Os impactos das mudanças nos deveres instrumentais com a informatização fiscal: constituição do crédito tributário; prescrição e decadência; e prova tributária

• Autor(a) principal: Maricato, Andréia Fogaça Rodrigues
• Data de Publicação: 2014
• Tipo de documento: Tese
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/6471
• topic: Dever instrumental; Crédito tributário; Prescrição e decadência; Prova tributária; Informatização fiscal; Nota Fiscal Eletrônica; Instrumental duty; Tax credit; Prescription and decay; Tax proof; Tax computerization; Electronic Invoices; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

The doctoral thesis we present the Examining Board of the Graduate Program in Tax Law aims at the analysis of the impacts of computerization in the instrumental duty tax, recording tax credit, decadence and prescription and tax proof. Our goal is to study the main impacts caused by the insertion of new technologies that are being required compulsorily by the taxpayer for fulfillment of tax obligations to the Treasury. We aim to demonstrate that all this power implemented through the SPED violates the principle of tax law and that these changes in order to comply with the duty will entail impacts instrumental in setting up the tax legal fact, in terms of decay and prescription tax and means test. Therefore, we adopted the philosophical constructivism, logic semantic, also called analytic hermeneutic that has its own method, it is logical semantic because it studies the object from the language perspective. The language in this case constitutes the reality and without language the object is unknown. Therefore, our study is guided in the changes brought about in the line of duty instrumental with technological advancement, and the computer has influenced the establishment of the tax legal fact, building new legal reality. We analyzed the impacts brought by technological advances in performance of instrumental duty. As any scientific work, the premises will be listed in the first chapter, so that there is full understanding of the language they want to build