A administração tributária e o direito de acesso à informação

• Autor(a) principal: Gil, Arthur Castilho
• Data de Publicação: 2020
• 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/23199
• topic: Direito à informação; Publicidade governamental; Transparência na administração pública; Informações governamentais - Controle de acesso; Lei n. 12.527/2011 - Acesso à informação; Right to information; Government publicity; Transparency in government; Government information - Access control; Law 12.5257/2011 - Access to information; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

The aim of this scientific work is to unravel the tax and constitutional boundaries which project over the activities of the admnistrative tax organs. It is sought to identify what exactly prescribes the constitutional principle of publicity and the fundamental right to access to information, so that it identifies the judicial position which is granted to taxpayers. With the promulgation of the Federal Constitution in 1988, and the advenf of the law 12.5257/2011, it turned out to accomplish and regulate in a crystal-clear way the principle of publicity and transparency, public organs started to have the obligation to facilitate the documental access to the taxpayer. Nevertheless, it is not uncommon that the tax admnistration intends to alter the interpretation and reach of the constitutional and infraconstitutional judicial regulations aiming to create hidrances of all matters in order to obstruct the full reach and applicability of the right to the acess of information. Before such scenery, an accurate exam of the constitutional principles of publicity and transparency, proves to be necessary in order to understand the range of the right of access to information in tax matter in the current Brazilian judicial order, When the limits outlined by the tax constitutional system, with emphasis on the access to information, are inquired, it is sought to prevent those assured fundamental rights and guarantees to the citizen taxpayers from being breached. The legal forecasts printed in the constitutional tax system hold countless uniqueness and thefore deserve a more accurate scientific analysis. As a result, in order to respond to the consequences of the issue, the present work will inicially start to analyze the content and the structure of the fundamental right of access to information. Immediately thereafter, the modern trend of the tax admnistration, in the light of the principle of publicity registered in caput article 37 of the Republican Constitution and the principle of transparency, will be analyzed, so that consequently to focus on the legal regulation of the access to public information in the scope of the Tax Law , especially the limits, functions, extentions, and the applicability of the current law of access to information in the scope in the end to highlight the development of this right in the activity of the tax admnistrative organs. It is understood that, in contrast to the current trend of the Federal Tax Administration organs, that article 198 of the CTN does not lend itself as basis for concealing certain acts of interpretation, application and publicity of the tax rule