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A utilização de tecnologias digitais e o compliance fiscal sob a análise da Organização para a Cooperação e Desenvolvimento Económico - OCDE
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Resumo(s)
O cenário contemporâneo oferece a oportunidade de pensar a relação da tecnologia e as
constantes mudanças que afetam a sociedade. Assim, no que diz respeito especificamente às
tratativas entre o contribuinte e o Fisco, vê-se que as inovações tecnológicas estão
promovendo um profundo impacto na administração dos sistemas fiscais, e tem
revolucionado a forma como as administrações fiscais coletam as informações necessárias
para protegerem sua base tributária, a fim de reduzirem os encargos administrativos e
gerenciarem de forma profícua a conformidade de seus contribuintes. Assim, este trabalho, a
partir da leitura crítica da Série Administração Fiscal de 2019 da Organização para a
Cooperação e Desenvolvimento Econômico – OCDE, teve como finalidade compreender
como algumas das administrações fiscais dos países da Série mencionada tem se utilizado de
tecnologias digitais para aumentarem seus níveis de cumprimento fiscal e quais os seus
desafios e limites do uso desses meios tecnológicos em relação a essa matéria. Argumenta-se,
portanto, que em que pese a importância do uso de tecnologias digitais como forma de
alavancar o Compliance Fiscal, com base no referida Série da OCDE – o que seria positivo
tanto para as administrações fazendárias, bem como para os países – vê-se que ainda pairam
desafios sobre o uso de tecnologias digitais como forma de alavancar o Compliance, uma vez
que os países têm capacidades tecnológicas diferentes, reguladores e partes interessadas que
se comportam de maneiras distintas e por vezes ocorre um descompasso entre a rapidez das
mudanças tecnológicas e a inflexibilidade do direito fiscal perante essas mudanças.
The contemporary scenario offers the opportunity to think about the relationship between technology and the constant changes that affect society. Thus, specifically with regard to the treaties between the taxpayer and the tax authorities, it can be seen that technological innovations are having a profound impact on the tax administration systems, and have revolutionized the way that tax administrations collect the necessary information to protect their tax base, in order to reduce administrative burdens and manage the compliance of their taxpayers in a profitable way. Thus, this work, based on a critical reading of the 2019 Tax Administration Series of the Organization for Economic Cooperation and Development - OECD, aimed to understand how some of tax administrations in the aforementioned Serie have used digital technologies to increase their levels of tax compliance and what are their challenges and limits to the use of these technological means in relation to this matter. It is argued, therefore, that in spite of the importance to the use of digital technologies as a way of leveraging fiscal compliance, based on the OECD Serie - which would be positive for both the tax administrations and the countries - there are still challenges on the use of digital technologies as a way of leveraging compliance, since countries have different technological capacities, regulators and stakeholders that behave in different ways and sometimes there is a mismatch between the speed of technological change and the inflexibility of tax law in face of these changes.
The contemporary scenario offers the opportunity to think about the relationship between technology and the constant changes that affect society. Thus, specifically with regard to the treaties between the taxpayer and the tax authorities, it can be seen that technological innovations are having a profound impact on the tax administration systems, and have revolutionized the way that tax administrations collect the necessary information to protect their tax base, in order to reduce administrative burdens and manage the compliance of their taxpayers in a profitable way. Thus, this work, based on a critical reading of the 2019 Tax Administration Series of the Organization for Economic Cooperation and Development - OECD, aimed to understand how some of tax administrations in the aforementioned Serie have used digital technologies to increase their levels of tax compliance and what are their challenges and limits to the use of these technological means in relation to this matter. It is argued, therefore, that in spite of the importance to the use of digital technologies as a way of leveraging fiscal compliance, based on the OECD Serie - which would be positive for both the tax administrations and the countries - there are still challenges on the use of digital technologies as a way of leveraging compliance, since countries have different technological capacities, regulators and stakeholders that behave in different ways and sometimes there is a mismatch between the speed of technological change and the inflexibility of tax law in face of these changes.
Descrição
Dissertação com vista à obtenção do grau de Mestre em Direito e Gestão
Palavras-chave
Compliance fiscal OCDE Tecnologias digitais Administrações fiscais Fiscal compliance OECD Digital technologies Tax administrations