Keywords
Tax Planning
ESG
Tax Compliance
Sustainability
Simples Nacional
How to Cite
Abstract
ABSTRACT: This article discusses how the taxation of digital assets can be used to promote sustainable practices and integrate ESG (Environmental, Social, and Governance) principles into tax planning and the fight against tax fraud. The research focuses on how companies can align their tax management with ESG strategies and how Simples Nacional can be a tool to promote fair and sustainable taxation. It also addresses the creation of sustainable technology funds to finance innovation and social development projects, respecting current tax legislation and the Sustainable Development Goals (SDGs). The importance of tax compliance, corporate governance and tax transparency in the context of the digital economy is highlighted in order to encourage sustainability and corporate social responsibility.References
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