WG Tributary II

Tributary II: strategies to reduce tax conflict: This group tries to define a strategy that helps to reduce tax disputes, with a very broad approach, which starts from the normative aspects until it reaches the applications and ends with the mechanisms of review. Amplitude that should also be transferred to the subjective scope of the study, which should be extended to taxpayers, tax administration and fiscal intermediaries.

Subjects to be addressed in this WG:

  • Certainty in the interpretation of tax regulations.
  • Improvement of the incentives for voluntary regularization.
  • The application of taxes: resolution of conflicts during the procedure.
  • The application of taxes: the tax administration.
  • The application of taxes: the role of fiscal intermediaries.
  • The administrative review of tax acts.
  • Review in contentious-administrative way.
  • Collection procedure.