Deveres instrumentais tributários: limites e funções

• Autor(a) principal: Mendes, Raquel Vieira
• Data de Publicação: 2018
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/21868
• topic: Direito Tributário; Deveres instrumentais; Obrigações acessórias; Tax law; Ancillary obligations; Accessorial obligations; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

Tax ancillary obligations have been the object of scarce studies during the last decades, which were not concerned with the systematization of the theme regarding the Brazilian legal order. There has been, by the way, a certain disinterest about the subject, which may be the result of the emphasis in its “accessorial” character relatively to the main tax obligation. This was stimulated by the major understanding existing at the time of the enactment of the Brazilian Tax Code, which referred to tax ancillary obligations as “accessorial obligations”. Nonetheless, the increasing growth in their complexity and number, as well as the raise in the costs incurred for their fulfillment, have made tax ancillary obligations deserve more attention, what has raised some questioning about the limits to which they were submitted to when required by the Public Administration. Firstly the present study intends to investigate if those limits can be clearly delineated by means of the definition of material and formal criteria consistent with the appliance of constitutional principles and with the observance of the adequate legislative means for its introduction in the legal order. Secondly this study focuses in the functions performed by ancillary tax obligations either in the proceedings of tax assessment, where they serve as means of proof for the occurrence of juridical facts, or in the implementation of tax policies. In the latter aspect, this study points out that the technological development allows the fulfillment of ancillary tax obligations to become a massive source of data handed in to the Public Administration which can be analyzed with big data technology in order to allow the prediction and induction of tax payer’s behavior, what is today an important tool against tax evasion