The benefits’ program of electronic invoice as a tool to tackle tax evasion

Abstract

The tax burden in Brazil known as notably high and complex, misappropriation of taxes collected, and several scandals involving embezzlement of public money are the most frequent Brazilian citizens´ complains to avoid or not collaborate with the Government´s programs purposely to inspection and tax collection. The Government, aware of the need to identify new and effective ways to interact with its public, as well as implement a social control, put in place their sights on developing initiatives in order to encourage the Tax Citizenship in the country through offering benefits to the citizens. As an example of one of these initiatives, the Government implemented the Tax Invoice Citizenship Program which provides several benefits to taxpayers who request the issuance of tax documents at the time they´re conducting business operations. Thus, this article aims to investigate the programs already implemented in Brazil, evaluate how the Government is managing and applying the tax benefits generated from these programs, as well as, verify whether those programs are considered by Brazilian citizens as the most effective tool to monitor and fight against tax evasion in the country.