Planejamento tributário e segurança jurídicaestabilidade da interpretação jurídica de planejamentos tributários submetidos previamente à análise do fisco

Resumo

The current work starts from the definition and causes of the tax gap, passes through the analysis of paradigms of the tax authorities and taxpayer relationship – including the evaluation of conformity strategies – to reach the current context of tax planning. The evaluation of official reports, data and texts in this work indicates a possible collapse of the current tax collection system, which is currently concentrated in the final (judicial) litigation stage, indicating inefficiency in the effective receipt of payment due to the long expected term for possible compliance with tax obligations. Due to the high degree of legal uncertainty verified, the need to search for alternative means to stabilize tax disputes emerges, in order to avoid the time demanding litigation process, which is considerably costly for the society and disadvantageous for the government treasury. The proposal of this master dissertation is to suggest an efficient model of advance settlement that differs from the mandatory tax planning disclosure. The proposal honors the enhancement of the taxpayer and tax authorities’ dialogue, raising the standards of tax transparency, and, finally, representing an efficient measure to reduce tax litigation by preventing disputes to arise through the reduction of the risk of conflicts of interpretation towards the previous stabilization of the taxable event.

Ficha do documento

Tipo

Dissertação

Ano

2021

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/30430

Temas

Governança

Palavras-chave

Tax planningLegal certaintyTax litigationStabilizationPlanejamento tributárioSegurança jurídicaContencioso tributárioEstabilizaçãoDireitoDireito tributário - BrasilContencioso administrativoObrigação tributária