Tax Evasion in Brazil and the Institutions to Control

Felippe Clemente, Viviani Silva Lírio

Abstract


Brazilian tax evasion is very high. Tax evasion cause many problems for economics as budget realization, income distribution and not allocation of productive resources. The tax authority and the government have tried developing mechanisms for down the tax evasion agent action. But, the problem in Brazil is not having a real and security database about tax evasion. This paper is a first effort for try to measure and to identify tax evasion in Brazil. Despite efforts to the fight against crimes pension Brazil faces several problems regarding the decreased levels of tax evasion in the country, the main structural nature such as soft laws, lack of skilled labor, inefficient methods of preventive combat and academic research.


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DOI: https://doi.org/10.5296/ijafr.v7i1.10679

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