Conformidade fiscal: análise comparativa entre as leis do estado de Alagoas e do estado do Ceará

Abstract

Brazil has a high rate of tax evasion and defaults (CONFAZ, 2022), in order to encourage the regularization of taxpayers and, consequently, the increase in tax revenues, tax compliance programs were created. These programs facilitate and encourage the regularization of taxpayers with defaults, through attractive measures, such as the assurance of discounts and simplification of the process. Beyond that, they strengthen the relationship between the tax authorities and taxpayers, allowing for greater interaction and eliminating what could be possible doubts about the tax system. Therefore, the general objective of this article was to analyze the similarities in the legislation of compliance programs in the states of Alagoas and Ceará. Methodologically, in relation to the objectives, this research is classified as descriptive and in terms of the method of approaching the problem, it is classified as qualitative. This study allowed us to conclude that each state is governed by specific laws, but with the same purpose and that the implementation of these laws facilitated processes that reduced burocracy in the regularization of default.