Programa “Nos Conformes”: uma Avaliação sob a Perspectiva do “Paradigma do Serviço”

Abstract

The “paradigm of crime” derives from the classic economic paradigm that assumes that individuals adopt rational behaviors, seeking to maximize the usefulness of their decisions. In turn, the “paradigm of service” assumes that taxpayer behavior is far more complex, so that other factors affect their decision – beyond the desire to maximize the economic utility of their action – including trust in the state and tax authorities. In RDTA 43 IBDT | INSTITUTO BRASILEIRO DE DIREITO TRIBUTÁRIO Revista Direito Tributário Atual Current Issues of Tax Law Review ISSN: 1415-8124 /e-ISSN: 2595-6280 123 SILVA, Fabio Pereira da. Programa “Nos Conformes”: uma Avaliação sob a Perspectiva do “Paradigma do Serviço”. Revista Direito Tributário Atual, n.43. ano 37. p. 122-151. São Paulo: IBDT, 2o semestre 2019. order to adopt more premises concerning the “paradigm of service”, São Paulo State Government created the Public Policy known as “Nos Conformes”. The purpose of this study is to evaluate if the policy achieves this goal. In the end it is concluded that, despite the progress of the proposal to reduce the conflict between tax authorities and taxpayers, “Nos Conformes” deserves reevaluation, especially regarding the classification of taxpayers and the compensation provided for by law.