Cooperative compliance between the tax authorities and the taxpayers

This article analyzes the importance of the cooperative Compliance system between tax authorities and taxpayers in maintaining civil rights, due to the inefficiency of the current inspection model. The study proposes the implementation of a new system that brings together the tax administration and taxpayers to encourage voluntary compliance and compliance with tax rules. The methodology used was bibliographical research, emphasizing specialized literature and empirical research. The results demonstrated the importance of a tax administration that helps the taxpayer, prioritizing dialogue and the preventive solution of conflicts to create a relationship of trust, in addition to the concrete possibility of reducing costs with tax litigation for the State. The implementation of a model of cooperative tax regulation would allow for the growth of voluntary compliance with tax obligations and would reduce insecurity, in view of the gain in certainty and clarity, through a service coordinated together with the tax administration.