Processo de concretização normativa e direito tributário: transparência, justificação e zonas de autarquia do sigilo fiscal

• Autor(a) principal: Zugman, Daniel Leib
• Data de Publicação: 2014
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional do FGV (FGV Repositório Digital)
• Texto Completo: http://hdl.handle.net/10438/11735
• topic: Tax law; Enforcement process; Tax secrecy; Rule of law; Processo de concretização; Transparência; Sigilo fiscal; Zona de autarquia; Direito; Direito tributário; Transparência na administração pública; Sigilo (Direito); Estado de direito

This work intends to analyze the process of normative enforcement of Article 198 of the Brazilian Tax Code. Such Article prohibits the disclosure, by the Tax Administration or its servers, of information obtained by virtue of the tax audits and other kinds of services on the economic or financial condition of the taxpayer or a third party and the nature and condition of its business or activities. It constitutes the so-called "tax secrecy", legal hypothesis of protection of personal data in the tax framework that aims to give effect to the right to privacy. Initially, we adopt the concept of rule of law which is based on predictability enabled by rules and procedures regarding the legal consequences of behaviors practiced by individuals. We also use the concept of zone of authority, which demonstrates that even in democratic societies, there are legal decisions taken in a purely arbitrary way, without bothering to demonstrate the dogmatic reasoning that guide the decision-making. Such concepts, applied in the empirical research that examines the arguments developed in documents and decisions which apply the tax secrecy rule, combined with the historical of researches of the Center for Fiscal Studies of DireitoGV, demonstrate that there is a shortfall of tax information in Brazil. Furthermore, it enables to indicate contradictions and inconsistencies in the currently prevailing interpretation of the "concept " of tax secrecy . Given the inconsistencies mentioned, and with the aim of increasing conformity to the political ideal of the rule of law, we present interpretative parameters for reconciling the need for secrecy and protection of tax information, on one hand, and disclosure of decisions applying tax law, on the other. Basically, it is argued that disclosing decisions which apply tax legislation may contribute to the increase of shared sensibilities between taxpayers and tax authorities, making the application of tax rules more certain.