A administração tributária e o acesso à informação

• Autor(a) principal: Andrela, Murilo Bonato
• Data de Publicação: 2023
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/40998
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Acesso à informação; Princípio da publicidade; Lei n. 12.527/2011; Access to information; Publicity principle; Law n. 12.527/2011

The objective of this work is to investigate some of the constitutional limits that are imposed on Tax Administration. It starts with a conceptualization of the constitutional principle of publicity and the fundamental right of access to information, in order to identify the position of taxpayers, from a legal point of view. With the Federal Constitution of 1988, regulated by Law No. 12,527/2011 - Access to Information Law -, the right to access to information was definitively enshrined in the Brazilian system, obliging the Brazilian State to facilitate access to public information . However, not infrequently, the Tax Administration seems to be unaware of this evolution, trying to change the interpretation and limit the scope of constitutional and infra-constitutional regulations, aiming to create obstacles of all kinds to prevent the full scope and applicability of the right to access to information. In this context, a careful examination of the constitutional principles of publicity and transparency is necessary, in order to understand the scope of the right to access to information on tax matters in the legal system in force in Brazil. By verifying the limits drawn by the constitutional tax system, the aim is, in fact, to prevent the rights and guarantees of citizens from being violated. The provisions provided for in the constitutional tax system have their peculiarities and therefore deserve a more cautious analysis. With this aim, the work will initially analyze the content and structure of the fundamental right to access to information. Once this is done, it will be verified whether the current practice of the Federal Tax Administration bodies is compatible with the principle of publicity, inscribed in the caput of article 37 of the Constitution of the Republic and with that of transparency, and then analyze the legal regulation of access to public information within the scope of Tax Law, with a view to demonstrating, in the end, the application of this right in the activity of Tax Administration bodies. Finally, it is concluded that article 198 of the CTN is not a sufficient basis to hide certain acts of interpretation, application and publicity of the tax rule