Combating the persistent tax debtor is one of ETCO's priority projects. The Institute contributes to this battle by sponsoring studies, holding or supporting events and producing publications to spread the importance of this struggle across the country. See some of our initiatives

STUDY TO ASSIST STATE PROJECTS

In order to assist states in combating the figure of the persistent debtor, the ETCO-Brazilian Institute of Ethics in Competition supported the creation of a draft state law that details the exceptional situations to fit certain taxpayers into special regimes. “ETCO has been fighting for states to make these laws in a strict way, just to catch these market players, and with appropriate sanctions, because often the sanctions that states impose are so severe that they are disproportionate and, therefore, , unconstitutional ”, explains lawyer Hugo Funaro, who participated in the drafting of the document. The text also describes the appropriate measures and limitations for their application. The objective is that the document serves as a reference for the states to create their own laws against heavy debtors.

SEMINAR IN PARTNERSHIP WITH ECONOMIC VALUE

In 2015, ETCO joined the newspaper Valor Econômico to hold the seminar O Debedor Contumaz and Ética Concorrencial. The event took place in November, in São Paulo, and brought together magistrates, lawyers, authorities and representatives of the private sector. Also as a result of this partnership, Valor produced a special notebook on the debtor, published on November 18, 2015.

FONDER, MAGAZINE, SITE

In order to broaden the understanding of the performance and the fight against the persistent debtor, ETCO has also been producing special publications, such as the one you have in hand. In 2015, the Institute also produced a brochure on the subject. All of these contents are also available on the internet, in specific areas of the ETCO website.

NEXT STEPS

PERFORMANCE IN CHANGING THE TAX EXECUTION LAW

ETCO will defend the inclusion of the concept of recurrent debtor in the new rules for the collection of the Union's active debt and instruments to combat companies that practice anti-competitive prices.

THEMATIC EVENTS

The Institute will develop and support new actions to raise public awareness and authorities about the evils caused by systematic tax debtors.

STIMULATING SPECIAL SURVEILLANCE SCHEMES

ETCO will work closer and closer to the Finance Secretariats with the objective of assisting the tax authorities in the production of specific legislation against the debtor.