Abstract

MARTINS, Fábio Andrade. Ancillary obligations and new trends in terms of cooperative compliance in the tax administration of the state of São Paulo. Rev. Fac. Der. [online]. 2020, n.48, e111.  Epub June 01, 2020. ISSN 0797-8316.  https://doi.org/10.22187/rfd2020n48a11.

This article aims to analyze the new actions of collection and inspection of taxes, carried out by the Tax Administration of São Paulo, in the light of the principles of practicability, efficiency, free initiative and free competition, especially in relation to the influence they can exert on tax morality of São Paulo taxpayers, considering the limitations inherent to the institutional capacity of the agency and the new trends in cooperative tax compliance.

Keywords : Efficiency; Practicability; São Paulo Tax Administration; Tax Morality; Cooperative Tax Compliance.

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