O princípio da praticidade e a privatização da gestão tributária / The principle of practicality and the privatization of the tributary management
AUTOR(ES)
PEDRO JORGE DA ROCHA CARVALHO
DATA DE PUBLICAÇÃO
2009
RESUMO
In recent years there are important changes in the relationship State-Taxpayer, and must recognize that some are positive (improvement of the mechanisms of tributary inspection), although aim to curb the circumvention of financial resources which the State is entitled, while others are extremely harmful to the business survival, context which outlines the phenomenon of privatization of the tributary management. As manifestation of the principle of practicality, the privatization of the tributary management operates the transfer of activities originally included in the duties of the Tax State for individuals, who are required - in addition to cooperation for the formation of the financial backing of the State, as tributary taxpayers by power of operations they carry out and of their situations of inheritance - the investigation and collection of the most part of the tributes (autolançamento) and the withholding of tributes on payments for the acquisition of goods and the contract of services. Through privatization of the tributary management the taxpayer-company is thrown to the field of legal uncertainty and may be said, without blundering, that by this way the State expels capital principles which inform the tributary activity and, thus, breaks the tributary pact that had the origin in the open space between the freedom of people and the necessity of financing a being with superior strength to organize the life in collectivity.In summary, in this dissertation is broached subject that requires a firm position of those who are compromised with justice in the field of taxation and accordingly, the work assumes the position of scientific record with the aim of influencing in the review of the tributary legislation, in order to restore the tributary duties of subjects that are part of the obligatory juridical-tributary relationship and in this step, the constitutional desire, defined by the representatives of the people in the working out of the constitution of 1988, will prevail, especially respecting the principles that project the enlightening and binding strength in the National Tributary System and those who arm the Economic Order put in the valid Superior Charter.
ASSUNTO(S)
direito constitucional tributaÇÃo - dissertaÇÕes direito constitucional - dissertaÇÕes direito tributÁrio - dissertaÇÕes impostos - dissertaÇÕes
