{"_buckets": {"deposit": "6562ad31-386a-45b1-9699-7411955581e6"}, "_deposit": {"id": "20659", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "20659"}, "status": "published"}, "_oai": {"id": "oai:soar-ir.repo.nii.ac.jp:00020659", "sets": []}, "author_link": ["107914", "107915"], "item_10_biblio_info_6": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2019-02-13", "bibliographicIssueDateType": "Issued"}, "bibliographicPageEnd": "311", "bibliographicPageStart": "289", "bibliographicVolumeNumber": "5", "bibliographic_titles": [{"bibliographic_title": "信州大学経法論集"}]}]}, "item_10_description_20": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "The Brazilian tax system is characterized by high normative complexity, which usually can give rise to doubts and difficulties for taxpayers, whether they are individuals or corporations. This scenario has led to conflicts between the government and taxpayers, which resulted in developing antilitigation institutions and mechanisms that are specific to the tax system. These measures aim to establish a collaborative relationship between the government and taxpayers, intending to dispel doubts and minimize difficulties, thus preventing litigation. When prevention is not successful, specialized administrative procedures are available to deal with these conflicts before addressing them to Court. This represents the last resort to prevent the undesirable judicial litigation on the issue, which would result in expensive costs and suffer from lack of expertise from ordinary Justice, as well as frequent unreasonable procedure length. One of the best ways to understand a certain reality is to compare it with another, observing differences and similarities. This work first provides a general overview about Brazil and Japan, especially regarding the State of São Paulo. Then, the study offers some important insights into the Administrative Tax Procedure in São Paulo, referring to proceedings since its beginning, with the notice of infraction and the corresponding defense, up until the Administrative Tax Court decision, in cases in which an appeal has been filed. Additionally, this paper describes and examines the main anti-litigation mechanisms employed by the State of São Paulo, including \"contact us\" channel, taxpayer-specific rulings, and other preventive measures. Finally, the work provides information on a comparative perspective regarding the number of legal actions, advance tax rulings, Administrative Tax Procedures, the financial amount in litigation, as well as time length and taxpayer success rate.", "subitem_description_type": "Abstract"}]}, "item_10_description_30": {"attribute_name": "資源タイプ（コンテンツの種類）", "attribute_value_mlt": [{"subitem_description": "Article", "subitem_description_type": "Other"}]}, "item_10_description_5": {"attribute_name": "引用", "attribute_value_mlt": [{"subitem_description": "信州大学経法論集 5(ブラジル・日本国際セミナー特集号) : 289-311(2019)", "subitem_description_type": "Other"}]}, "item_10_publisher_4": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "信州大学経法学部"}]}, "item_10_select_64": {"attribute_name": "著者版フラグ", "attribute_value_mlt": [{"subitem_select_item": "publisher"}]}, "item_10_source_id_35": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "2432-5376", "subitem_source_identifier_type": "PISSN"}]}, "item_10_source_id_39": {"attribute_name": "NII ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "2432-5376", "subitem_source_identifier_type": "PISSN"}]}, "item_10_source_id_40": {"attribute_name": "書誌レコードID", "attribute_value_mlt": [{"subitem_source_identifier": "AA12777848", "subitem_source_identifier_type": "NCID"}]}, "item_10_text_66": {"attribute_name": "sortkey", "attribute_value_mlt": [{"subitem_text_value": "16"}]}, "item_1627890569677": {"attribute_name": "出版タイプ", "attribute_value_mlt": [{"subitem_version_resource": "http://purl.org/coar/version/c_970fb48d4fbd8a85", "subitem_version_type": "VoR"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "Adriana, Sayuri Shimote", "creatorNameLang": "en"}], "nameIdentifiers": [{"nameIdentifier": "107914", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "José, Luiz Ottoni Neves", "creatorNameLang": "en"}], "nameIdentifiers": [{"nameIdentifier": "107915", "nameIdentifierScheme": "WEKO"}]}]}, "item_files": {"attribute_name": "ファイル情報", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2019-04-04"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "economics_law05-16.pdf", "filesize": [{"value": "747.9 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_note", "mimetype": "application/pdf", "size": 747900.0, "url": {"label": "economics_law05-16.pdf", "url": "https://soar-ir.repo.nii.ac.jp/record/20659/files/economics_law05-16.pdf"}, "version_id": "5c0fd534-ddfe-4a5a-b22a-e3a8e522daa0"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "Brazil", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "São Paulo State", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Japan", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Tax Law", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Comparative Study", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}]}, "item_language": {"attribute_name": "言語", "attribute_value_mlt": [{"subitem_language": "eng"}]}, "item_resource_type": {"attribute_name": "資源タイプ", "attribute_value_mlt": [{"resourcetype": "departmental bulletin paper", "resourceuri": "http://purl.org/coar/resource_type/c_6501"}]}, "item_title": "ANTI-LITIGATION INSTITUTIONS, MECHANISMS AND ADMINISTRATIVE TAX COURT IN THE SÃO PAULO STATE TAX SYSTEM : An Overview with Comparative Fugures", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "ANTI-LITIGATION INSTITUTIONS, MECHANISMS AND ADMINISTRATIVE TAX COURT IN THE SÃO PAULO STATE TAX SYSTEM : An Overview with Comparative Fugures", "subitem_title_language": "en"}]}, "item_type_id": "10", "owner": "1", "path": ["1922"], "permalink_uri": "http://hdl.handle.net/10091/00021417", "pubdate": {"attribute_name": "PubDate", "attribute_value": "2019-04-04"}, "publish_date": "2019-04-04", "publish_status": "0", "recid": "20659", "relation": {}, "relation_version_is_last": true, "title": ["ANTI-LITIGATION INSTITUTIONS, MECHANISMS AND ADMINISTRATIVE TAX COURT IN THE SÃO PAULO STATE TAX SYSTEM : An Overview with Comparative Fugures"], "weko_shared_id": -1}