Autorregularização como meio preventivo de litígio e indutor da conformidade tributária no estado do Pará

Abstract

The present work proposes a new legal solution for the control relationship held by the public sector (Public Treasury) in relation to the private entity (Taxpayers). State tax administrations have, in recent years, begun to receive a huge amount of data on taxpayers' operations very close to the moment they take place. This makes it possible for the Tax Authorities to carry out preventive work instead of punitive work, as is still the rule. In order to make possible the institutionalization in the State of Pará of the Self-regularization procedure, which consists of notifying taxpayers about discrepancies in their declarations before starting the administrative procedure aimed at imposing penalties, an impact analysis of the use of this approach was carried out with the measurement of the results regarding the correction of declared ICMS divergences and the tax generated, in addition to studying whether taxpayers behave heterogeneously. In addition, a survey was carried out with some other similar studies applied in different countries to use the learning generated in the proposed regulation of the procedure in Pará. The results were satisfactory from the point of view of tax collection, but indicate that improvements are needed to achieve superior results related to the prevention of litigation, given that many taxpayers chose not to comply with the notification for self-regulation. It is concluded that the Self-regularization procedure presents a satisfactory cost-benefit ratio and that it should be regulated and encouraged as an additional tool in the search for tax compliance in the State of Pará, using the best practices identified and with a continuous evaluation of its results to constant improvements.