''Caixa 2'' ( pt-BR, caixa dois ) is a term used in Brazil to refer to illegal bookkeeping practices that hide financial transactions from authorities.

Tax evasion

''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

''Caixa dois'' practices may also be used by larger businesses or public entities to disguise the source of or the use of funds. 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.

Legal aspects

In Brazil ''caixa dois'' crimes that involve money laundering or

organized crime Organized crime (or organised crime) is a category of transnational, national, or local groupings of highly centralized enterprises run by criminals to engage in illegal activity, most commonly for profit. While organized crime is generally th ...

are liable to trial at the Supreme Federal Court, the county's highest court instance.

''Saco azul''

In Portugal pt, saco azul, label=none is a term used to refer to the same concept as ''caixa dois''.

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