Abstract
This paper aims to present the use of fiscal intelligence in order to obtain information for tax evasion combat, using concepts of institutional theory and competitive intelligence. Brazilian tax authorities plan and program their assessments based on data extracted from information systems developed by financial institutions, companies engaged in real-state construction administration and credit card administrators. Three information systems were analyzed: Information on the Provisory Contribution on Movement of Financial Nature - CPMF, Declaration of Information on Real Estate Activities (Dimob) and Declaration of Information with Credit Cards (Decred). Based on data from such systems, together with the proper legal enforcement, it can be concluded that Governments can obtain competitive advantage from such intelligence resources.
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