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dc.titleCooperative Compliance in Brazil: What Does the Future Hold?
dc.contributor.authorCalijuri, Mónica
dc.contributor.authorToledo Pires de Oliveira, Phelippe
dc.contributor.orgunitFiscal Management Division
dc.coverageBrazil
dc.coverageSouthern Cone
dc.coverageSouth America
dc.coverageLatin America and the Caribbean
dc.date.available2023-10-18T00:10:00
dc.date.issue2023-10-18T00:10:00
dc.description.abstractThe concept of cooperative compliance has gained momentum in recent years as tax authorities seek to establish more collaborative relationships with taxpayers, especially in member countries of the Organisation for Economic Co-operation and Development (OECD). The subject had not arisen with the same interest in Latin America and the Caribbean. Brazil, in particular, has been cautious in its approach to cooperative compliance after a timid attempt some years ago. However, this has been changing since the launch of the Confia pilot program in 2021, where the Brazilian Federal Revenue (RFB) is collaborating with a group of large taxpayers participating in the pilot. Confia's main objective is to develop a relationship of trust between tax authorities and taxpayers by promoting a culture of compliance based on cooperation and transparency. This paper highlights the benefits of cooperative compliance including improved relationships between tax authorities and taxpayers, greater tax certainty, and reduced compliance and litigation costs. These benefits can help make Brazilian companies more competitive globally and improve risk assessments for tax administrations. Some initiatives taken by Brazilian tax authorities to enhance their relationship with taxpayers, including the experience of the RFB with Confia, could provide valuable lessons for other Latin American and Caribbean countries.
dc.format.extent43
dc.identifier.doihttp://dx.doi.org/10.18235/0005204
dc.identifier.urlhttps://publications.iadb.org/publications/english/document/Cooperative-Compliance-in-Brazil-What-Does-the-Future-Hold.pdf
dc.language.isoen
dc.publisherInter-American Development Bank
dc.subjectTaxation
dc.subjectTax Reform
dc.subjectTaxpayer
dc.subjectTax Administration
dc.subjectTax Compliance
dc.subjectTrust
dc.subjectTransparency and Anticorruption
dc.subjectRisk Management
dc.subject.jelcodeH25 - Business Taxes and Subsidies
dc.subject.jelcodeH26 - Tax Evasion and Avoidance
dc.subject.jelcodeH27 - Other Sources of Revenue
dc.subject.jelcodeH83 - Public Administration • Public Sector Accounting and Audits
dc.subject.jelcodeH87 - International Fiscal Issues • International Public Goods
dc.subject.keywordscooperative compliance;taxpayer compliance;risk;certainty;litigation
dc.typeTechnical Notes
idb.identifier.pubnumberIDB-TN-02793
idb.operationRG-T4282
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