A constituição do crédito tributário e a existência de tributos sem lançamento

• Autor(a) principal: Carvalho, Rafael Ferreira
• Data de Publicação: 2024
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/41207
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Crédito tributário; Formalização; Lançamento tributário; Lançamento por homologação; Deveres instrumentais; Pagamento antecipado; Tax credit; Formalization; Tax assessment; Assessment by approval; Instrumental duties; Advance payment

This work analyzes how tax credit is constituted, studying who are the agents responsible for promoting procedures appropriate to its formalization. Tax obligations do not arise randomly, as a result of fiscal discretion or the liberality of the taxpayer. It is necessary that tax law is observed, only in this way will legal certainty in tax matters be duly respected. However, the constitution of the tax credit is not as closely linked to the tax assessment as desired by the legislator, since it is possible to observe numerous situations in which the tax credit is constituted without there being active action on the part of the Administration, as occurs in cases of tax assessment by approval. Given the possibility of the tax being collected in advance only by the taxpayer's actions, it becomes necessary to verify how its function has become increasingly essential for the proper functioning of the legal tax system and how it has influenced their relationship with the Administration