O devedor contumaz no Direito Tributáriopremissas teóricas, conceito e regime jurídico

Resumo

This work adopts as core objective the study of the stubborn debtor in Tax Law, its impacts on the Tax Authorities as well as the other taxpayers and the society; and the measures that may be taken to fight reiterated and unjustified tax evasion, with the purpose of stimulating a reestablishment of tax compliance. The stubborn debtor has growing importance in the current context, in the light of the recent tendency of adopting strict instrumental duty regimes and sanctions levied against him, as well as the directive issued by the Supreme Court (STF) in the RHC n. 163.334/SC. In such a scenario, we sought, in the first chapter, to contextualize the stubborn debtor’s behavioral pattern with regard to tax infractions. Furthermore, we have examined the theoretical premises that support the adoption of strict regimes applied to stubborn debtors. We decided to analyze the legality of such rules in the light of tax equality and free competition. Hence, this work aims at (i) inquiring if the inequalities promoted by them are legitimate, (ii) investigate the role of the ordinary legislation of the Federal Government, States and Municipalities; and the supplementary law through the article 146-A of the Constitution, in the adoption of stricter measures against stubborn debtors and (iii) observe how the CADE has been facing the competition impacts of tax evasion. In the second chapter, we intended to summarize the core elements that integrate the concept of stubborn debtor by comparing them to the criteria adopted by federal and state legislation. We have formulated at this point suggestions in order to perfect this concept, always aiming at identifying and distinguishing the occasional debtors from the stubborn. We also studied the impact of the judgment of the RHC n. 163.334/SC by the Supreme Court (STF) on the topic. Finally, the last chapter of this work is devoted to examining the strict measures imposed to the stubborn debtor by the tax legislation in the light of the STF's directive on the correlation between non-pecuniary sanctions and instrumental duties on the one hand and political sanctions on the other. By investigating, at its end, the sufficiency of the measures adopted to lead the stubborn debtor towards tax compliance, this work suggests the use of other measures, restrictive and consensual, as well as the amelioration of those already employed by the Tax Authorities.

Ficha do documento

Tipo

Dissertação

Ano

2020

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/29771

Temas

Finanças Públicas

Palavras-chave

ComplianceTax lawTax evasionTax violationsTax defaultStubborn tax debtorFreedom of competitionTax obligationEnforcement of tax debtNon-financial penaltiesNon-judicial enforcement measuresDireito tributárioEvasão fiscalInfrações tributáriasInadimplemento tributárioDevedor contumazLivre concorrênciaObrigação tributáriaCobrança do crédito tributárioSanções não pecuniáriasSanções políticasDireitoDireito tributário - BrasilSonegação fiscalInfrações fiscaisDevedores e credoresConcorrência