Deveres colaborativos da fiscalização tributária

• Autor(a) principal: Massignan, Fernando Bortolon
• Data de Publicação: 2016
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_RS
• Texto Completo: http://tede2.pucrs.br/tede2/handle/tede/6645
• topic: DIREITOS FUNDAMENTAIS; FISCALIZAÇÃO TRIBUTÁRIA; INFORMAÇÃO (DIREITO); DIREITO; CIENCIAS SOCIAIS APLICADAS::DIREITO

With the adoption of a Constitutional State in Brazil, especially after the Constitution of 1988, the promotion of fundamental rights has been the base to the development of democratic republic. The present essay intends demonstrate the correlation of fundamental rights assured to the taxpayer by the Constitution of 1988, and the legal duties that regulate the interface "Taxpayer-IRS". The objective is to demonstrate the possibility of a cooperative and sustainable system in this relation.To achieve the objective, the first part of the essay was dedicated to analyze the fundamental rights and duties to pay taxes and collaborate. Also was examined the values and principles that guide the IRS in their exercise of supervision on the taxpayer, demonstrating the rights and duties that rule these relation. The second part is dedicated in the study of the IRS efficient, from the base of the duty of mutual cooperation, establishing the limit of his actions, with special attention to the fundamental right of information access.Once analyzed, the scientific survey pragmatic demonstrate, by the review of the precedents of the Supreme Court, the importance of the weighting of the fundamental rights and duties to assure the effectiveness of the constitutional order.