Bontempo, Paulo Cesar2024-03-112024-03-112022CHAYB, Eduardo Filice. A percepção dos auditores fiscais tributários, advogados e contadores sobre a conformidade cooperativa tributária do imposto sobre serviços, no município de Uberlândia-MG. Goiânia (GO), 2022. 111 f. Dissertação (Mestrado Profissional em administração ) - Centro Universitário Alves Faria, 2022.https://repositorio.unialfa.com.br/handle/123456789/77The present study has the purpose of analyze, compare and critically evaluate the perception of Municipal Tax Auditors, Lawyers and Accountant of Uberlandia city – MG, According to Tax Cooperative Compliance (TCC) on Tax Service of Any Nature (TSAN), identyfing its knowledge of the term Tax Cooperative Compliance (TCC), “the sources of stimuli’’ and “the creation of a propitius environment’’ a TCC of TSAN. In order to build the theoretical reference, it was presented the concepts that guide the research, initially with a brief approach about the Tax Service of Any Nature, followed by the bases of Classical and Rational Theory of Tax Administrations, until the modern structure of Tax Cooperative Compliance model alluded by OECD, and finally the model studies dominated of Slippery Slope Framework. The methodological proposal was based on exploratory research, quantitative character, applied nature, with a field survey, using a non probability sample by the convinience with the Tax Auditors, Lawyers and Accountants of Uberlândia city- MG, as well as, the statistical techniques of Correspondence Analysis, Adjusted Standard Residual Analysis and Chi-square tests, focusing on decision making. As the result of the research, it is said that 62.5% of Auditors, 33.1% of Lawyers and 51.3% of Accountants have already heard the term TCC. Also, that 50% of Auditors and 44.4% of Accountants considered the TCC a priority and 46,5% of Lawyers, considered desirable. Regarding to sources of stimuli the TCC of TSAN, 77.4% of the respondents considered the “Improvement of communication channels’’ as extremely important, and finally, in terms of creating a propitius environment to the TCC of TSAN, 65.6 % of Auditors and 47% of Accountants consider desirable and 53.4% of Lawyer consider it a priority.ptConformidade cooperativa tributariaImposto sobre serviços de qualquer naturezaPercepção dos auditores fisico