelippe Toledo Pires de _965152
245		0	_aImproving the relationship between tax authorities and taxpayers in Brazil _c Phelippe Toledo Pires de Oliveira
500			_aResumen.
520			_aBrazilian tax authorities have traditionally had an adversarial relationship with taxpayers. Recent initiatives, however, show a paradigm shift that may bring taxpayers and tax authorities together. The country has made increasing efforts to reduce tax-related compliance costs over the past years. Additionally, the Brazilian tax administration has gradually improved the services available to taxpayers and treated them as clients rather than just ‘taxpayers’. Moreover, taxpayers have participated in the rulemaking process, notably in respect of tax guidance. The recent implementation of tax settlement agreements may be considered as significantly altering traditional concepts as it broke long-established misconceptions. Other initiatives to further enhance their relationship may be underway, including improving tax rulings and the mutual agreement procedure (MAP), cooperative compliance programs, and arbitration in tax matters.
650			_aADMINISTRACION TRIBUTARIA _97307
650			_aREFORMA _910750
650			_aCONTRIBUYENTES _941169
650		4	_aCUMPLIMIENTO COOPERATIVO _963689
650		4	_aTAX RULINGS _965151
650			_aBRASIL _933442
773	0		_9167137 _oOP 2141/2022/3 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, issue 3, March 2022, p. 218-230
942			_cART