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The term caixa 2 (Brazilian Portuguese: caixa dois[ˈka(j).ʃɐˈdojs]) or saco azul[1] are terms used in Brazil, and Portugal respectively, to refer to a type of slush fund involving unrecorded funds not reported to the appropriate supervisory tax organisms.[2][3] Among the caixa dois crimes, money laundering[2][4] and organized crime[2] are within the scope of the Supreme Federal Court. Caixa dois is used by some companies[2] that fail to issue required invoices or issue them with a lower value than the transaction that actually occurred, reducing their tax liability. By declaring a reduced value of the invoices to the tax authority, less tax is paid to the treasury. The amount held back and not paid, is "cashbox two", the portion "forgotten" by the financial accounting department of the enterprise.
In the context of corrupt transactions, such as those made by governments or large corporations, a caixa dois may have particular connotations of illegality, illegitimacy, or secrecy regarding the use of this money and the means by which the funds were acquired.[5] Funds are usually set up to discreetly pay influential people in exchange for preferential treatment, advancing information (eg, to acquire non-public information on financial transactions), or some other service.[5][6]
^Rocha, Maria Regina (24 January 2003). "Saco azul (I)" [Blue bag]. Ciberdúvidas da Língua Portuguesa (in Portuguese). Retrieved November 26, 2019.
^ abcdda 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.
^Procuradoria da República no Ceará. [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.
^ ab"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, ISBN978-0-19-966493-1, retrieved 2023-06-12
External linksedit
Legislação brasileira traduzida para o Inglês 2019-09-07 at the Wayback Machine – official English translations of the Constitution, and dozens of other Brazilian laws
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caixa, help, expand, this, article, with, text, translated, from, corresponding, article, portuguese, november, 2019, click, show, important, translation, instructions, view, machine, translated, version, portuguese, article, machine, translation, like, deepl,. You can help expand this article with text translated from the corresponding article in Portuguese November 2019 Click show for important translation instructions View a machine translated version of the Portuguese article Machine translation like DeepL or Google Translate is a useful starting point for translations but translators must revise errors as necessary and confirm that the translation is accurate rather than simply copy pasting machine translated text into the English Wikipedia Consider adding a topic to this template there are already 1 474 articles in the main category and specifying topic will aid in categorization Do not translate text that appears unreliable or low quality If possible verify the text with references provided in the foreign language article You must provide copyright attribution in the edit summary accompanying your translation by providing an interlanguage link to the source of your translation A model attribution edit summary is Content in this edit is translated from the existing Portuguese Wikipedia article at pt Spanish article title see its history for attribution You should also add the template Translated pt Spanish article title to the talk page For more guidance see Wikipedia Translation The term caixa 2 Brazilian Portuguese caixa dois ˈka j ʃɐ ˈdojs or saco azul 1 are terms used in Brazil and Portugal respectively to refer to a type of slush fund involving unrecorded funds not reported to the appropriate supervisory tax organisms 2 3 Among the caixa dois crimes money laundering 2 4 and organized crime 2 are within the scope of the Supreme Federal Court Caixa dois is used by some companies 2 that fail to issue required invoices or issue them with a lower value than the transaction that actually occurred reducing their tax liability By declaring a reduced value of the invoices to the tax authority less tax is paid to the treasury The amount held back and not paid is cashbox two the portion forgotten by the financial accounting department of the enterprise In the context of corrupt transactions such as those made by governments or large corporations a caixa dois may have particular connotations of illegality illegitimacy or secrecy regarding the use of this money and the means by which the funds were acquired 5 Funds are usually set up to discreetly pay influential people in exchange for preferential treatment advancing information eg to acquire non public information on financial transactions or some other service 5 6 See also edit nbsp Brazil portalOperation Car WashReferences edit Rocha Maria Regina 24 January 2003 Saco azul I Blue bag Ciberduvidas da Lingua Portuguesa in Portuguese Retrieved November 26 2019 a b c d da Escossia Fernanda 2017 04 14 Os crimes associados ao caixa 2 e por que quem paga a conta e voce 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 Procuradoria da Republica no Ceara Crimes contra o sistema financeiro Crimes against the financial system Ministerio Publico Federal in Portuguese Procuradoria da Republica no Estado do Ceara Archived from the original on 2018 10 19 Retrieved November 26 2019 a b Os crimes associados ao caixa 2 e por que quem paga a conta e voce 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 12External links editLegislacao brasileira traduzida para o Ingles Archived 2019 09 07 at the Wayback Machine official English translations of the Constitution and dozens of other Brazilian laws nbsp This article about politics in Brazil is a stub You can help Wikipedia by expanding it vte nbsp This article about government in Brazil is a stub You can help Wikipedia by expanding it vte nbsp This crime related article is a stub You can help Wikipedia by expanding it vte nbsp This economic term article is a stub You can help Wikipedia by expanding it vte Retrieved from https en wikipedia org w index php title Caixa 2 amp oldid 1187466637, wikipedia, wiki, book, books, library,
