Tax compliance instruments

Resumen

[Purpose] The conflicting relationship between the Tax Administration and taxpayers in Brazil, based on a punitive approach, leads to harmful behaviors and resistance to tax compliance. Adopting strategies that prioritize service and trust, rather than mere enforcement, can improve this relationship by encouraging cooperation and tax compliance. With this goal in mind, the study relies on behavioral techniques aimed at voluntary compliance in tax matters, which will be listed and analyzed to develop a regulatory framework alongside the restrictive measures widely used in the country. A didactic arsenal of instruments is presented, drawn from successful experiences in countries considered exemplary in applying tax morale, such as Australia, the United States, and Sweden.

[Methodology/approach/design] A theoretical and bibliographic approach based on national and international literature dedicated to voluntary compliance, with a comparative analysis of international tax regulation models.

[Findings] As a result, the article highlights the deficiencies of Brazilian public policies aimed at building tax morale. This is not due to their inexistence, but rather to their discontinuity or lack of full implementation, as there is no cohesive set of instruments forming a comprehensive compliance plan or model.

[Originality/value] Although there are high-quality studies on tax morale in Brazil, as well as an extensive body of technical literature abroad, few studies systematically compile a didactic set of instruments that can decisively induce compliance.