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Caixa 2 (Brazilian Portuguese: caixa dois [ˈka(j).ʃɐ ˈdojs]) is a term used in Brazil to refer to illegal bookkeeping practices that hide financial transactions from authorities.[1][2]
Tax evasion edit
Caixa dois methods include failing to issue invoices, or invoicing for a lower amount than the transaction that actually occurred. By declaring less revenue to a tax authority, less tax is due. The difference between the income actually received and the amount on which tax is paid, is termed "cashbox two".
Hiding illegal or unpopular transactions edit
Caixa dois practices may also be used by larger businesses or public entities to disguise the source of or the use of funds.[3] For example, a slush fund may be used to hide payments for illegal services such as bribes to win contracts or access to privileged information to which the payee is not entitled.[3][4]
Legal aspects edit
In Brazil caixa dois crimes that involve money laundering[1][5] or organized crime[1] are liable to trial at the Supreme Federal Court, the county's highest court instance.
Saco azul edit
In Portugal saco azul [6] is a term used to refer to the same concept as caixa dois.
See also edit
References edit
- ^ a b c da Escóssia, Fernanda (2017-04-14). "Os crimes associados ao caixa 2 e por que quem paga a conta é você" [Crimes associated with caixa 2 and why you pay the bill] (in Portuguese). BBC Brasil. Archived from the original on 2017-04-23. Retrieved November 26, 2019.
- ^ Pacievitch, Thais (2019-04-02). "Caixa 2" [Cashbox 2]. InfoEscola (in Portuguese). Retrieved November 26, 2019.
- ^ a b "Os crimes associados ao caixa 2 e por que quem paga a conta é você". BBC News Brasil (in Brazilian Portuguese). Retrieved 2023-06-12.
- ^ Law, Jonathan (2014-05-22), "slush fund", A Dictionary of Finance and Banking, Oxford University Press, doi:10.1093/acref/9780199664931.001.0001, ISBN 978-0-19-966493-1, retrieved 2023-06-12
- ^ Procuradoria da República no Ceará. "Crimes contra o sistema financeiro" [Crimes against the financial system]. Ministerio Publico Federal (in Portuguese). Procuradoria da República no Estado do Ceará. Archived from the original on 2018-10-19. Retrieved November 26, 2019.
- ^ Rocha, Maria Regina (24 January 2003). "Saco azul (I)" [Blue bag]. Ciberdúvidas da Língua Portuguesa (in Portuguese). Retrieved November 26, 2019.
External links edit
- Legislação brasileira traduzida para o Inglês Archived 2019-09-07 at the Wayback Machine – official English translations of the Constitution, and dozens of other Brazilian laws
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