Humanization in the Judgment of the Tax Administrative Proceedings

• Autor(a) principal: Sousa, Francisca Marta de
• Data de Publicação: 2011
• Outros Autores: Mendonça, Maria Lirida Calou de Araújo
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Conhecer (Fortaleza)
• Texto Completo: https://revistas.uece.br/index.php/revistaconhecer/article/view/1287
• topic: Humanização; tributação; justiça; dignidade; princípios constitucionais; Humanization; taxation; justice; dignity; constitutional principles

The article seeks to highlight, in general, which is a humane action inherent to the human being itself of its essence, and that this is necessary and essential in any environment that relies on the presence of human beings, part of his divinestatus.Thus, even when it comes to taxation, which arises from a tax obligational relationship, most often the source litigation, one can not forget the existence of, and including the 1998 Constitution of care to protect the rights of citizens whenReports in Article 5, II, human dignity.It is a text that brings to the table for discussion, a moment's reflection, dedicated to understanding what is possible to humanize the relationship between taxpayer and tax authorities, particularly in thepublic space - Administrative Litigation Tax - which has the authority to conduct the trial the release of the tax credit, statewide, to meet the dictates of the laws and rules that govern it, but compromised with the performance of law enforcers,society critical and vigilant against abuse of those policies in pursuing the realization of constitutional principles of ability to pay, human dignity, to promote fair taxation.