Evasão fiscal e compras internacionais: o varejo internacional e a fuga das obrigações tributárias.

Abstract

This work aimed to analyze tax evasion in international electronic commerce, focusing on verifying the effectiveness of the Conforming Remittance Program, as a measure combating tax fraud in the Brazilian scenario. The research adopts an approach descriptive and exploratory, aiming to identify the factors that trigger tax evasion in Brazil, with an emphasis on international electronic commerce. A qualitative approach and the hypothetical-deductive method were used, exploring in-depth interviews and qualitative analyses. Data collection involved document analysis and bibliographic review, based on primary and secondary sources. The structure addresses the origin of taxes, the causes of tax evasion, the emergence of e-commerce, tax challenges inherent to the digital economy, the import process and tax evasion in the international purchasing scenario, with a focus on the Conform Remittance Program. In summary, the objectives proposed for this research were partially achieved. Through bibliographical and documentary research, tax evasion in international retail trade was understood, triggering factors were investigated, the challenges of digitalizing the economy were analyzed and the context that led to the implementation of the Conforming Remittance Program (PRC) was discussed. However, The evaluation of the effectiveness of the PRC as a strategy to combat tax evasion was limited due to its recent implementation and the lack of information from tax authorities. However, it is worth noting the popular dissatisfaction expressed, both among consumers, due to the additional costs, and among businesspeople, who see the PRC as aggravating unfair competition in the national market. Therefore, future research should deepen the analysis of the program’s impacts.