Abstract
From the critical analysis of the current context and from the use of the deductive method founded on bibliographical research, the goal of this article is to bring to discussion some deficiencies of the tax policy. At the same time is analysed the need for changes in the tax system, focusing on the possibilities arising from State regulatory actions and behavior shaping. The challenge of increasing the rate of taxpayers compliance behavior as a fiscal policy is discussed in its many aspects, especially the suggestions proposed by the Organisation for Economic Co-operation and Development (OECD) with the purpose of enhancing the positive outcome of the tax administrations, in addition to elements of good corporate governance, such as transparency and information. It is also addressed the ineffectiveness of the only application of sanction in the event of non-compliance and benefits from a policy of encouraging behaviour in accordance with the tax rules (compliance). Finally, the cooperative tax regulation model is brought to discussion in order to allow the debate about the structural reconstruction of the tax system, known to be an important element in the economic field and essential for the development of the country.
Tax compliance; cooperative tax regulation; regulatory State; tax policy; good corporate governance