The tax administration like essential activities for State working / A administração tributária como atividade essencial ao funcionamento do Estado
AUTOR(ES)
VICENTE KLEBER DE MELO OLIVEIRA
DATA DE PUBLICAÇÃO
2009
RESUMO
This present paper intends to show that the tax administration activities on three level of government (federal, state and municipal) are essential activities for State working, under the terms of the specific constitutional prevision (FC/88, art. 37, XXII, c/c and CA 42/2003). According to this constitutional device for the tax administration are raised on this level they must attend three requirements: a) be accomplished by public workers of specific careers; b)have priority devices to execute their activities; and c) must act in an integrated way, sharing official register of real state and fiscal information, under the terms of the law or agreement. For this, from the concept of Modern State and its estabilished elements, giving emphasis to the States aim to be achieved, according to the goals of the Brazilian State, under the terms of the article 3rd , I to IV, of the Constitution of Federative Republic of Brazil 1988, especially what establishes the incise II to guarantee national development; and the incise III to erradicate poverty and substandard living conditions and to reduce social and regional inequalities. In this context, the tax administration is relevant, because the tax, nowadays, is the most important source of State finance. So, the tax administrations must have relevance within Public Administration. On the other hand, are showed the distortions of the fiscal federalism model adopted by Brazil, with high power tax on the hands of federal government while the other federative units (State and Federal District) and especially municipalities have their financial autonomy weak under the politic aspect, worsened after Federal Constitution 1988, when several municipal districts were created. In order to people have interest in working with tax administration, they must be sufficiently informed about the importance of the functions they will accomplish and about the integrity of their conducts, which will reflect in status, salary and perspective of promotion. It is also important the estability on their careers, as well as the legal instruments that tax administration have to combat corruption, like public entrance examination estabilished in Brazilian Federal Constitution, the way that State get public revenues (tax procedure). In adition, there are tax public administration organs responsible to punish who practices corruption within Public Administration, like intern administrative court. Yet it is enphasized that the tax administration activities are not limited to the act of examine the taxpayer, collect tax, or control tax receiving, and so on, but include other actions, such as, the act of select the taxpayer to submit fiscal procedure, which is a discretionary act, but a non-arbitrary act, because it must be executed under legal, technical and objective requirements. Are included also in the concept of tax administration, the activity of judgment of fiscal process, the act to inform the taxpayer about tax law, as well as other actions like fiscal citizenship and tax education. However, the relevance of tax administration is not only to gives financial conditions for what the State gets its main aim, but also having the task to avoid distortions on economic and tax systems. Therefore, in periods of economic recessions or depression, like that last Global Financial Crisis, tax administration plays an important role in restoring the economic activity, when, in spite of increase a tribute, gives importance to the extrafiscal function of some taxes, like tax on industrialized products, tax on credit, foreign exchange and insurance transactions, or transactions relating to bonds or securities, and tax on income and earning of any nature, 9 collect by fisic person, and resigns part of revenue tax in favor of economic and social aspects. Finally, it is made the individual analysis of articles 194 to 208 of National Code Tax (Law n. 5.172/66), which to deal with tax administration within General Rules of Ta
ASSUNTO(S)
direito constitucional estado - dissertaÇÕes administraÇÃo tributÁria - dissertaÇÕes direito administrativo - dissertaÇÕes
