The necessary dialogue between big data and tax in Brazil's tax administration

Building Integrity working paper
Anelize Lenzi Ruas de Almedia
Abstract

Anelize Lenzi Ruas de Almeida’s paper seeks to understand how new technologies, especially big data and data analytics, have been used to improve tax compliance in Brazil by increasing trust in its revenue service. It applies the institution-first conception of public integrity in the Brazilian context as an instrument for building trust in the tax authority to foster voluntary compliance and offers a range of practical recommendations.