AS VANTAGENS ECONÔMICAS E A MINIMIZAÇÃO DOS CUSTOS DE RESPONSABILIDADE E DE TRANSAÇÃO NA IMPLANTAÇÃO DE POLÍTICAS DE COMPLIANCE NAS EMPRESAS

Abstract

This article aims to analyze and evaluate the economics advantages and the decrease of the transaction costs in the application of compliance policies in companies. The main way of analyze will be that wich was propose by Ronald Coase in his articles The Problem of Social Cost and The Nature Of the Firm, among others consecrated authors from, mainly, Chicago School. Will be signal the purposes and the means of the implementing the compliance policies, as well as the profits and the costs that come from this implementation. Eventually, the application of the Brazilian anticorruption law guidelines, sanctioned by the government in 2013, for example, encourages the creation of internal policies with the intention that the companies act in the ethical way and beyond the dictates of the law. Will be propose the importance of the compliance officer like an advisory sector which will bring profits instead the litigiousness of eventually lawsuits. We have conclude, based on Law and Economics prescriptions, such as the Kaldor-Hicks criterion and the Hand Formula, that the costs incurred in compliance have a marginal return greater than the cost.