<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2301-0665</journal-id>
<journal-title><![CDATA[Revista de la Facultad de Derecho]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. Fac. Der.]]></abbrev-journal-title>
<issn>2301-0665</issn>
<publisher>
<publisher-name><![CDATA[Facultad de Derecho. Universidad de la República.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2301-06652020000103111</article-id>
<article-id pub-id-type="doi">10.22187/rfd2020n48a11</article-id>
<title-group>
<article-title xml:lang="pt"><![CDATA[As obrigações acessórias e as novas tendências em matéria de cumprimento cooperativo na administração tributária do estado deSão Paulo]]></article-title>
<article-title xml:lang="es"><![CDATA[Obligaciones accesorias y nuevas tendencias en términos de cumplimiento cooperativo en la administración tributaria del estado de São Paulo]]></article-title>
<article-title xml:lang="en"><![CDATA[Ancillary obligations and new trends in terms of cooperative compliance in the tax administration of the state of São Paulo]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Martins]]></surname>
<given-names><![CDATA[Fábio Andrade]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Pontifícia Universidade Católica de São Paulo Faculdade de Direito ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brazil</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2020</year>
</pub-date>
<numero>48</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.edu.uy/scielo.php?script=sci_arttext&amp;pid=S2301-06652020000103111&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.edu.uy/scielo.php?script=sci_abstract&amp;pid=S2301-06652020000103111&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.edu.uy/scielo.php?script=sci_pdf&amp;pid=S2301-06652020000103111&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo: Este artigo objetiva analisar as novas ações de cobrança e fiscalização de tributos, realizadas pela Administração Tributária de São Paulo, sob a luz dos princípios da praticabilidade, eficiência, livre iniciativa e livre concorrência, mormente em relação à influência que podem exercer sobre a moral tributária dos contribuintes paulistas, considerando-se as limitações inerentes à capacidade institucional do órgão e as novas tendências em matéria de cumprimento tributário cooperativo.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: Este artículo tiene como objetivo analizar las nuevas acciones de recaudación e inspección de impuestos, llevadas a cabo por la Administración Tributaria de São Paulo, a la luz de los principios de viabilidad, eficiencia, iniciativa libre y libre competencia, especialmente en relación con la influencia que pueden ejercer sobre la moral tributaria de los contribuyentes paulistas, considerando las limitaciones inherentes a la capacidad institucional de la agencia y las nuevas tendencias en el cumplimiento tributario cooperativo.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract 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.]]></p></abstract>
<kwd-group>
<kwd lng="pt"><![CDATA[eficiência]]></kwd>
<kwd lng="pt"><![CDATA[praticabilidade]]></kwd>
<kwd lng="pt"><![CDATA[administração tributária paulista]]></kwd>
<kwd lng="pt"><![CDATA[moral tributária]]></kwd>
<kwd lng="pt"><![CDATA[cumprimento tributário cooperativo]]></kwd>
<kwd lng="es"><![CDATA[eficiencia]]></kwd>
<kwd lng="es"><![CDATA[practicabilidad]]></kwd>
<kwd lng="es"><![CDATA[administración tributaria de São Paulo]]></kwd>
<kwd lng="es"><![CDATA[moralidad tributaria]]></kwd>
<kwd lng="es"><![CDATA[cumplimiento fiscal cooperativo]]></kwd>
<kwd lng="en"><![CDATA[Efficiency]]></kwd>
<kwd lng="en"><![CDATA[Practicability]]></kwd>
<kwd lng="en"><![CDATA[São Paulo Tax Administration]]></kwd>
<kwd lng="en"><![CDATA[Tax Morality]]></kwd>
<kwd lng="en"><![CDATA[Cooperative Tax Compliance]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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