TAX INDUCTION AS A MEANS OF CONSTRUCTION OF AN EFFICIENT TAX ADMINISTRATION

• Autor(a) principal: Mendonça, Maria Lírida Calou de Araújo e
• Data de Publicação: 2017
• Outros Autores: Silva Filho, Arnaldo Coelho da
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Eletrônica do Curso de Direito da UFSM
• Texto Completo: http://periodicos.ufsm.br/revistadireito/article/view/25690
• topic: Public Administration; Administrative costs; Conformity costs; Efficiency; Tax Induction.; Administración Pública; Costos administrativos; Costos de Conformidad; Eficiencia; Inducción Tributaria.; Administração Pública; Custos Administrativos; Custos de Conformidade; Eficiência; Indução Tributária.

This paper deals with tax induction as an effective tax administration. Through a bibliographic study and the application of the logical deduction, it was noticed that the efficient Tax Administration should focus on reducing administrative costs and on a greater certainty of compliance with the purposes of the tax legislation. The release by homologation fulfills these requirements. It has been realized that the transference of administrative costs increases the taxpayer's obligations and may lead to non-compliance with the legislation. It has also been noted that an efficient Tax Administration is focused not only on reducing administrative costs in quantitative terms, but it is also a probabilistic aspect of certainty. To do so, the construction of an ideal of Tax Administration based on taxpayers' trust is required for the fulfillment of collection purposes.