To understand the fiscal war

Fiscal WarTax incentives involving the ICMS are the cause of tax war between states, legal challenges and legal uncertainty in the country's competitive environment. ETCO-Brazilian Institute of Ethics in Competition supports the drafting of laws and actions to solve the problem. To clarify those interested and give more visibility to the topic, the Institute created a folder with the main points under discussion and their positioning.

The newsletter is available in the publications area of ​​the website or at the institute's headquarters. More information by phone (11) 3078-1716 or email to etco@etco.org.br

 

Information about debtor persistent

The persistent tax debtor - Find out why it is harmful to the country.
Segments such as fuel and beverage distribution face unfair competition from companies that do not deliberately collect their taxes. These are the so-called hard debtors: they recognize the debt, but do not pay taxes, counting on the slowness of Justice to remain in the market for years.

Stubborn debtor - Understand why we must fight it.
ETCO-Brazilian Institute of Ethics in Competition supports initiatives to end this practice and has just published an informative about the subject.

The publication is available on the website or at ETCO headquarters. More information by phone (11) 3078-1716 or email to etco@etco.org.br

 

Infographic shows the key points of an integrity program

ETCO - Brazilian Institute of Competitive Ethics prepared an infographic to support companies interested in developing integrity programs. The objective is mainly to help small and medium-sized companies, which tend to have less access to information on the topic.

In light and accessible language, the material provides guidance on aspects such as the identification of risks and the development of controls and standards of conduct. The material was carried out with technical consultancy from Machado Meyer Sendacz Opice Advogados.

The creation of integrity programs gained even more importance after the approval of Law 12.846, known as the Anti-Corruption Law, which establishes legal, administrative and civil responsibilities in cases of corruption practiced by private companies.

The subject has been a topic of interest to ETCO since before the law was passed two years ago. In 2012, for example, the institute organized its first seminar to discuss corporate corruption. Now, with legislation on the subject, ETCO fulfills its role of helping entrepreneurs and executives to implement good practices in their companies to guarantee business integrity.

The infographic is also available in PDF format.🇧🇷 See below for the electronic version of the material.

Understand what the default debtor is

ETCO develops material with the objective of clarifying in a clear and simplified way, what is the Contumaz Debtor, the damage that this type of debtor causes to the country and how we must combat it.

Stubborn tax debtor:
Find out why this type of debtor is so harmful to the country and how it is possible to fight it

ETCO defends that the Public Power can use legal tools to combat the persistent tax debtor, which causes enormous damage to public coffers, free initiative, fair competition and the population as a whole. For this, it is essential that there is a union of efforts by the Executive, the Legislative, the Judiciary and the most diverse groups of civil society interested in the theme.

OUR CONTRIBUTION TO THE STATES

The creation of special taxation regimes for incumbent tax debtors and for critical sectors can reduce the losses that premeditated and systematic tax evasion causes to public coffers and the competitive environment. Some members of the Federation, however, are reluctant to create laws in this regard for fear that they will be overturned in court.

To help them, ETCO commissioned the tax expert Hamilton Dias de Souza, a member of its advisory board and master in Tax Law from the Faculty of Law of the University of São Paulo (USP), to study the arguments used in the processes and decisions already made taken by the Federal Supreme Court for this type of case.

The objective is to contribute so that States and the Union, when interested in implementing a differentiated tax collection regime, can create their bills with greater legal certainty.

ETCO also promotes awareness of the authorities on the subject, participating in debates and thematic events.

Magazine: How to Combat the Accurate Tax Debtor