Combating Tax Evasion

By ETCO
26/09/2014

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.