A Sonegação e a Litigância Tributária como Forma de Financiamento

Hugo Mendes Plutarco


The present study uses the theoretical tools of Law & Economics to evaluate the possible strategic behavior of taxpayers with respect to taxes due before the need for financial resources for investment in productive activity. The expected behavior of firms in this situation would be to resort to the banking system. There was, however, that the existing tax rules, the very high interest rates of the financial market and the length of the board of tax demands solution may induce taxpayers, rather than bank borrowing, to finance itself through non-payment taxes. The study concluded that Brazilian taxpayers have strong incentives to adopt tax evasion and tax postponement as a preferred means of financing their needs.


Taxation; Strategic Behavior; Evasion; Private Financing

DOI: http://dx.doi.org/10.18836/2178-0587/ealr.v3n1p122-147

Economic Analysis of Law Review  -  ISSN 2178-0587

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