A vantagem financeira da sonegação estratégica: um estudo de caso do ICMS

Abstract

This work was developed with the objective of verifying if there are financial gains in the taxpayer's decision to withhold the ICMS, even taking into account the possibility of being audited, the amount of the fine, referring to the infraction practiced, the collection of legal interest, the time of the administrative process, the registration in the active debt and the fiscal execution. For this, the game theory was the methodology that could analyze the interests and rational and strategic behavior of the parties involved. The results indicate that the taxpayer, assuming all the risks inherent to the practice of tax evasion, will decide not to collect the tax due.