Responsabilidade corporativa e tributação: uma alternativa no combate à agressividade nos planejamentos tributários

Abstract

The present study aims at analyzing whether Corporate Responsibility, as a voluntary instrument as it is, can be a f and effective alternative to contain taxpayers' aggressiveness when elaborating their international tax strategies. To this end, it examines the roots of tax planning and the need to curb them, indicating the conceptual differences between the several types of tax planning, whether lawful, abusive or aggressive, to better address them. In this context, the study assesses the problem from two perspectives: the role of states in implementing competitive fiscal policies to attract capital and the potentially damaging effects on the international community, and, from the taxpayers' point of view, the reasons why they engage in aggressive tax planning. From there, this study verifies if the tools used by the administrative courts to fight tax evasion and avoidance are consistent and if they can be applied to all types of arrangements, including to prevent the aggressiveness of the legal tax plannings. Finally, it is considered whether Corporate Tax Responsibility, given its voluntary nature, is capable of assisting in the prevention of aggressive tax planning or if it needs to be regulated by government to achieve the desired goals.