O DEVEDOR CONTUMAZ DE TRIBUTOS SOB A ÓTICA DA ANÁLISE ECONÔMICA DO DIREITO
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Meritum (Belo Horizonte. Online) |
Texto Completo: | http://revista.fumec.br/index.php/meritum/article/view/8928 |
Resumo: | The present work aims to analyse the continuous tax debtor in Tax Law, from the perspective of the Economic Analysis of Law. The continuous tax debtor is one who fails to pay outstanding taxes consciously and repeatedly, thus obtaining an advantage in relation to other competitors in the market and causing losses to tax authorities and society. The continuous tax debtor of the Goods and Services Tax (GST) declares its sales operations and correctly calculates the tax due, separating the portion of its own operations from that referring to tax substitution, however, not making the payment. The maximization of society’s wealth has to be considered in conjunction with the rational choices of individuals, who act in order to maximize their individual interests. The action of continuous tax debtors is a rational choice in search of maximizing individual benefits, in order to obtain benefits to the detriment of society. The method of research used is the deductive method and the work was carried out through a bibliographic review. It turns out that choices not to pay outstanding taxes can lead the market to be inefficient and, consequently, not maximize the use of existing resources. Thus, not avoiding the acts of continuous tax debtors could have a perverse effect on the entire system, reducing tax collection and also influencing other entrepreneurs to act in a similar way in order to continue competing. |
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O DEVEDOR CONTUMAZ DE TRIBUTOS SOB A ÓTICA DA ANÁLISE ECONÔMICA DO DIREITOThe present work aims to analyse the continuous tax debtor in Tax Law, from the perspective of the Economic Analysis of Law. The continuous tax debtor is one who fails to pay outstanding taxes consciously and repeatedly, thus obtaining an advantage in relation to other competitors in the market and causing losses to tax authorities and society. The continuous tax debtor of the Goods and Services Tax (GST) declares its sales operations and correctly calculates the tax due, separating the portion of its own operations from that referring to tax substitution, however, not making the payment. The maximization of society’s wealth has to be considered in conjunction with the rational choices of individuals, who act in order to maximize their individual interests. The action of continuous tax debtors is a rational choice in search of maximizing individual benefits, in order to obtain benefits to the detriment of society. The method of research used is the deductive method and the work was carried out through a bibliographic review. It turns out that choices not to pay outstanding taxes can lead the market to be inefficient and, consequently, not maximize the use of existing resources. Thus, not avoiding the acts of continuous tax debtors could have a perverse effect on the entire system, reducing tax collection and also influencing other entrepreneurs to act in a similar way in order to continue competing. O presente trabalho tem como objetivo analisar o devedor contumaz de tributos no Direito Tributário, sob a ótica da Análise Econômica do Direito. O devedor contumaz é aquele que deixa de pagar os tributos devidos de forma consciente e reiterada, obtendo, assim, uma vantagem competitiva em relação aos demais concorrentes do mercado e causando prejuízos ao Fisco e à sociedade. O devedor contumaz do Imposto sobre Circulação de Mercadorias e Serviços - ICMS declara as suas operações de vendas e calcula corretamente o imposto devido, separando a parcela de operações próprias daquela referente à substituição tributária, todavia não efetua o pagamento. A maximização da riqueza da sociedade tem que ser considerada em conjunto com as escolhas racionais dos indivíduos, que agem no intuito de maximizar seus interesses individuais. A ação dos devedores contumazes é uma escolha racional em busca da maximização dos benefícios individuais, de forma a obter benefícios em detrimento da coletividade. O método utilizado é o dedutivo e o trabalho foi realizado por meio de revisão bibliográfica. Verifica-se que escolhas de não pagar os impostos devidos podem levar o mercado a ser ineficiente e, consequentemente, não maximizar o uso dos recursos existentes. Assim, não coibir a atuação dos devedores contumazes poderá gerar um efeito perverso para todo o sistema, diminuindo a arrecadação tributária e, também, influenciando outros empresários a agirem de forma análoga para poderem continuar competindo. Universidade FUMEC2023-03-08info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://revista.fumec.br/index.php/meritum/article/view/892810.46560/meritum.v17i2.8928Meritum, Law Journal of FUMEC University; V. 17, No. 2- May/August 2022Meritum, Revista de Derecho de la Universidad FUMEC; V. 17, No. 2- Mayo/Agosto 2022Meritum, Journal de droit de l'Université FUMEC; V. 17, n° 2 - mai/août 2022Meritum, Revista de Direito da Universidade FUMEC; V. 17, Nº 2 - maio/agosto 20222238-69391980-207210.46560/meritum.v17i2reponame:Meritum (Belo Horizonte. Online)instname:Universidade FUMECinstacron:FUMECporhttp://revista.fumec.br/index.php/meritum/article/view/8928/4622Lima, Márcio FernandesRossignoli, Marisainfo:eu-repo/semantics/openAccess2023-03-08T14:10:27Zoai:ojs.fumec.br:article/8928Revistahttp://revista.fumec.br/index.php/meritumPUBhttps://revista.fumec.br/index.php/meritum/oairevistameritum@fumec.br2238-69391980-2072opendoar:2023-03-08T14:10:27Meritum (Belo Horizonte. Online) - Universidade FUMECfalse |
dc.title.none.fl_str_mv |
O DEVEDOR CONTUMAZ DE TRIBUTOS SOB A ÓTICA DA ANÁLISE ECONÔMICA DO DIREITO |
title |
O DEVEDOR CONTUMAZ DE TRIBUTOS SOB A ÓTICA DA ANÁLISE ECONÔMICA DO DIREITO |
spellingShingle |
O DEVEDOR CONTUMAZ DE TRIBUTOS SOB A ÓTICA DA ANÁLISE ECONÔMICA DO DIREITO Lima, Márcio Fernandes |
title_short |
O DEVEDOR CONTUMAZ DE TRIBUTOS SOB A ÓTICA DA ANÁLISE ECONÔMICA DO DIREITO |
title_full |
O DEVEDOR CONTUMAZ DE TRIBUTOS SOB A ÓTICA DA ANÁLISE ECONÔMICA DO DIREITO |
title_fullStr |
O DEVEDOR CONTUMAZ DE TRIBUTOS SOB A ÓTICA DA ANÁLISE ECONÔMICA DO DIREITO |
title_full_unstemmed |
O DEVEDOR CONTUMAZ DE TRIBUTOS SOB A ÓTICA DA ANÁLISE ECONÔMICA DO DIREITO |
title_sort |
O DEVEDOR CONTUMAZ DE TRIBUTOS SOB A ÓTICA DA ANÁLISE ECONÔMICA DO DIREITO |
author |
Lima, Márcio Fernandes |
author_facet |
Lima, Márcio Fernandes Rossignoli, Marisa |
author_role |
author |
author2 |
Rossignoli, Marisa |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Lima, Márcio Fernandes Rossignoli, Marisa |
description |
The present work aims to analyse the continuous tax debtor in Tax Law, from the perspective of the Economic Analysis of Law. The continuous tax debtor is one who fails to pay outstanding taxes consciously and repeatedly, thus obtaining an advantage in relation to other competitors in the market and causing losses to tax authorities and society. The continuous tax debtor of the Goods and Services Tax (GST) declares its sales operations and correctly calculates the tax due, separating the portion of its own operations from that referring to tax substitution, however, not making the payment. The maximization of society’s wealth has to be considered in conjunction with the rational choices of individuals, who act in order to maximize their individual interests. The action of continuous tax debtors is a rational choice in search of maximizing individual benefits, in order to obtain benefits to the detriment of society. The method of research used is the deductive method and the work was carried out through a bibliographic review. It turns out that choices not to pay outstanding taxes can lead the market to be inefficient and, consequently, not maximize the use of existing resources. Thus, not avoiding the acts of continuous tax debtors could have a perverse effect on the entire system, reducing tax collection and also influencing other entrepreneurs to act in a similar way in order to continue competing. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-03-08 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://revista.fumec.br/index.php/meritum/article/view/8928 10.46560/meritum.v17i2.8928 |
url |
http://revista.fumec.br/index.php/meritum/article/view/8928 |
identifier_str_mv |
10.46560/meritum.v17i2.8928 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
http://revista.fumec.br/index.php/meritum/article/view/8928/4622 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade FUMEC |
publisher.none.fl_str_mv |
Universidade FUMEC |
dc.source.none.fl_str_mv |
Meritum, Law Journal of FUMEC University; V. 17, No. 2- May/August 2022 Meritum, Revista de Derecho de la Universidad FUMEC; V. 17, No. 2- Mayo/Agosto 2022 Meritum, Journal de droit de l'Université FUMEC; V. 17, n° 2 - mai/août 2022 Meritum, Revista de Direito da Universidade FUMEC; V. 17, Nº 2 - maio/agosto 2022 2238-6939 1980-2072 10.46560/meritum.v17i2 reponame:Meritum (Belo Horizonte. Online) instname:Universidade FUMEC instacron:FUMEC |
instname_str |
Universidade FUMEC |
instacron_str |
FUMEC |
institution |
FUMEC |
reponame_str |
Meritum (Belo Horizonte. Online) |
collection |
Meritum (Belo Horizonte. Online) |
repository.name.fl_str_mv |
Meritum (Belo Horizonte. Online) - Universidade FUMEC |
repository.mail.fl_str_mv |
revistameritum@fumec.br |
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1798945264028876800 |