Brazil lines up with the international movement which proposes to the criminal sciences new regulatory standards applicable to the economic law infractions in the corporative area. All that based on principles of transparency, confiability and self-imposed duties. It treats of the culture of the business penalty responsibility and the compliance culture whose structural model allows the elaboration of specific patterns of implementation. The present research focus on that assumption and intends of the compliance, giving special attention to the elaboration of adequate procedures of fund raisings and tributary planning and the articulation of a system of intelligence to inform the IRS, related to the Brazilian law system. It also aims at investigating the regulatory impact of a solution tax program in institutions in the market and in business activities, so as to verify in what extension the principles of criminal policy and tax policy to ponder over the dimension of the tax infractions in the social economic development. Using the resources of the comparative analysis methodology it also seeks considerations about the American "Foreign Account Tax Compliance Act" for tax solutions, designed in the United States, which influences the International Relations of the Brazilian States. The objective is the implementation of the new regulatory standards in the tax ambit aiming at the overcoming of inequalities that prevent the ideals of full development to be achieved.
News published in Agência FAPESP Newsletter about the scholarship: