Themes files

Anti-Corruption Movements

ETCO supports actions to prevent and combat business corruption, a practice that diverts public funds, causes outrage and alienates competent and honest companies from doing business with governments and state-owned companies.

REFERENCES

Almanac of Corrupts, Dictators and Disgusting Tyrants, by Fátima Mesquita.
The book shows how certain politicians of yesterday and today act. You will understand what corruption, bribery, nepotism, abuse of power and crimes against humanity are.
Ethics and Shame on the Face! by Mario Sergio Cortella and Clóvis de Barros Filho.
The book questions the way we behave on a daily basis and the ethical conflicts that these attitudes cause.
Leeches of Brazil, by Lucio Vaz. Editora Geração, 2012
The book aims to reveal 12 cases of corruption and abuse of power by politicians and businessmen with all the mechanisms used to deceive the public machine. Among other scandalous events, the book talks about embezzlement of public money and murder of witnesses.
How to Be Honest in the Face of Ciro Hernandes' Corruption.
Based on the experience of more than 20 years between government and private companies in Brazil and abroad, the author calls the Brazilians to a crusade to fight corruption and transform Brazil into a more dignified country in the book.
The Corruption Cup, by Duciran Van Marsen Farena. Editora All Print Editora, 2014.
World Cup, Mensalão, cartels ... this book gathers chronicles published by the author in the press that deal with the common denominators of these episodes: corruption and impunity. In the same vein, the chronicles deal with the “Brazilian dream”, which in contrast to the “American dream” (hard work in exchange for material fulfillment) is conceived as “living at the expense of others, being served, segregation and impunity”. The “Brazilian dream”, however, is not for everyone, as it will only be fully lived by the rich, the only ones who have access to the essence of this dream (or is it a nightmare?): Impunity. With a willingness to face controversies, the author also addresses topics such as financial pyramids, the rise and fall of Eike Batista, the embargoes of the monthly allowance, Joaquim Barbosa, crucifixes, the “gay cure”, racial quotas, among others.
Ethical Business, by Linda D. Ferrell and OC Ferrell. Publifolha Publisher, 2010.
A guide in which the authors explain that an ethical organization is one that “is clear about what is right or wrong, according to the expectations of society”. According to them, this aspect will increasingly have to be taken into account by companies. Unlike personal ethics, business ethics follows a code that receives the same importance as other quality management systems.
Corruption, Show Your Face, by Marco Morel. Editora Casa da Palavra, 2012.
Featuring more than 500 years of history, the work traces a panorama of the national bandalheira, from Jogo do Bicho to monthly and monthly payments. The author, Marco Morel, reserves space for incorruptible heroes, who surprise by honesty.
Corruption: The 5th Power, by Antenor Batista. Publisher Edipro, 2012.
Written by lawyer Antenor Batista, the book “Corruption: The 5th Power” refers to the three distinctive powers of the modern democratic state - Legislative, Executive and Judiciary–, the “fourth power”, as the press is called, and the political strength of corrupt in Brazil.
Unethical, Me ?, by Max Bazerman and Ann Tenbrunsel. Publisher Elsevier, 2011
In the e-book “Unethical, Me?”, The authors examine how we overestimate our ability to do what is right and how we act unethically without realizing it. The authors investigate the nature of ethical disasters in the business world and beyond.
Privatized Brazil - an assessment of the dismantling of the State, by Aloysio Biondi. Publisher Fundação Perseu Abramo, 1999
Raízes do Brasil, by Sérgio Buarque de Holanda. Editora Companhia das Letras, 1997
In the line of more comprehensive books on corruption is Raízes do Brasil. The character of the Brazilian is the subject of one of the chapters of the book by historian Sérgio Buarque de Holanda. The "cordial man", presented by the author in the book, has a predisposition to confuse the public sphere and private interests, according to the book. Cases of nepotism and sponsorship are a clear example of what Buarque de Holanda wrote.
Public and Private Corruption: four aspects, by Salomão Ribas Junior. Publisher Forum, 2014
The present work addresses the theme of Public and Private Corruption, analyzing the phenomenon of corruption in four concrete aspects: ethics of public servants; public procurement; financing of political parties; and control of the Administration, which are carefully developed throughout the book, drawing attention to important aspects such as political-electoral financing, procurement and contracts with the Public Administration, as well as examining the causes, consequences, dimensions and forms of control , with a view to combating the phenomenon of corruption. In the end, some administrative, political, legal and legislative measures are suggested in order to prevent and combat public and private corruption in Brazil.

Combating Smuggling, Piracy and Counterfeiting

ETCO participates in initiatives to suppress these forms of illegal trade which endanger the health of the population and harm companies that operate within the law.

REFERENCES

Piracy CPI, by Luiz Antonio de Medeiros. Editora Geração, 2005.
The story of how Congressman Luiz Antonio de Medeiros defeated smuggling and counterfeiting of products in Brazil, with the cinematic prison of smuggler Law Kin Chong is the theme of the third volume of the História Agora collection. In his book, Mr Medeiros tells about the work of the CPI and the investigations are conducted in partnership with the Federal Police, which made it possible to dismantle criminal organizations and led the public to debate the damage caused by smuggling and counterfeiting. . The CPI sought to capture the 'sharks', that is, the heads of organized crime, linked to money laundering and drug trafficking, who commanded (and, according to Medeiros, unfortunately still do) the smuggling, tax evasion and fraud machine . Medeiros says that, lifting this veil, it was discovered that organized crime does not only deal with smuggling and piracy, but also finances other activities, such as money laundering from drug trafficking and the financing of terrorist groups.
Piracy not here !, by Adeli Sell. Editora Kad, 2004.
Extraordinary account of fearless public administrator, Adeli Sell who describes in simple and didactic texts, the difficult task of freeing our capital from illegal activities.
Illicit: The Attack on Piracy, Money Laundering and Trafficking, by Moisés Naím. Editora Jorge Zahar, 2006.
Attack on Piracy, Money Laundering and Trafficking in the Global Economy. The global networks of illegal trade in arms, drugs, human organs, immigrants, counterfeit goods, prostitutes, stolen art, in addition to terrorism and money laundering are today a consolidated part of the international economy and turn over hundreds of billions of dollars a year. In this book, Moisés Naím, carries out a detailed and pioneering investigation on a little-known side of globalization: illicit activities. Smugglers, drug dealers and pirates have always existed, but never with such great economic power.
How to Avoid Piracy and Coexistence Fraud, by Antonio Loureiro Gil. Atlas Publisher, 1998.
This book deals with practices and techniques for prevention, detection and correction / punishment in situations of aggression against intangible assets - practices and information - of organizations. It focuses on the life cycle of fraud, examples of fraud, piracy and collusion, aspects of motivation, causes, operational weaknesses and consequences. Summary - Reality of Society, Business, Risks of Private and Governmental Organizations (in terms of Operational, Commercial, Accounting and Financial Management, IT and Outsourcing), How to Avoid Involvement.
Piracy: untie this knot, by Julia Lopes. Editora Futura, 2006.
Piracy: Untying this knot brings together ten essays by Mr Julio Lopes on various aspects of counterfeiting and smuggling of goods, the violation of intellectual property and the dynamics of the informal economy in our country.
Studies to Combat Piracy in Honor of Judge Luiz Fernando Gama Pellegrini, by Eduardo Salles Pimenta. Editora Letras Jurídicas, 2011.
The book presents to the national legal scene the exposure of researchers about the preventive and repressive vision, about the socio-legal and economic plan of the issue. Notorious are actions that violate copyrights practiced by unauthorized use, as well as the excess in the exercise of rights practiced by representatives of authors or copyright holders.
Piracy is provided for by Decree 5. 244/2004, which in the sole paragraph of its Article 1 defines it as violating Law 9.609 and Law 9.6. The breadth of actions to typify the act of piracy reaches the use, among other creations, of audiovisual works, software, works of plastic arts, music and texts, in analog or digital language.
In this study are found the reflections of Doctors, Masters, Graduates and Leaders of Associative Entities, who confront the fact to the law and point out their reflexes.
It is an excellent source of consultation for all those who, working in the legal area or in all other areas related to intellectual property, are committed to fighting piracy, placing the Author / Creator above his work and as a fundamental and of the cultural evolution of any society that aims to develop legally.
Illegal Culture: the Moral Borders of Piracy, by Arthur Coelho Bezerra. Editora Mauad, 2014.
Based on research work with young consumers, pirated media traders and associations that defend copyright laws, the book discusses the circulation of cultural goods in digital networks and in clandestine street markets, in view of the condition of illegality. sharing, buying and selling unauthorized copies.

Solution to the fiscal war

ETCO contributes to the search for an appropriate, transparent and negotiated solution to the issue of tax incentives related to the ICMS, a focus of legal uncertainty in the government and in the business environment.

REFERENCES

Fiscal War - Reflections on the Granting of Benefits Within the Scope of Icms, by Paulo de Barros Carvalho and Ives Gandra da Silva Martins. Editora Noeses, 2012.
The so-called Fiscal War, especially the one referring to the ICMS, involves not only the friction between the States of the Federation, but also directly affects taxpayers who have benefited from tax incentives. In the book, the authors present two studies that reflect their understanding of the granting of tax exemptions, incentives and benefits under the ICMS, as contributions to the solution of the important and difficult issue of the Fiscal War.
Fiscal War - Reflections on the Granting of Benefits Within the Scope of Icms - 2nd Edition, by Paulo de Barros Carvalho and Ives Gandra da Silva Martins. Editora Noeses, 2014.
The harmful and illegal competition that endangers the Brazilian Federation - the Fiscal War - especially the one referring to the ICMS, involves not only the friction between the States of the Federation, but also directly affects taxpayers who have benefited from tax incentives. In the book, the authors present two opinions that reflect their understanding of the granting of tax exemptions, incentives and benefits under the ICMS, as contributions to the solution of the important and difficult issue of the Fiscal War. In this second edition, the authors added two new texts and included the transcript of the entire content of the preliminary draft prepared by the Federal Senate Pact Commission.
The Icms Tax War - A Critical Analysis of Credit Disallowances, by Eduardo Rodrigues Marques Klaus. MP Editora, 2010.
The author enters the study of the ICMS, delving into the principle of non-cumulativity. Then he brings his vision of tax benefits to the work. At this point, more than exposing the requirements related to their concession and identifying their species, Professor Klaus confronts these benefits with the financial ones, enriching his work.
Constitutional Changes to Icms, Fiscal War, Tax Competition and Improving the Business Environment In Brazil, by Fábio Roberto Corrêa Castilho. Editora Quartier Latin, 2013.
The constitutional reforms of the ICMS profile, today at the center of the discussion of reforms in the national tax system, aim, above all, to end the fiscal war between States. In this work, we tried to show that such reforms underestimate illegality as the main cause of the harmfulness of the fiscal war, leading to the disregard of the alternative of creating a normally competitive ICMS environment. At the same time, due to their excessive complexity and scope and because they occupy the discussion agenda on taxation in Brazil, they hinder incremental institutional changes in the ICMS that could, in fact, improve the Brazilian business environment.
ICMS credits in the Fiscal War, by Luiz Rogério Sawaya Batista. Publisher Quartier Latin, 2011.
This book deals with the fiscal war, with which the author obtained a master's degree in tax law from Universidade Presbiteriana Mackenzie. The matter is dealt with very proficiently in its various aspects, of which I want to dwell on just one point: the constitutionality of the challenge, by the state of destination, of credits that correspond to incentives granted unilaterally by another state, without the necessary approval by the Confaz. There are basically two positions in this field. For one, no state can challenge full credit (that is, 12% in the example given above) until the state law or decree that granted the incentive has been declared unconstitutional by the STF. For another, this challenge is perfectly possible without the need for a prior declaration of unconstitutionality, based on the provisions of art. 8 of complementary law No. 24, of January 10, 1975. In the state of São Paulo, there is a provision of state law that establishes this procedure - Alcides Jorge Costa.

Combating Tax Evasion

Tax evasion is one of the main obstacles to the development of the economy. Measures and tools to prevent tax evasion will ensure a level playing field for competitors from different sectors and guarantee government resources for social programs and investments.

One of ETCO's priority projects is the fight against the Contumaz Tax Debtor, which, unlike the tax evader, issues a note and notifies the tax authorities that it has sold its products, but does not collect taxes on it and uses this illicit advantage to reduce its prices and gain market unfairly.

Understand what the default debtor is and what we can do to combat it

REFERENCES

Tax Evasion Crimes, by Claudio Costa. Editora Revan, 2003.
This book addresses the crime of tax evasion from its deepest roots. Starting from the historical evolution of the treatment of tax fraud, from the criminalization of smuggling, which reached the monopoly of the colony in the trade of Brazilian wealth, to the advent of the first specific law on the subject: Law No. 4.729, of 14/07/65 , and its replacement by the current law in force (Law 8.137, of 27/12/90).
Tax Foreclosure and Tax Evasion Crime, by Orlando Fida and JB Torres de Albuquerque. Editora Rumo Jurídico, 15th edition, 2014.
The present work studies: Collection of active debt; Tax enforcement subjects; Competence; Inicial petition; Quote; Guarantee of tax enforcement; Garnishment; Defense of the executed - embargoes; Finishing; Adjudication; Tax preference contest; Judicial cash deposits; Endorsement of the sentence; Resources and; The tax enforcement law in the light of the new 1988 Constitution. The work includes practical models of tax enforcement, tax evasion and the judicial phase; in addition to presenting fully judged, legislation and jurisprudence. This work accompanies CD.
Tax evasion: Legislation and Jurisprudence, by João Carlos de Menezes. Bookseller Publisher, 1997.
Fiscal Responsibility Crimes: acts of administrative impropriety for violation of the LRF, by Marino Pazzaglini Filho. Atlas Publisher, 2006.
This book briefly comments, on a legal level, on the Fiscal Responsibility Law. It examines the violations of this legal diploma from the perspective of the Administrative Improbity Law, showing with examples the resulting administrative improbity acts. Analyzes, analytically, the crimes and administrative infractions related to the violation of the LRF, instituted by Law No. 10.028, of 19-10-2000. In order to facilitate the analysis and consultation of the reader, the legislation on public finances, including penal, is attached and the updated texts of Decree-Law No. 201, of 27/2/1967, and Law No. 1.079, of 10- 4-1950, which deal, respectively, with the crimes of responsibility of mayors and councilors (the first) and of the President of the Republic and other federal and state authorities (the second), as well as with Federal Senate Resolutions 40/01 and 43 / 01 and its amendments, which take care, respectively, of the global limits of the consolidated public debt of the States, Federal District and of the municipalities and of the limits, prohibitions and conditions for the contracting of internal and external credit operations. To facilitate the reader's understanding, it offers vocabulary of LRF financial terms. The 3rd edition, together with a magazine and updated until April 2006, carries out the analysis, in the light of the constitutional norms on public finances and the Fiscal Responsibility Law, of all crimes of responsibility of mayors capitulated in article 1 of the Decree-Law No. 201/67.

Reducing the Informal Economy

ETCO encourages studies and supports campaigns to reduce the size of the shadow economy, which does not pay taxes, weakens labor relations and gets in the way of honest companies.

REFERENCES

The Informal Economy in Rio de Janeiro: problem or solution, by Rodrigo Lopes. Editora Mauad, 1996.
The work is a detailed study on the informal economy in the city of Rio de Janeiro, addressing the theme with comparative tables and graphs, its social and economic causes, and presenting a suggestion for solving the problem of unemployment and improving working conditions. Informal.
Informal economy and law in Brazil, by Ney Prado. Editora LTR, 1991.
Employment in the Informal Economy of Latin America, by Renato Duarte. Editora Massangana, 1984.
Wealth and Misery at Work in Brazil, by Ricardo Antunes. Editora Boitempo, 2006.
The result of collective research by various sectors of the Brazilian economy, from classical to banking, from the automobile industry to the informal economy, this book provides an overview of the current moment and the future of work and unionism in Brazil. Ricardo Antunes and a group of researchers and authors, such as István Mészáros, Luciano Vasapollo, Márcio Pochmann and Giovanni Alves, study the impacts of changes in legislation; the new international and regional division of labor and capital, such as the impact of Chinese products and the move of manufacturing units to the interior of the country; and recent technological changes, such as the adoption of toyotism's administrative methods.
Brazilian Economy, by Manoel Luzardo de Almeida. Editora Ortiz, 1992.
The work deals with subjects such as the four cycles that make up the economic history of Brazil, economic and financial systems, evolution of the economic situation, export policy, presence of the State in the economy, taxation, import substitution process, demographic variable, labor market , government planning, inflation, macroeconomic policies, instituted informal economy and economy of Rio Grande do Sul.
Informal Economy, Appropriate Technology and Associations, by Diva Benevides Pinho. Editora Ipe Usp, 1986.
Informal Economy Understand the Brazilian Economy With Informality, by Otoniel Pacheco Filho. Editora Blend Consultoria, 1995.

Projects for Tax Simplification

ETCO supports projects for reduce complexity and improve the balance of the tax system, favoring the increase of the taxpayer base and the reduction of the tax burden on companies.

REFERENCES

Taxation Manual In The Financial Market, by Paulo Marcelo Oliveira Bento, Rafael Macedo Malheiro, Ramon Machado Castilho, Renato Reis Batiston, Renato Souza Coelho. Editora Sraiva, 2011.
What taxes are levied on financial transactions? Does capital gain on fixed income funds be subject to income tax? Does the application term interfere with taxation? What is more interesting for the investor? Is there a difference between the taxation of individuals and legal entities? What credit operations does the IOF apply to? Is there a service tax levied on the intermediation made by securities brokers? These and other issues are addressed by the authors in this book, which also looks at regulatory acts issued by tax authorities.
Taxation and Tax Benefits in Foreign Trade, by Gilvan Brogini. Editora Ibpex, 2008.
The tax burden is now a topic of great interest in foreign trade, as it represents a considerable part of the costs of companies, which can affect their competitiveness both in the domestic and foreign markets. In addition to dealing with taxes on the interpretations and exports of goods and services, this book specifically addresses the tax benefits that can be granted for these operations. And the best, with a simple language and in a didactic and organized way.
Knowing these tax benefits allows you to improve the tax planning of companies that work with foreign trade and also find ways to minimize the effects of taxation. This can make a difference in an organization's performance. It is for this reason that this work is of fundamental importance for professionals and students who wish to have a successful performance in the area.
Indirect Taxation in Developing Economies, by John F. Due. Editora Perspectiva, 1974.
Fiscal policy and development - A hot topic. What is the role of indirect taxation in developing economies? What is the relationship between income distribution and indirect taxation? What is the basic difference between direct and indirect taxation? John F. Due, Ph. D at the University of California and Professor of Economics at Illinos, proposes such themes through a detailed analysis of the three main forms of indirect taxation. The author, consultant and expert of several governments, using data obtained first hand on the Philippines, Venezuela, Honduras, El Salvador, Zambia and other countries of the British community in Africa, with studies on the United States and Canada, access to reports from the World Bank and abundant bibliography from the International Monetary Fund, performs responsible, objective work that will constitute itself for the Brazilian reader in a matter of vivid news.
Tax Research new series - Taxation in Mercosur - 2nd edition, by Ives Gandra da Silva Martins. Publisher Revista dos Tribunais, 1997.
Starting from four questions formulated on the tax aspects provided for in the Treaty of Asunción, several authors discuss the proposed theme, in order to present the most diverse understandings on the matter. Work that arises from the work for the XXII National Symposium on Tax Law, carried out by the University Extension Center, addresses, in depth, issues arising from the need to make the various national laws compatible with a supranational legislative complex. This edition has an introductory study by Edison Fernandes, a recognized expert in the field, because, although the proposed questions remain without a satisfactory and definitive solution, therefore, the timeliness of the works is preserved, complementation was necessary, aiming at a vision comprehensive view of Mercosur's legal profile.
Globalization, Regionalization and Taxation: the New World Matrix, by Alberto Nogueira. Editora Renovar, 2000.
In this work, taxation is analyzed in an integrative and harmonious way with the current waves of globalization and regionalization. Due to its interdisciplinary nature, this work is aimed at lawyers and other legal operators, students and professors, especially those who work in the area of Legal and Social Sciences and, more especially, those interested in the infinite world of taxation.
Internet Taxation, by Ives Gandra da Silva Martins. Publisher Revista dos Tribunais, 2001.
The following questions were asked to employees: 1) What is the meaning of the expression “communication service” contained in article 155, item II, of the FC? Can it be applied to an internet access provider for tax purposes by ICMS? 2) Is the purchase of software by download, between a user in Brazil and a website abroad, subject to ICMS tax and Import Tax? 3) Can the Brazilian tax authority request taxpayer data from the Internet access provider, without prejudice to Article 5, item XII, of the Constitution? 4) Does journalistic and editorial communication, via the Internet, enjoy the tax immunity of article 150, item VI, letter d, of the CF? The results of the works were compiled in the present work.
Taxation in the Globalized Economy, by several authors. Editora Form Três, 1999.
Taxation in the globalized economy (debate on principles and a proposal for tax reform). Realization of the union of fiscal agents of income of the State of São Paulo.
Taxation in Brazil and the Single Tax, Marcos Cintra. Makron Books Publisher, 1994.
Taxation in Brazil and the Single Tax. This tax revolution would eliminate all tax bookkeeping and end the requirements for declaring assets, issuing invoices, filling out guides and forms. The single tax would have automatic and unbureaucratic collection, directly in the banking system, ending the inspection of companies and individuals.
Taxation of the Third Sector in Brazil, by Leandro Marins de Souza. Dialectical publisher, 2004.
After dealing with historical-constitutional aspects of the Third Sector, the author takes care of several legal matters related to the theme, including the forms that can be adopted by the entities belonging to him, especially developing his tax regime.
Taxation of Brazilian and International Trade, by Alfa Oumar Diallo. Editora Método, 2001
The work of Prof. Alfa Oumar Diallo complies with such scientific programs, maintaining a unity of method in the presentation of legal matters, while respecting their respective practical application. Built on this proposal, the book is divided into three well-defined parts. A first, in which he analyzes the National Tax System and customs taxes. The second, aimed at studying revenue renunciation regimes in favor of foreign trade, appreciating the various techniques used: exemptions, incentives, drawback etc.