O custo para o cumprimento das normas de conformidade no direito tributário brasileiro: o peso das obrigações tributárias acessórias ou dos deveres instrumentais

Abstract

This work paper analyzes the cost and complexity to comply with Brazilian Tax Law compliance rules. It also makes a comparative analysis of accessory tax liability in Brazil and other countries around the world. It concludes that the systematic of assessment by homologation, mainly adopted in Brazil, provokes a double punishment to the taxpayer, taking all the risks related to the accessory tax liability and without the possibility to correct by administrative means, and violates de economic principle of the convenient, practical and simple collection of taxes.