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ABSTRACT:
Interdisciplinary analysis of Tax Law and Economics is useful and practical, since taxation, on one hand, and economic growth and efficiency, in the other, are interconnected. Applying the theory of the ‘perfect market’, some authors have formulated the optimal commodity taxation formula to reduce the ‘deadweight loss’ and increase efficiency. However, there are several difficulties in applying the formula to transition countries, specially corruption in fiscal bodies and evasion. An alternative to minimize the last involves simultaneously simplification of tax rules and optimization of tax inspection mechanisms. In Brazil, tax rules stimulate small and medium companies to adopt simplified lump-sum regimes, such as the presumed regime and SIMPLES. The optimization of tax inspection is corroborated by the introduction of CPMF and withholding taxes (income tax and social contributions).

SUGGESTED CITATION:
Renata La Guardia, "Os efeitos da sonegação fiscal na estrutura tributária ótima: experiência brasileira de aplicação das regras de 'lump-sum taxation'" (April 30, 2007). Berkeley Program in Law & Economics. Latin American and Caribbean Law and Economics Association (ALACDE) Annual Papers. Paper 043007-6.
http://repositories.cdlib.org/bple/alacde/043007-6