To analyze the introduction of the Tax Compliance concept in the brazilian tax administration in the light of a theoretical model of innovation in the public service, evaluating its effects on the relationship between the tax authorities and national taxpayers.
Relevance / originality
Despite the relevance of this theme, in Brazil there are few studies on Tax Compliance.
Methodology / approach
This is an exploratory and qualitative research, using data obtained through bibliographical and documental research, related to a Tax Compliance action carried out by the tax authorities, and analyzed through the technique of content analysis.
Tax Compliance is an innovation capable of increasing the tax authorities' efficiency and indicating the emergence of a new paradigm in the relationship between the taxpayer and the collection agency, based on trust, mutual understanding and transparency between them.
Theoretical / methodological contributions
Tax Compliance is an innovation in the public sector, according to the conceptual model of the Copenhagen Manual (Bloch, 2011).
Social / management contributions
This research contributes to confirm the understanding that small changes carried out in tax administration internal processes can reduce the burden imposed on society by the complex and confusing national tax legislation.